Bill Description: House Bill 407 would allow counties to create community infrastructure districts and impose assessments (property taxes) on property owners for up to five years without voter approval.
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Does it create, expand, or enlarge any agency, board, program, function, or activity of government? Conversely, does it eliminate or curtail the size or scope of government?
Idaho law allows cities to form community infrastructure districts. It also allows counties to do so when the district is "within a city's comprehensive plan with the city's consent."
House Bill 407 would amend Section 50-3101, Idaho Code, and create Section 50-3122, Idaho Code, to allow counties to create community infrastructure districts "outside of a city's comprehensive plan." This means that such districts could be created anywhere in the state.
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Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments?
Community infrastructure districts are de facto taxing districts that "may levy a temporary assessment" on property owners for up to 5 years. These assessments are "collected and enforced in the same manner as property taxes."
There is no statutory cap on how much the initial assessment may be, and it can increase by up to 2% per year.
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Does it increase government spending (for objectionable purposes) or debt? Conversely, does it decrease government spending or debt?
The bill suggests that the purpose of the assessments is to fund "fire protection services and emergency medical services," but this claim ignores certain realities of government spending. Counties already fund these services through normal property tax collections and budgeting. By using the community infrastructure district assessments to bolster funding for popular priorities, counties free up other money to fund less popular (and less necessary) projects.
These assessments will lead to increases in government spending.
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Does it in any way restrict public access to information related to government activity or otherwise compromise government transparency, accountability, or election integrity? Conversely, does it increase public access to information related to government activity or increase government transparency, accountability, or election integrity?
Unlike most levies and bonds that increase property taxes, the assessments imposed by community infrastructure districts do not require a vote of the people. Instead, the terms of the assessments are set in the "the district development agreement," which is negotiated without voter approval.
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