Community Development Districts (CDDs) are independent special-purpose units of government established to finance basic services within a development, including infrastructure construction, services and maintenance. Common infrastructure improvements provided by CDDs include drainage, potable water, sewerage, roads and parks. Developers seek CDD approval to obtain low-cost financing by issuing tax-exempt bonds, with lower interest rates. CDDs also have the power to collect fees, levy lienable assessments or ad valorem taxes against properties within the project for repayment. CDDs are required to have a five-member board of supervisors, elected by the landowners.

Hillsborough County accepts CDD applications by qualified applicants (people who have legal or equitable interest in the real property). Staff reviews applications for consistency with Chapter 190, Florida Statutes and Hillsborough County's Comprehensive Plan. The Board of County Commissioners considers CDD applications at advertised and noticed public hearings.

CDDs can be dissolved if there is no development activity within five years of approval or they can be declared inactive if a board of supervisors is not elected within four years of approval.