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Verified Record Idaho SOS Active Entity #4327878 • 501(c)(3) Taxpayer Advocacy
Harris Ranch CID Taxpayers' Association Emblem An artistic civic emblem combining the Boise Foothills ridgeline, the Barber Valley river horizon, and balanced golden scales of taxpayer fairness.
Harris Ranch CID

Taxpayers' Association • East Boise, Idaho

PUBLIC OVERSIGHT DOSSIER | HARRIS RANCH COMMUNITY INFRASTRUCTURE DISTRICT NO. 1
NTEE: COMMUNITY IMPROVEMENT & CAPACITY BUILDING
Safeguarding East Boise's Community Future Through Informed Civic Oversight.

Accountability, Transparency, and Fair Representation for Harris Ranch Homeowners

Founded in 2021 by resident property owners in East Boise, the Harris Ranch CID Taxpayers' Association scrutinizes special tax assessments, municipal bond issuances, and developer reimbursement disbursements within the Harris Ranch Community Infrastructure District No. 1—ensuring strict compliance with Idaho statutes and defending homeowner equity in administrative and judicial forums.

Examine the CID Tax & Bond Ledger Request District Record Review
Idaho SOS Filing
#4327878
Active Since June 2021
Federal Tax Status
501(c)(3)
Public Charity Exempt
Primary Oversight
CID No. 1
Idaho Code Title 50, Ch. 31
SECTION I •ORIGINS & NEIGHBORHOOD STEWARDSHIP

Who We Are: Neighbors United for Fiscal Integrity

ORGANIZED UNDER IDAHO UNINCORPORATED NONPROFIT ASSOCIATION ACT • NTEE CLASSIFICATION: COMMUNITY IMPROVEMENT & CAPACITY BUILDING

Bringing Public Scrutiny to Special Tax Assessments and Municipal Bond Financing in East Boise

The Harris Ranch Community Infrastructure District No. 1 (CID) was established in East Boise’s Barber Valley in 2010 as a special taxing district intended to finance public infrastructure—such as roads, bridges, and parks—through municipal bonds and dedicated property tax levies assessed directly onto local homeowners. As residential neighborhoods matured along the Boise River Greenbelt and beneath the Boise Foothills, homeowners noticed growing special assessment obligations appearing on their annual Ada County property tax notices.

In June 2021, resident homeowners formally organized the Harris Ranch CID Taxpayers' Association (Idaho Secretary of State Filing #4327878) after discovering critical questions surrounding how CID tax funds were levied, how bond proceeds were allocated toward developer reimbursements, and whether residential property owners had received adequate notice and voting representation on a three-member CID board composed of two Boise City Council members and the project developer.

Recognized as a tax-exempt 501(c)(3) public charity, our association bridges the information gap between complex municipal bond indentures and the families whose annual property taxes underwrite them. Through public record audits, attendance at district board hearings, independent financial analysis, and landmark appellate advocacy before the Idaho Supreme Court, we ensure that community growth never comes at the expense of statutory compliance or homeowner rights.

“When special taxing districts levy multi-decade bond obligations upon residential neighborhoods, transparency is not a courtesy—it is a statutory and fiduciary mandate owed to every taxpayer.”

— Founding Charter Principle, Harris Ranch CID Taxpayers' Association (2021)
Scenic view of the Boise Foothills and Barber Valley river corridor in East Boise, Idaho
GEOGRAPHIC JURISDICTION

Barber Valley & Harris Ranch Corridor • East Boise, ID 83716

Why Resident-Led Oversight Matters

Unlike standard municipal taxes overseen by an elected city council as a whole, Idaho Community Infrastructure Districts operate as separate political subdivisions with independent bonding and taxing authority under Idaho Code § 50-3101 et seq.

GOVERNING STATUTE Idaho Code Title 50, Ch. 31
REPRESENTATION 100% Resident-Governed

Our Four Core Values

STANDARDS OF CIVIC ADVOCACY
01

Fiduciary Responsibility

Demanding rigorous accounting for every tax dollar collected from East Boise households, ensuring public assessments strictly finance eligible, verified public infrastructure rather than unvetted private costs.

FISCAL STEWARDSHIP
02

Statutory Compliance

Verifying that all district resolutions, bond issuances, and tax levies adhere strictly to the procedural and substantive safeguards enacted by the Idaho Legislature under the Community Infrastructure District Act.

RULE OF LAW
03

Neighborhood Solidarity

Uniting long-time residents and new homebuyers across Harris Ranch so no individual homeowner stands alone when navigating complex tax assessments, public hearings, or administrative appeals.

UNIFIED VOICE
04

Open Public Governance

Championing timely public notice, accessible financial disclosures, and meaningful citizen participation prior to any debt authorization or special tax levy adoption.

SUNSHINE & ACCESS
SECTION II • CHARTER MANDATE & PURPOSE
501(c)(3) Public Charity Mission Declaration

Our Mission

"The Harris Ranch CID Taxpayers' Association is dedicated to protecting homeowner interests in Boise's East Valley by advocating for fiscal accountability, statutory transparency, and equitable infrastructure assessment. We empower local residents with verifiable district data, ensure public taxing authorities strictly observe Idaho legal standards, and champion sustainable neighborhood growth through informed community oversight and unified civic engagement."
WHO WE SERVE Residential Taxpayers & Homeowners of East Boise / Harris Ranch CID No. 1
STATUTORY FOCUS Fiscal Accountability, Bond Oversight & Idaho Code Title 50 Compliance
REPRESENTATIVE Larry Crowley, Registered Agent (Filing ID #4327878)
SECTION III • INVESTIGATIVE LEDGER & TRANSPARENCY TRACKER

Key Civic Matters: Inside Harris Ranch CID No. 1

Select any investigative briefing tab below to examine bond mechanics, Idaho Supreme Court reviews, property tax line items, and infrastructure governance standards.

DISTRICT FORMATION
2010 • CID No. 1

Created to reimburse eligible public infrastructure in Barber Valley.

BOARD STRUCTURE
3-Member Board

Historically 2 Boise City Council members & 1 developer representative.

REVENUE MECHANISM
Ad Valorem Levy

Separate CID tax rate assessed on taxable value of district homes.

APPELLATE SCRUTINY
Idaho Supreme Ct.

Judicial review of taxpayer standing, statutory notice & bond validity.

BRIEFING A • MUNICIPAL BOND & REIMBURSEMENT MECHANICS

Bond Issuance Scrutiny & Repayment Mechanics

Under the Harris Ranch CID framework, the developer initially constructs or finances certain infrastructure projects and subsequently submits payment requests to the CID Board for reimbursement. To fund these reimbursements, the CID issues general obligation or special assessment municipal bonds repaid over decades by residential property owners within the district boundaries.

Our association scrutinizes every stage of this financial pipeline to prevent over-leveraging of East Boise households:

  • [01] Public Purpose Verification: Auditing engineering invoices and project scopes to ensure reimbursed facilities are genuinely public assets rather than standard subdivision improvements typically borne by developers.
  • [02] Debt Service Coverage & Interest Costs: Analyzing bond series terms, underwriting fees, and long-term interest schedules that compound the total cost repaid by homeowners.
  • [03] Pay-As-You-Go vs. Long-Term Bonding: Evaluating whether surplus annual CID tax collections are being used to retire principal early or channeled into additional unscheduled disbursements.

CID CAPITAL FLOW & OVERSIGHT CHECKPOINTS

STAGE 1 • INFRASTRUCTURE SUBMISSION Developer Submits Reimbursement Claim

Association Check: Verify statutory eligibility & independent appraisal accuracy.

STAGE 2 • BOARD AUTHORIZATION CID Board Approves Bond Issuance

Association Check: Demand open public hearing, statutory notice & voter authorization compliance.

STAGE 3 • MULTI-YEAR TAX LEVY Annual Assessment on Ada County Tax Roll

Association Check: Monitor annual levy rate calculation and debt retirement schedule.

SECTION IV • RECORD OF ACTION & PUBLIC ARCHIVE

Impact Milestones & Transparency Documents

SOS FILING #4327878 June 21, 2021

Idaho Secretary of State Nonprofit Registration & Agent Designation

Official registration establishing the Harris Ranch CID Taxpayers' Association as an Active-Current Unincorporated Nonprofit Association (D) in Boise, Idaho, naming Larry Crowley (#0222216) as Registered Agent.

● VERIFIED PUBLIC RECORD
IRS 501(c)(3) STATUS Public Charity

Federal 501(c)(3) Tax-Exempt Determination & NTEE Classification

Documentation of public charity tax-exempt standing under Internal Revenue Code Section 501(c)(3), classified under Community Improvement, Capacity Building & Neighborhood Development.

● TAX-DEDUCTIBLE
APPELLATE REVIEW Idaho Code § 50-3101

Idaho Supreme Court & Fourth Judicial District Review Summary

Analytical digest of resident taxpayer litigation examining CID No. 1 bond validation timelines, constitutional debt limits, and administrative review standards for East Boise property owners.

LEGAL BRIEFING
BOND SERIES AUDIT Fiscal Analysis

CID No. 1 Infrastructure Reimbursement & Bond Ledger Review

Breakdown of developer reimbursement requests, eligible vs. contested public infrastructure items, and long-term debt service obligations borne by Harris Ranch residential parcels.

FINANCIAL LEDGER
HOMEOWNER GUIDE Ada County Tax Roll

East Boise Homebuyer & Homeowner CID Assessment Handbook

Practical guide for new and existing Harris Ranch residents on reading Ada County tax notices, verifying parcel inclusion in CID No. 1, and participating in annual August budget hearings.

CITIZEN HANDBOOK
LEGISLATIVE REFORM Policy Whitepaper

Recommendations for Idaho Community Infrastructure District Statutory Reform

Policy proposals advocating for mandatory resident board representation, upfront real estate tax disclosures, and strict statutory caps on developer reimbursement bonding.

POLICY BRIEF
SECTION V • COMMUNITY LANDSCAPE & PUBLIC BRIEFINGS

East Boise Community Context & Civic Media

Visualizing the neighborhoods, greenbelt corridors, and public oversight forums where Harris Ranch homeowners work together.

CIVIC VIDEO BRIEFING • BOISE GROWTH & INFRASTRUCTURE OVERSIGHT
PUBLIC EDUCATION SERIES • EAST BOISE, ID Duration: Civic Overview

Understanding Municipal Growth, Special Taxing Districts & Homeowner Oversight in Boise

Explore how East Boise’s Barber Valley developed along the Boise River corridor, how Community Infrastructure Districts levy special property tax assessments, and how residents exercise civic oversight.

Source: Boise Municipal & Community Infrastructure Archive WCAG AA Caption & Transcript Ready
EXECUTIVE SUMMARY OF BRIEFING: Harris Ranch CID No. 1 Context

1. The Barber Valley Vision vs. Tax Reality: While East Boise was planned as a walkable community blending foothills conservation with residential neighborhoods, the financing mechanism shifted millions in infrastructure costs onto ongoing residential property tax bills via CID No. 1.

2. Citizen Participation: Homeowners have the right to inspect annual CID budgets, question bond series reimbursements, and demand that public representatives on the CID Board prioritize taxpayer equity.

Tree-lined pathway along the Boise River Greenbelt corridor in East Boise, Idaho
PUBLIC INFRASTRUCTURE CORRIDOR

Boise River Greenbelt & East Valley Bridges

Scrutinizing which regional pathways and arterial road improvements qualify for public CID bond funding under Idaho statute.

Residential neighborhood homes and homeowner governance meeting in Boise, Idaho
HOMEOWNER STEWARDSHIP

Protecting East Boise Residential Equity

Ensuring every household along South Harris Ranch Avenue and surrounding subdivisions receives transparent tax assessment reporting.

SECTION VI • HOMEOWNER Q&A & CITIZEN SUBMISSION DESK

Citizen Engagement & Frequently Asked Questions

Answers for new and longtime Harris Ranch homeowners, alongside our direct portal to request a parcel record review or volunteer.

Frequently Asked Questions

Your home is located within the boundaries of the Harris Ranch Community Infrastructure District No. 1 (CID), a special taxing district formed in 2010 under Idaho Code Title 50, Chapter 31. Unlike your regular City of Boise taxes, this special assessment is levied specifically to pay debt service on municipal bonds and reimburse infrastructure costs within the district.
CITIZEN OVERSIGHT DESK • BOISE, ID 83716

Request a District Record Review or Join Our Working Group

Submit your inquiry below to request CID assessment history for your street, volunteer for public hearing monitoring, or contact Board Representative Larry Crowley.

Direct Email: larry@harrisranch.aviationconnections.org