Skip Header and Navigation

Printer-friendly version of a Department of Revenue web page. Back to Full Screen Display

Wisconsin Department of Revenue

 City/Village Tax Incremental Finance Manual

Under sec. 73.03(57), Wis. Stats., the Department of Revenue (DOR) publishes a Tax Incremental Finance (TIF) Manual. The Manual describes the TIF statutes, rules, and processes. Examples of the information that is provided in the TIF Manual includes the following:

The Manual is only available on-line and contains 5 chapters. Listed below are links to the sections of each chapter. Please note that DOR periodically updates the Manual and use of the on-line version will ensure that you have a current version. Any questions regarding the Manual or Tax Incremental Finance should be sent to tif@revenue.wi.gov.

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

 

Last updated June 3, 2009