Skip to content

How to Create an Enhanced Infrastructure
Financing District (EIFD)


  1. Municipality (city/county)
  2. Legal Counsel
  3. Economic Advisor

  1. Define/refine Boundaries
  2. Estimate Future Assessed Property Values
  3. Estimate Increment for Potential Taxing Agencies
  4. Identify Public Facilities and Programs
  5. Identify Funding Sources in Addition to Tax Increment

  1. Electeds
  2. Other Taxing Entities
  3. Affected Residents and Property Owners

  1. Select members of Public Financing Authority (PFA)
  2. Establish PFA and adopt Resolution of Intention to establish proposed EIFD
  3. Mail Resolution of Intention (or alternate one-page notice) to PFA, each affected taxing entity, and property owners

You have now formed your PFA!

Public Financing Authority

  1. Map and Legal Description
  2. List of Facilities and Programs
  3. Tax Increment Revenue Projections
  4. Financing Plan
  5. Fiscal Impacts on Affected Taxing Entities
  6. Date District will Cease
  7. Replacement Housing Plan
  8. District Goals
  9. Tax Increment Limits

  1. Send IFP to all affected taxing entities and property owners
  2. Notice initial PFA information meeting (10 days before meeting)
    • Present Draft IFP
    • Consider Comments

  1. Notice 1st Public Hearing (No sooner than 30 days after initial PFA meeting)
  2. Hold 1st Public Hearing (after 4 weeks of noticing) – No action
  3. Notice and hold 2nd Public Hearing (at least 30 days after 1st hearing) – Consider comments, action to modify or reject IFP
  4. If IFP not rejected, notice 3rd Public Hearing and provide a copy of IFP
  5. Hold 3rd Public Hearing (at least 30 days after 2nd hearing) – Consider all protests and proceed as follows:
    • If majority protests, terminate EIFD proceedings
    • If between 25% and 50% protest, then notice and hold Protest Election
    • If less than 25% protest, the PFA may adopt the IFP at the close of the hearing
  6. If Protest Election is held and majority votes against formation, then proceedings terminate. If majority does not vote against formation, the PFA may adopt the IFP

  1. All participating Taxing Entities must approve the IFP prior to PFA forming the EIFD (can be done before 3rd PFA Public Hearing)
  2. PFA enacts resolution forming the EIFD at close of 3rd Public Hearing (if less than 25% protest) or at close of Protest Election (if less than majority votes against formation)


This chart was created by CALED’s Economic Development Finance and Real Estate (EDFRE) Committee. Learn more about EDFRE at

Click here for a PDF version of the above chart.

Learn more about the details of creating an EIFD by reading the following case studies:

© Copyright 2023 California Association for Local Economic Development | Website Design by Placemaking Group