Fees & public finance
Enhanced infrastructure financing district (EIFD)
A Gov. Code § 53398.50+ district capturing consenting agencies' property-tax increment — never schools' share — to finance infrastructure and housing.
Definition
An enhanced infrastructure financing district is the principal post-redevelopment tax-increment tool, created by Gov. Code §§ 53398.50–53398.88 (2014). A city or county forms the district and a public financing authority governs it; each participating agency chooses whether to contribute its share of future property-tax increment — schools' shares can never be diverted — and the funds pay for infrastructure of communitywide significance, including affordable housing. Unlike the redevelopment regime it partially replaces, formation is consent-based, and since a 2019 reform the district can issue tax-increment bonds without a separate election.
Why it matters in an underwrite
For a developer, an EIFD is usually the city's tool that your project benefits from: the diligence question is whether promised increment-funded infrastructure is real, funded and scheduled, because early-year districts have thin cash flow until assessed value actually grows. Increment is also structurally thinner than the old redevelopment flows — no school share — so cities often pair an EIFD with a CFD on large sites. Model the layers separately.
Sources & related guides
See also
See the term in the law itself
Read the controlling text in the Code Library, or ask the AI how it applies to your project.
Last reviewed 2026-07-29. General information, not legal advice.