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Wisconsin Department of Revenue

 Environmental Remediation Tax Incremental Finance
Base Year Packet

The Environmental Remediation Tax Incremental Finance Law (ER TIF) was approved by the Wisconsin Legislature in 1997 as a financial tool political subdivisions could use to pay for specific environmental remediation expenses. It was modified by the Legislature in 1999 and targets brownfield remediation projects. For additional information on state programs to assist in the remediation and redevelopment of brownfields, see the Department of Commerce Blight Elimination & Brownfield Redevelopment Program (BEBR) or Department of Natural Resources Remediation and Redevelopment Program web sites.

The 2005 WI Act 418 published June 2, 2006, clarified the wording in the ER TIF law. At that time, the maximum life and some requirements were also updated to bring the ER TIF requirements more in line with other TIDs.

The Department of Revenue uses the information on the following forms to establish the district's base value and to verify that proper legal procedures were followed. They must be completed and submitted to the department on or before December 31st based on the year of creation.

For more information contact:

Form Name Description
Comparison Comparison of Regular and Environmental Remediation TIDs (9/06)
ER Steps Steps for Creating ER TIF Districts (10/06)
66.1106 Law Composite ER Tax Increment Law (9/06)

For your convenience, we have provided three different format types to complete the ER TID forms. One set must be completed for creation of each new ER TID.

An Excel format has been created to help our customers. The advantage of the Excel format is:

  1. You can save the file and work on the forms periodically.
  2. The completed file can be e-mailed to the Department of Revenue.
  3. The file does calculations automatically and information can be passed from one page to another.

If you wish to use our regular PDF printable or fill-in forms, the following must be completed for creation of a new ER TID:

The ER Base Year Packet - Checklist (PE-109ER) will identify the forms needed. Please complete and return the appropriate forms for creating an Environmental Remediation Tax Incremental District to: Wisconsin Department of Revenue, Attn: Equalization Bureau, Mail Stop 6-97, P.O. Box 8933, Madison WI 53708 or fax to (608) 264-6897.
Form Name Description
PE-109 ER ER TID Base Year Packet - Checklist (7/06)

The following forms must be completed for creation of a new ER TID:

PA-480 Tax Incremental Financing Remittance Fee (8/06) | Fill-In Form
PE-601 ER ER TIF Base Year Personal Property List (10/06) | Fill-In Form
PE-605 ER Base Year - Legal Requirements (10/06) | Fill-In Form
PE-606 ER Equalized Value Determination Request (10/06) | Fill-In Form
PE-608 ER ER TID Parcel List Locally Assessable Property (10/06) | Fill-In Form
PE-608M ER State Assessed Manufacturing Property - ER TID Parcel List (10/069) | Fill-In Form
PE-608MP ER State Assessed Manufacturing Personal Property - ER TID Personal Property List (10/06) | Fill-In Form
PE-615 ER Statement of Assessment - ER Tax Incremental District (10/06) | Fill-In Form
PE-617 ER ER Tax Incremental District Assessor's Final Report (4/04) | Fill-In Form

Last updated March 28, 2007