Tax Incremental Finance (TIF) - Joint Review Board (JRB)

  1. How soon can a JRB adopt/rescind a resolution after the local governing body adopts a resolution?

  2. Does a Tax Incremental District (TID) creation or plan amendment need unanimous JRB approval?

  3. When must the initial JRB meeting be held?

  4. Do the JRB meetings require a published notice?

  5. If there are two lake districts in a TID, which one has a representative on the JRB?

  6. If there is an elementary and union high school district, which one has a representative on the JRB?

  7. If we are creating a TID with two counties, which county should have a representative on the JRB?

  8. After the JRB adopts the resolution, how soon does the Wisconsin Department of Revenue (DOR) need to be notified?

  9. How often must the JRB meet after the TID is created?

  10. How many JRB members need to attend the meeting for it to take place?

  11. Are the JRB members required to attend meetings in person?

  1. How soon can a JRB act after the local governing body acts?


  2. Does a Tax Incremental District (TID) creation or plan amendment need unanimous JRB approval?

    No. Only a majority vote is required.

  3. When must the initial JRB meeting be held?

    The initial JRB meeting must be held within 14 days after the public hearing notice is published.

  4. Do the JRB meetings require a published notice?

    Yes. For all JRB meetings, a municipal representative must publish a notice in a local newspaper, at least five days before the meeting.

  5. If there are two lake districts in a TID, which one has a representative on the JRB?

    Neither. Only the school, county, technical college and municipality can appoint JRB members. Once appointed, those four members choose a public member.

  6. If there is an elementary and union high school district, which one has a representative on the JRB?

    A representative from the elementary school and a representative from the union high school share one seat and each have one-half a vote.

  7. If we are creating a TID with two counties, which county should have a representative on the JRB?

    The county with the greatest value in the TID is the county that is represented on the JRB.

  8. After the JRB adopts the resolution, how soon does the Wisconsin Department of Revenue (DOR) need to be notified?

    Under state law (66.1105(5)(cm), Wis. Stats.), the municipal clerk must give DOR written notice within 60 days of adopting any amendment resolution. Although state law does not require this same notice for a creation resolution, municipalities should also notify DOR within 60 days.

  9. How often must the JRB meet after the TID is created?

    At a minimum, the JRB must meet annually to review the TID's annual report, performance and status. It must also meet to consider any amendments to the TID.

  10. How many JRB members need to attend the meeting for it to take place?

    At least one-half of the members must attend a meeting. When one-half or more of the members of a governmental body attend, a meeting is "rebuttably presumed" to be for official purposes, sec. 19.82(2), Wis. Stats.

  11. Are the JRB members required to attend meetings in person?

    At any JRB meeting that requires a vote, the members or their designated substitute must attend in person.

    The JRB members can attend the annual report review meeting by phone since a vote is not required; however, there must be a physical location for all JRB meetings so the public can attend. DOR expects a municipal representative to attend in person to meet the needs of any public attendees.

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

​August 15, 2017