Tax Incremental Finance (TIF) - Allocation Amendments

Secs. 66.1105 and 66.1106, Wis. Stats.

For more information, review the TIF Project Plan and/or Allocation Amendments web page.

  1. Can a municipality allocate increment between its Tax Incremental Districts (TIDs) with different overlying taxing jurisdictions?

  2. Which TID project plan should a municipality amend to allocate increment from one TID to another, the Donor TID or Recipient TID?

  3. If a municipality amends both TID 1 and TID 2 to share with TID 3, how many project plans are needed?

  4. After a municipality completes an allocation amendment, can the municipality decide not to allocate the funds?

  5. If a Donor TID paid off all its project costs, can it stay open solely to allocate to another TID?

  6. After a TID becomes a donor, can the municipality amend the project plan to add new project costs?

  7. When can an allocation transfer take place?

  8. Are allocations made to other TIDs considered a project cost?

  9. Can allocations be made after the expenditure period?

  10. What does project costs for "low-cost housing" mean for a mixed-use or industrial type recipient?

  11. Which TID type can allocate to another?



FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750
Email additional questions to ​tif@wisconsin.gov