Developed from a state constitutional amendment in 1984, Community Improvement Districts (CIDs) are an increasingly popular method of promoting economic growth in Georgia. They are a mechanism for commercial and/or industrial property owners to improve their area(s) by levying an additional property tax on themselves. The funds collected can only be spent within the boundary of the CID and will have a direct and visible impact on contributing properties.

Additionally, the collected revenue can leverage funds from local, state, and federal entities to cover the costs of large-scale projects and augment existing services such as, public safety, transportation improvements, street cleaning, and landscaping among others. Conservatively, CID funds can be used to leverage such funds at a ration of 10 to 1. The 28 currently active CIDs have significantly influenced the development of the metro Atlanta region and have expanded to other parts of the state.