Tax Incremental Finance (TIF) - Allocation Amendments

​​​Secs. ​66.1105 and 66.1106, Wis. Stats.

For more information, review the Municipal 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 increment 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 donor TID's project plan to add new project costs?

  7. When can an allocation transfer take place?

  8. Can allocations be made after the expenditure period?

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

  10. Which TID type can allocate to another?

​​Contact Us

MS 6-97
Wisconsin Department of Revenue
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750