What entities can create a Tax Incremental District (TID)?
Cities, villages and towns can create TIDs. For detailed information on creating a TID, review our publications:
Can a municipality create one TID in more than one county, or are two separate TIDs required?
One TID can exist in more than one county. Complete and email a separate
Base Value Workbook for each county to firstname.lastname@example.org.
Can a TID be in more than one school district?
Yes. List each school district and identify the parcels for each district on all the required base value forms.
Can a city, village, or town create a joint TID?
Yes. Two or more municipalities may enter into an intergovernmental cooperative agreement to jointly create a
multijurisdictional TID, under state law (sec.
66.1105(18), Wis. Stats.).
How long does it take to create a new TID?
Generally, the process requires a minimum of two months at the local level. The time required depends on how often the municipality meets and how long it takes to develop the project plan and boundaries.
What documents are required to create a municipal TID?
All required TID creation documents are listed in the Due date/process section of the
TIF Municipal Creation web page and must be emailed to email@example.com by October 31 of the creation year.
When is the TID creation deadline?
The local legislative body must adopt the creation resolution by September 30 and email the required documents to firstname.lastname@example.org by October 31 of the creation year. DOR emails a base value certification letter before March of the following year. The municipality receives its first tax increment dollars the year after the certification.
TID Creation Timeframes.
Does the Planning Commission have to hold a public hearing?
Yes. If the municipality does not have a Planning Commission, it must create one following sec.
62.23, Wis. Stats., or designate another authority to act in that capacity (ex: Community Development Authority (CDA) or Redevelopment Authority).
If the Planning Commission is only an advisory board to the municipality and does not have authority to pass resolutions, what should the Planning Commission provide?
Provide a copy of the Planning Commission meeting minutes, documenting approval to both:
- Local legislative body
- DOR (as part of the TID documents)
Do we need to adjust the maps in the project plan if the municipality approves different boundaries than those recommended by the Planning Commission?
Yes. The maps in the final project plan must reflect the boundaries approved by the municipality and the Joint Review Board.
Are there requirements for resolution wording?
Yes. See the
Resolution Checklist for the requirements for each resolution (Planning Commission, local legislative body and Joint Review Board).
Is a two-thirds majority required to pass each of the resolutions to create a TID (Planning Commission, local legislative body and Joint Review Board)?
No, a two-thirds majority is not required. Each resolution must be passed by a simple majority of members.
Can the municipality hold one public hearing when several TIDs are being created at the same time?
Yes. However, the public hearing notice must list each creation separately and the municipality must adopt a separate resolution for each TID.
Can a property owner exclude their property from a TID?
A property owner can request municipal officials exclude their property from a TID during the creation process. However, the municipality is not required to exclude that property.
If their property is already located within a TID, the property owner can request the municipality complete a territory subtraction amendment to have their property removed from the TID. However the municipality is not required to complete a subtraction to remove the property.
Note: The property in a TID is assessed the same way as property outside a TID. The municipal tax rate is the same whether the property is in or out of a TID.
What year is used for the value of parcels in a TID?
For a creation resolution adopted between October 1, 2021, and September 30, 2022, use the assessment as of January 1, 2022. Use the assessed values as of the final adjournment by that year's Board of Review (BOR). Do not complete the
Base Value Workbook until after the BOR.
Is personal property included in a TID's base value?
Yes. The TID base value includes taxable personal property located within the TID boundary in the creation year.
What are the TID types?
When a municipality creates a TID, it must declare a type in the resolution based on the type of property in the TID at the time of creation. See the
Tax Incremental Finance (TIF) Manual, Section 1.5 Glossary, for definitions of each type.
Municipal TID types (created under sec.
66.1105, Wis. Stats.):
- Environmental Remediation (local legislative body resolution adopted on or after November 29, 2017)
Environmental Remediation TID type (created under sec.
66.1106, Wis. Stats. — local legislative body resolution adopted before November 29, 2017).
Town TID types (created under sec.
60.85, Wis. Stats.):
- How does a municipality calculate the percentage of property to determine the TID type?
When creating a municipal TID (under sec.
66.1105, Wis. Stats.), at least 50% of all TID property must be one of the following types:
- In need of rehabilitation/conservation
- Suitable for industrial uses
- Suitable for mixed-use
- In need of environmental remediation
To calculate the percentage, divide the acreage of all real property determined to be a specific type by the total acreage of the TID. The total TID acreage includes roads and exempt property.
When creating a town TID (under sec.
60.85, Wis. Stats.), at least 75% of all TID property must be used for single project type: agriculture, forestry, manufacturing or tourism.
Where do I find specific information on the different TID types?
TID Criteria Matrix for TID life, standard extension, overlap option and expenditure period for each TID type.
What determines the TID's maximum life?
The TID's maximum life is based on the creation date and the TID type. The creation date is the date the local legislative body adopted the creation resolution. The TID type is declared in the resolution. See the
TID Criteria Matrix.
Wisconsin Department of Revenue
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750