A CID is an organization created to cover a specific geographical area with certain limited taxing powers. These additional tax revenues are spent on area improvements such as roads. Georgia law regulates the creation of CIDs by requiring voluntary participation by a certain portion of property owners with a certain portion of the tax value in the area.

Although an additional tax is collected by the County Tax Commissioner, a CID is created under state law by a majority of the area's property owners, not by the county.

The Revitalization Task Force recommended in March 2005 that the Board of Commissioners continue to support the formation and operation of CIDs as a critical means to engage community property owners in the redevelopment and reinvigoration of revitalization areas.

Current Community Improvement Districts

Braselton CID
Created in December 2010

Evermore CID
Created April 2003

Gwinnett Place CID
Created March 2005

Gateway 85 CID
Created March 2006 (formerly Gwinnett Village CID)

Lilburn CID
Created April 2010

Sugarloaf CID
Created May 2016