COMMUNITY INFRASTRUCTURE DISTRICTS – Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.

68th Legislature, 1st Regular Session (2025)

House Bill 407 allows counties to form Community Infrastructure Districts that can temporarily assess property taxes to fund fire protection and emergency medical services for five years.

U.C. to be returned to Revenue & Taxation Committee

#cities #counties #districts #emergencies #fireandfirefighters #infrastructure #medical

Summary of House Bill 407: Community Infrastructure Districts

Bill Number: H 407
Title: Community Infrastructure Districts – Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.
Status: U.C. to be returned to Revenue & Taxation Committee
Introduced: March 13, 2025
Classification: Bill
Subject: Cities, Counties, Districts, Emergencies, Fire and Firefighters, Infrastructure, Medical

Purpose and Intent

House Bill 407 aims to amend the existing Community Infrastructure District (CID) Act to facilitate the formation of community infrastructure districts within counties. The primary purpose of this bill is to enable these districts to temporarily assess property taxes to fund essential services, specifically fire protection and emergency medical services, for a limited duration of five years.

Key Provisions

Formation of Community Infrastructure Districts:

The bill allows for the establishment of a CID within a county, contingent upon the county's approval.
A CID can be formed in areas that are either within a city’s incorporated area or outside of a city’s comprehensive plan, provided there is consent from the city.

Temporary Assessment for Funding:

The legislation introduces a new section (50-3122) to the Idaho Code, allowing for a temporary assessment specifically aimed at financing fire protection and emergency medical services.
This assessment is limited to a duration of five years.

Technical Corrections and Definitions:

The bill revises existing definitions and provisions related to the formation and operation of community infrastructure districts, ensuring clarity and consistency in the law.

Impact

Revenue Generation:

If a CID is successfully formed, it will generate revenue through the temporary assessments, which will be allocated to local fire protection districts or emergency medical service districts.
The bill does not directly increase or decrease state or local government funds; however, it allows for increased revenue within the CID itself.

Affected Entities:

The bill primarily impacts counties and cities that choose to form a CID.
Local fire protection and emergency medical service providers will benefit from the additional funding generated through the assessments.

Procedural Timeline

March 13, 2025: Bill introduced and referred to the Joint Rules Committee for printing.

March 14, 2025: Reported printed and referred to the Revenue & Taxation Committee.

March 18, 2025: Reported out of committee with a "Do Pass" recommendation and filed for second reading.

March 19, 2025: Read a second time and filed for third reading.

March 20, 2025: The bill was returned to the Revenue & Taxation Committee.

Conclusion

House Bill 407 represents a legislative effort to enhance local funding mechanisms for critical emergency services through the establishment of community infrastructure districts. By allowing temporary assessments, the bill seeks to ensure that fire protection and emergency medical services are adequately funded, thereby improving public safety in the affected areas.