Legislation & Legal Requirements
Georgia’s Community Improvement Districts (CIDs) are enabled through Article IX, Section VII of the Georgia Constitution, which authorizes the creation of special districts for the purpose of funding infrastructure and community improvements. This constitutional provision was approved by Georgia voters in 1984 and allows commercial property owners within a defined district to collectively invest in projects that benefit the area.
In Newton County, the Newton County Community Improvements Act established the legal framework for the U.S. Highway 278 Community Improvement District. The legislation allows commercial property owners along the corridor to organize a district and fund improvements designed to strengthen economic development, enhance mobility, and support long-term growth.
In addition to the state legislation, the creation of a CID requires formal approval through a resolution adopted by the local governing authority. Once approved, the district becomes a legally defined area in which commercial property owners voluntarily participate in funding improvements that benefit the entire corridor.
Authorized Projects
Community Improvement Districts in Georgia are created for specific purposes permitted under state law. These include projects and services that improve infrastructure, accessibility, and economic vitality within the district.
Allowable CID projects include:
Street and roadway construction and maintenance
Transportation and mobility improvements
including pedestrian infrastructure, intersection upgrades, and traffic management.
Street and roadway construction and maintenance
Stormwater management and utility infrastructure
Public transportation facilities and access improvements
Parking facilities and related transportation infrastructure.
Beautification and placemaking projects
Other infrastructure and community improvements
CID Funding Structure
Community Improvement Districts are funded through self-imposed ad valorem real estate assessments on commercial properties located within the district. These assessments are approved by the property owners who choose to participate in the CID and are used exclusively to fund improvements that benefit the district.
CID funding is not a sales tax and does not apply to residential properties. Instead, it is a targeted investment by commercial property owners who recognize the value of coordinated improvements and long-term economic development.
The assessment rate is applied to the assessed value of eligible commercial real property, not the appraised market value. Funds collected by the CID can also be used to leverage additional local, state, and federal funding, significantly expanding the impact of each dollar invested by property owners.
Through this model, CIDs across Georgia have successfully delivered transportation improvements, infrastructure upgrades, and placemaking initiatives that support business growth and protect commercial property investments.