ID H0407

Community infrastructure districts may levy a temporary assessment on residential properties to fund fire protection and emergency medical services, with authority and terms specified in the district development agreement

The temporary assessment applies to each residential property for a maximum of 5 years, beginning when title transfers to the first homeowner, and cannot be extended or renewed beyond the initial term

Annual assessment increases are capped at 2%, with the initial amount set in the district development agreement; assessment terms must be disclosed in property disclosure notices and acknowledged by purchasers

Funds collected must be kept in a dedicated account separate from other district funds and used solely for fire/EMS costs including personnel salaries and benefits, equipment procurement and maintenance, training, and operational expenses

Counties may now form community infrastructure districts in areas outside a city's comprehensive plan without requiring city consent; the act takes effect July 1, 2025