Tax Incremental Finance (TIF) - Territory Amendments

Secs. 60.85 and 66.1105, Wis. Stats.

  1. How many times can a municipality change the boundaries of a Tax Incremental District (TID)?

  2. How does a subtraction amendment differ from an addition amendment?

  3. Does all property in a boundary amendment have to be in the same area?

  4. If a municipality adds territory to a TID, does the total area of the TID (original parcels and added parcels) have to meet the 50% minimum property type based on its original TID type?

  5. What should the map and the metes and bounds (boundary legal description) show in a Territory Amendment?

  6. Can a municipality discuss multiple amendments (to update projects, add/subtract territory, allocate to another TID) at the same public hearing?

  7. Can a municipality complete a territory addition amendment and update the project plan with new projects at the same time?

  8. When territory is added to a TID, does this change the base value of the existing parcels?

  9. Does adding territory affect the TID expenditure period?

  10. Does a municipality need to notify owners of blighted property prior to an amendment hearing?

  11. Can a municipality amend the boundaries of a distressed or severely distressed TID?

  12. If the municipality adds territory to an existing TID, does the TID include the new territory's personal property and personal property value in the base?

  13. If a municipality is over the 12% value limit, can the municipality add and subtract territory simultaneously?

  14. A municipality is subtracting a parcel that did not exist when the TID was created. The parcel being subtracted was a portion of a larger parcel that was divided after the TID was created. How is the base value of the parcel being subtracted determined?

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