House Bill 407 would let counties use community infrastructure districts and allow short-term fire/EMS assessments

BOISE, Idaho — The House Revenue and Taxation Committee voted Tuesday to send House Bill 407 to the full House with a “do pass” recommendation after testimony that the measure would allow counties to form community infrastructure districts and make limited assessments to support fire and emergency medical services.

The bill, introduced by Representative Jason Monks, would add county authority to Idaho’s existing community infrastructure district statute and explicitly permit short‑term assessments for fire protection and emergency services in newly created CIDs.

Supporters said the change gives rapidly growing communities another financing tool to bridge the gap between capital construction and ongoing operating needs. "This would give [fire districts] some opportunities to help with that for a five year period of time," said Scott Turlington, president of Tamarack Resort, who testified as an industry participant with direct experience using CIDs. Representative Monks, the bill sponsor, told the committee, "The reality is, is you will have a new area and a developer will apply for a CID…The base is going to develop more and so the property taxes will continue to grow in that area."

Why it matters: developers and some fire‑service…