Community Infrastructure District

Community Infrastructure District (CID) for Heritage Frequently Asked Questions

Last Updated: July 23, 2026

Purpose

This page provides factual information about Tamarack Resort’s proposed Heritage Community and the potential formation of a Community Infrastructure District (CID). It is intended to answer common questions in a transparent manner and will be updated as the public process continues.

Overview

A CID is a financing mechanism authorized under Idaho law in 2008 for qualifying public infrastructure. It is not a land-use approval, does not increase density, does not amend Tamarack’s Planned Unit Development (PUD), and does not transfer Tamarack’s infrastructure obligations to Valley County. It simply allows qualifying public improvements to be financed over time so future growth helps pay for the infrastructure it requires.

Quick Facts

• Valley County is not borrowing money for Tamarack
• County taxpayers are not responsible for CID debt
• Existing Tamarack homeowners are not proposed for inclusion
• Future buyers receive statutory disclosures
• Only qualifying public infrastructure may be financed
• Valley County Commissioners retain full discretion whether to form the district
• Tamarack remains responsible for building required infrastructure

What is Heritage?

Heritage is the next planned community within Tamarack’s long-approved master plan. It includes residential neighborhoods, hospitality uses, neighborhood commercial uses, parks, trails, open space, and supporting public infrastructure. Heritage already exists within Tamarack’s approved PUD.

What is a CID?

A CID is a separate political subdivision created under Idaho law to finance qualifying public infrastructure benefiting the properties within the district. These districts are not new or unique to Idaho. More than 40 states across the country use special financing districts similar to Idaho’s CID and they have been used for decades.

Why a CID?

Public infrastructure is one of the largest costs associated with a large, planned community like Tamarack Resort. A CID allows long-lived public improvements to be financed over time by the properties that ultimately benefit from them.

Eligible Infrastructure

Examples include public roads, bridges, water and sewer systems, stormwater facilities, public parking, public parks, public safety facilities, impact fees, utility infrastructure, and qualifying off-site transportation improvements. Private homes, private club amenities, marketing, resort operations, homeowner assessments, homeowner association operations, and other private amenities are not eligible.

How is a Community Infrastructure District Formed?

A Community Infrastructure District is not created automatically. It is established only through a public process outlined in Idaho law.

The process begins when a property owner, in this case Tamarack, submits a petition to the County requesting formation of a district. The petition includes information such as the proposed district boundaries, a general plan, the public infrastructure to be financed, and a proposed District Development Agreement.

After the petition is submitted, the County reviews the proposal, provides public notice, and conducts a public hearing where interested parties may offer comments. Following that process, the Board of County Commissioners may approve, modify, or deny the petition.

If a district is formed, it becomes a separate political subdivision governed by the Board of County Commissioners acting as the district’s governing board. Formation of the district does not automatically authorize bonds or financing. Future financing decisions require additional public actions and approvals as required by Idaho law.

How is a Community Infrastructure District (CID) different from a Local Improvement District (LID)?

Many Tamarack homeowners are already familiar with Local Improvement Districts (LIDs). In fact, existing properties within Tamarack were originally subject to LID assessments that helped finance public infrastructure like water, sewer, and other public infrastructure.

A CID serves a similar purpose in that it finances public infrastructure that benefits the properties within the development. The primary difference is that a CID provides a more comprehensive, flexible, and transparent financing framework specifically designed for large communities like Tamarack Resort.

Like a LID, the cost of the infrastructure is ultimately paid by the properties that benefit from those improvements, not by Valley County taxpayers.

For the proposed Heritage Community, Tamarack is pursuing a CID rather than a traditional LID because the CID statute provides a broader and more modern framework for financing eligible public infrastructure over multiple phases of development.

Who Pays for the Infrastructure?

The proposed CID is intended to follow a simple principle:

The future properties within Heritage pay for the public infrastructure that serves Heritage.

Just as many existing Tamarack homeowners purchased property that carried Local Improvement District (LID) obligations for water, sewer, and related public improvements, future purchasers within Heritage would purchase property that carries Community Infrastructure District (CID) obligations, but with no LID obligations.

Those obligations would be fully disclosed before closing, recorded against the property, and become part of the ownership costs associated with that property.

Importantly:

• Existing Tamarack homeowners will not to be included within the Heritage CID
• Valley County taxpayers do not repay the CID financing
• The financial obligation remains with the properties located within the district that receive the benefit of the public infrastructure

In short, Tamarack remains responsible for constructing required infrastructure. The CID changes only the financing mechanism for eligible public improvements. Existing homeowners are not proposed to be included. Future purchasers receive statutory disclosures before purchasing property within the district.

Idaho Community Infrastructure District Act