Idaho Supreme Court sides with developer in Harris Ranch tax dispute

Idaho’s highest court settled an expensive debate over who should pay for growth in Southwest Boise, and the decision has implications well beyond the Barber Valley.

The Idaho Supreme Court on Thursday found that the developers of Harris Ranch followed the law creating a special taxing district to fund infrastructure in the 1,300-acre master-planned community — meaning that the millions of dollars collected since its founding have been legal under state code.

The unanimous decision resolves the lengthy legal battle over how the massive development should pay for infrastructure, clearing the way for the Harris Family Limited Partnership and its chosen developer, Barber Valley Development, to plow ahead with construction.

“It is time to move forward,” Doug Fowler, president of Barber Valley Development, said in a statement. “We are pleased to put this chapter behind us and focus solely on delivering on the commitments we made to the residents of Harris Ranch.”

Larry Crowley, president of the Harris Ranch CID Taxpayers’ Association, the petitioners in the case, could not immediately be reached for comment.

At issue is the Harris Ranch Community Infrastructure District, or CID, a board-ruled entity tasked with assessing extra taxes in a prescribed zone to pay for infrastructure associated with new development.

The state authorized these districts in 2008 with the idea that new development should foot the bill for growth, according to previous reporting by the Idaho Statesman. It also keeps tax funded projects local: A dollar paid to the Harris Ranch CID would go toward a roundabout in Harris Ranch, for example, and residents of the Bench wouldn’t be paying more taxes for something they’d seldom use.

In practice, it has meant significantly higher taxes for district residents, who say they are unfairly burdened under a system they had no say in creating. Homes in the CID pay 40% more in taxes than similar homes built before the district was created in 2010 — including the Harris family’s own homes, according to the Harris Ranch CID Taxpayers Association., which brought the original suit in 2021.

The bills came to a head that October, when the board ordered residents to pay roughly $7 million in taxes to the developer for public infrastructure, bringing the total tab to $22 million in taxes, bonds and additional payments. The Taxpayer Association claimed that the burden was unfairly applied and that the CID was created illegally. At the time of formation, no homes were built within the district’s jigsaw boundaries, so no homeowners were around to vote on long-term costs.

What’s next for Boise and beyond?

In affirming broad swaths of an earlier District Court ruling, the five justices have put those arguments to rest. It’s the first of its kind in the state since the 2008 law opened the door for CIDs, city spokesperson Maria Ortega said in a press release.

The decision doesn’t just affect Harris Ranch residents. Two new CIDs are under consideration to finance the large-scale Eagle subdivisions of Avimor and Valnova, which have similarly expansive build-outs in the works.

“The results of this case set a precedent for future cases on CIDs statewide,” Ortega said in a statement.

With the legal victory, the CID will resume funding infrastructure projects in the Harris Ranch zone, Ortega said.

While the CID is a legally separate entity, its board consists of two Boise City Council members and one member of the public. Right now, Council President Meredith Stead and Council Member Jimmy Hallyburton sit on the board.

“The Harris Ranch District board is pleased with the Idaho Supreme Court ruling and relieved that the issue has been resolved,” Stead, the Harris Ranch CID chairperson, said in a statement. “We look forward to continue focusing our efforts to support the residents of the Harris Ranch CID and to bring together smart development and the protection of the environment, wildlife habitat, and historic values in the Barber Valley.”

Meanwhile, construction continues in Harris Ranch. Per its agreement with the city, Barber Valley Development is still slated to build a mixed use town square and public village green for the neighborhood, Fowler said.

“Our teams and partners are working diligently to put shovels in ground as soon as possible,” Fowler said. “We will be sharing an update with the community soon detailing what neighbors can expect in the months ahead.”

This story was originally published February 12, 2026 at 5:34 PM.