January 5, 2017, Lindsay Kuhn,Sarah Larson, Laura Wheeler and Carolyn Bourdeaux Georgia’s community improvement districts (CID) are based on the larger business improvement district (BID) model. BIDs are special jurisdictions established to fund supplemental projects and services in a specific area. These jurisdictions go by many names, and their purposes and laws vary significantly by state. One key difference, and the focus of this research, is the tax treatment of residential property that lies within the boundaries of the BID.