COMMUNITY INFRASTRUCTURE DISTRICTS – Amends and adds to existing law to provide for a temporary assessment to fund fire protection and emergency medical services.

This bill updates Idaho's Community Infrastructure District Act to clarify how local governments can create special districts to fund public infrastructure like roads, parks, and public safety facilities before new development occurs. It allows cities and counties to form these districts by approving petitions and obtaining land use permits, enabling developers to pay for infrastructure improvements through special assessments and bonds. The legislation also adds a new provision for districts formed after January 1, 2026, to establish temporary fees specifically for fire protection and emergency medical services. These changes aim to provide clearer rules for financing community infrastructure while ensuring that only publicly owned facilities can be funded through this mechanism.