Tax Incremental Finance (TIF) - Extensions

​​ Sec. 66.1105, Wis. Stats.

For more information, review the TIF Extensions web page.

  1. What extension types are available for Tax Incremental Districts (TIDs)?

  2. To extend the life of a TID, is the municipality required to complete the amendment process?

  3. When extending a TID's life, what documents must a municipality provide to the Wisconsin Department of Revenue (DOR)?

  4. When a municipality adopts an extension resolution to change the maximum life, does this change the expenditure period?

  5. For the Standard or Technical College extension, is the Joint Review Board (JRB) the only body that needs to approve the extension?

  6. Is a distressed TID eligible for the Standard or Technical College extension?

  7. Can a municipality use a Standard extension to lengthen the life of an industrial TID created between 1995 and 2004?

  8. Can a municipality request a Technical College extension for a TID created before 2014 if it added project costs after 2014?

  9. Is the municipality required to inform the JRB when it adopts an Affordable Housing resolution to extend the TID an additional year?

  10. When can a municipality request the Affordable Housing extension?

  11. Can a municipality adopt all three extension resolutions at the same time?

  12. Does a municipality considering the Standard and Technical College extensions have to adopt both at the same time (before the maximum life)?

  13. Is the JRB required to approve a Technical College extension for three years or can it approve the extension for one or two years?

  14. Is a municipality limited to using the affordable housing funds within the TID boundary?

  15. What is affordable housing?

  16. Can a municipality consider additional restrictions on the housing? For example, can a municipality require housing costs less than the average household income?

  17. Does DOR have a list of eligible affordable housing costs?

  18. ​What are some examples of how municipalities use affordable housing funds?

  19. Is a municipality required to use the affordable housing funds within one year?

  20. Can a municipality extending a TID for affordable housing use the TID's final shared revenue payments (exempt computer or personal property aid) for affordable housing?

  21. Can a municipality extending a TID for affordable housing use more than one year of increment for affordable housing, or use the entire surplus in the TID fund for affordable housing?

  22. Can a municipality extending a TID for affordable housing use a portion of the final increment to pay off costs and the remainder for affordable housing?

  23. Is a TID eligible for the Affordable Housing extension if its life was extended for other reasons (ex: declared distressed, donor to distressed, granted a Standard extension or Technical College extension)?

  24. Can a municipality adopt one resolution that includes both an Affordable Housing extension and the TID termination?

  25. How does the municipality identify the affordable housing funds on the TID Final Accounting Report (Form PE-110)?

  26. Does DOR have a list of TIDs that were extended?

​​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