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Wisconsin Department of Revenue

 City/Village Tax Incremental Finance Manual

The Wisconsin Department of Revenue is composing a TIF Manual addressing regular City/Village TIF Law (s. 66.1105) to help TIF users in both the public and private sectors. Users should consult this Manual to answer questions about TIF and to guide the use of TIF in their communities. The document will address rules for creating and amending TIDs, guidelines for Joint Review Boards, and many other topics in TIF use. The Manual will help users to:

The TIF Manual will only be available online. No print copies will be distributed.

To use the manual, select the topic you need from the list below. We recommend that you do not save or print copies of the material available here. Updates to this manual will be periodic and frequent in the beginning. To ensure that you have the latest information, return to this page for the most up-to-date copy of the section you need. If a section title is not a link (not blue and underlined), that means that section has not been completed yet. Everything that is ready to be released will be released here first, so check back often.

Chapter 1 -- General Background

1.1 What is TIF?
1.2 How does it work?
1.3 Summary Statistics
1.4 Recent Changes
1.5 TIF Glossary

Chapter 2 -- Rules & Statutes

2.1 TIF Creation
2.2 TIF Amendment
2.3 TIF Maintenance
2.4 TIF Termination

Chapter 3 -- JRB Guide

3.1 Membership
3.2 Responsibilities
3.3 Miscellaneous

Chapter 4 -- DOR Role

4.1 Statutory Responsibilities
4.2 DOR Review
4.3 Substantial Compliance

Chapter 5 -- Effects on Taxpayers and Overlying Jurisdictions

5.1 The "but for" test
5.2 Risks to Municipalities
5.3 Intergovernmental Cooperation/Boundary Agreements
5.4 Effects on Other Taxing Jurisdictions

Chapter 6 -- Frequently Asked Questions

6.1
6.2
6.3

Last updated January 18, 2006