Tax Incremental Finance (TIF) - Creation

  1. What entities can create a Tax Incremental District (TID)?

  2. Can a municipality create one TID if it is located in more than one county, or are two separate TIDs required?

  3. Can a TID be located in more than one school district?

  4. Can a city, village, or town create a joint TID?

  5. How long does it take to create a new TID?

  6. Where are the TID application forms located?

  7. When is the deadline to apply to Wisconsin Department of Revenue (DOR) for a TID creation?

  8. Does the Planning Commission have to hold a public hearing?

  9. 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 submit?

  10. Do we need to adjust the maps in the project plan if the municipality approves different boundaries than those recommended by the Plan Commission?

  11. Are there requirements that must be met in the municipal resolution?

  12. Can the municipality hold one public hearing when several TIDs are being created at the same time?

  13. What year is used for the value of parcels in a TID?

  14. What are the TID types?

  15. Where do I find specific information on the different TID types?

  16. What determines the TID's maximum life?

  1. 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:

  2. Can a municipality create one TID if it is located in more than one county, or are two separate TIDs required?

    One TID can be located in more than one county. Complete and submit a separate set of base value forms for each county to the Wisconsin Department of Revenue (DOR).

  3. Can a TID be located 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.

  4. 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.).

  5. 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.

  6. Where are the TID application forms located?

    The required DOR forms and process timelines are located on our website under Forms/Information.

  7. When is the deadline to apply to Wisconsin Department of Revenue (DOR) for a TID creation?

    The municipality must adopt the resolution before September 30 and submit an application to DOR by October 31 of the creation year. DOR will certify the values the following year in January. The municipality receives its first tax increment the year after the certification.

    See the TID Creation Timeframes table.

  8. Does the Planning Commission have to hold a public hearing?

    Yes. If the municipality does not have a Planning Commission, it designates another authority to act in that capacity (ex: Community Development Authority (CDA) or the Redevelopment Authority).

  9. 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 submit?

    Submit a copy of the Planning Commission meeting minutes, documenting approval to both:
    • Municipal governing body
    • DOR (as part of the TID documents)

  10. Do we need to adjust the maps in the project plan if the municipality approves different boundaries than those recommended by the Plan Commission?

    Yes. The maps in the final project plan should reflect the boundaries approved by the municipality and the Joint Review Board.

  11. Are there requirements that must be met in the municipal resolution?

    Yes. See the Resolution Checklist.

  12. 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 approve each TID with a separate resolution.

  13. What year is used for the value of parcels in a TID?

    For a creation resolution adopted between October 1, 2017, and September 30, 2018, use the assessment as of January 1, 2018. Use the assessed values as of the final adjournment by that year's Board of Review (BOR). Do not complete the value forms until after the BOR.

  14. What are the TID types?

    When a municipality creates a TID, it must declare a type in the resolution. See the Tax Incremental Finance manual, Section 1.5 Glossary, for definitions of each type.

    Municipal TID types (created under sec. 66.1105, Wis. Stats.):
    • Blight
    • Rehabilitation/conservation
    • Industrial
    • Mixed-use
    • Environmental Remediation (municipal resolution adopted on or after November 29, 2017)

    Environmental Remediation TID type (created under sec. 66.1106, Wis. Stats. – municipal resolution adopted before November 29, 2017)

    Town TID types (created under sec. 60.85, Wis. Stats.):
    • Tourism
    • Agriculture
    • Forest
    • Manufacturing

  15. Where do I find specific information on the different TID types?

    See the TID Criteria Matrix for: TID life, standard extension, overlap option and expenditure period for each TID type.

  16. 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 municipality adopted the creation resolution. The TID type is declared in the resolution. See the TID Criteria Matrix.

FOR MORE INFORMATION PLEASE CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 261-5335 or (608) 266-5708
Email additional questions to ​tif@wisconsin.gov

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May 4, 2018