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 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 Base Value Workbook for each county to the Wisconsin Department of Revenue (DOR).
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.
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.
Where are the TID application forms located?
The required DOR forms and process timelines are located on our website under
When is the deadline to apply to Wisconsin Department of Revenue (DOR) for a TID creation?
The local legislative body must adopt the resolution before September 30 and submit the required documents 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.
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 submit?
Submit 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).
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.
What year is used for the value of parcels in a TID?
For a creation resolution adopted between October 1, 2020, and September 30, 2021, use the assessment as of January 1, 2021. 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.
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. 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.):
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.
FOR QUESTIONS OR COMMENTS CONTACT:
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 email@example.com