CIE Information

What is the Capital Improvement Element (CIE)?

In the City of Atlanta, impact fees can only be expended on system improvement projects that are listed in the Capital Improvement Element (CIE). The CIE has two components: Annual Financial Report and a Schedule of Improvements. The Annual Financial Report provides a summary of impact fees collected, encumbered and used, by category of public facility and service area for the last completed fiscal year. The Schedule of Improvements identifies capital projects to be financed in whole or in part by impact fees during the upcoming five years. The CIE must be approved by the Atlanta Regional Commission, the Georgia Department of Community Affairs, adopted by Atlanta City Council, and approved by the Mayor or by operation of law by October 31st annually.

What are Development Impact Fees?

Development impact fees (“impact fees”) are fees imposed by municipalities as a condition of development approval to offset the costs of additional public services to service new growth and development. The City of Atlanta has four categories of impact fees: Transportation, Police, Fire, and Parks.

What can impact fees be spent on?

Impact fees can only be used on system improvements that expand system capacity due to the increase impact of new developments.  They cannot be used for operations or maintenance of existing infrastructure.  Police and Fire impact fees may be expended Citywide.  In the City of Atlanta, the collections and expenditures of Park and Transportation impact fees are divided into three service areas (Northside, Southside, and Westside). Transportation and Park impact fees may only be expended in the service area from which they were collected.