Community Improvement Districts
Special Districts are a good fit for Georgia
03/22/06

Community Improvement Districts, created by state law, tend to invoke skepticism and critical stares from residents who fear giving someone other than a legitimate governing body taxing powers. But get used to them. They just may be the wave of the future in both wealthy and poor counties inside and outside the ever expanding rim of Atlanta.

The special districts are given life by the Georgia General Assembly, which approves them based on the measures and boundaries provided by local delegations. Without local consent, they cannot exist.

In essence, the districts give developers taxing powers - within the defined district only - to help pay for, or defray part of the costs of, major projects like water and sewer lines and paved streets and roads. Revenue generated can go to these or to any other infrastructure needs.

Community Improvement Districts are particularly beneficial in counties where there is more poverty than there is wealth. These are local governments that, as a general rule, lack the financial means and resources to capitalize on growth potential and trends. They are reluctant to pass higher taxes onto residents who may be burdened enough already just footing the bill for basic services and public school education. If successful, the Community Improvement District will improve the tax base and provide greater economic opportunity for residents.

Community Improvement Districts are a good fit for wealthy counties, too. In Glynn County, for example, residents feel they are paying enough for government and services already, even though they see evidence almost daily where growth and development are outpacing the government's ability to keep up. They do not want to pay more taxes. These special districts address their concerns while sustaining a fresh flow of job and economic opportunity.

The state is to be commended for finding a way to induce growth with little to no impact on taxpayers. It's a good concept.