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

Secs. 60.23(32), 60.85, 66.1105, and 66.1106, Wis. Stats.

  1. How soon can a JRB approve/deny a resolution after the local legislative body adopts the resolution?

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

  3. When does the initial JRB meeting for a creation or amendment have to be held?

  4. Do the JRB meetings require a published notice?

  5. If there are two lake districts in a TID, which one should have 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 a municipality creates a TID with two counties, which county has a representative on the JRB?

  8. If a municipality amends a TID with additional territory that includes a new school district or county, should the school district or the county have a representative on the JRB?

  9. How are the JRB's chairperson and public member determined?

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

  11. How often does the JRB need to meet after the TID is created?

  12. Does the JRB need to vote to select a chairperson and public member at each year's meeting?

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

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

  15. Where should the JRB meetings be held?

  16. Since the JRB for any active TID is already established, does it still need to hold an organizational meeting when amending a TID?

  17. When a municipality has a standing JRB but is creating a new TID, should it reappoint a chairperson and public member for the new TID?

  18. What is the criteria for selecting a public member?

  19. Can the public member be employed by the municipality or county?

  20. Does the public member need to live in the same municipality as the TID?


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
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 ​tif@wisconsin.gov