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

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

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

  3. When must the initial JRB meeting for a creation or amendment 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 a municipality is creating a TID with two counties, which county has a representative on the JRB?

  8. If a municipality is amending 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 must the JRB meet after the TID is created?

  12. Does the JRB need to vote to select a chairperson 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 can 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 public member and chairperson for the new TID?

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


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

    No. Only a majority vote is required.

  3. When must the initial JRB meeting for a creation or amendment 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. However, the municipality must notify all affected taxing jurisdictions of the public hearing, including the lake districts.

  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 a municipality is creating a TID with two counties, which county has a representative on the JRB?

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

  8. If a municipality is amending 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?

    The school district or county where the additional territory is located chooses the JRB member. After the territory amendment is completed, any future amendments require a new calculation to determine which school district or county has the majority of the land value and voting representation on the JRB.

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

    The JRB members, by majority vote, choose the chairperson and public member. If the public member resigns, the JRB must choose a new public member by majority vote. If the representative acting as chairperson is replaced by their taxing jurisdiction, the JRB members must elect a new chairperson by majority vote.

  10. 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.

  11. 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. The JRB must also meet to consider any amendments to the TID.

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

    No. Once the chairperson is selected, no new vote is required. The chairperson remains the same for the TID's life or until the chairperson is no longer on the board.

  13. 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 assumed to be for official purposes (sec. 19.82(2), Wis. Stats.).

  14. 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 because 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, review the Joint Review Board section of the TIF Manual.

  15. Where can the JRB meetings be held?

    When creating or amending a TID, the municipality should hold the JRB meeting locally so the affected members of the public can easily attend.

    When reviewing the TID annual reports, the meeting may be held by one of the taxing jurisdictions (school, county, technical college) to review the reports from multiple municipalities.

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

    Yes. State law (sec. 66.1105(4m)(a), Wis. Stats.), requires the JRB to hold its first meeting to review the proposal within 14 days after the public hearing notice is published. The organizational meeting provides the public an opportunity to express their views about the amendment.

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

    Yes. The taxing jurisdiction may or may not appoint the same representatives for the newly created TID. DOR considers it a best practice to appoint a public member and chairperson for the new TID. They may be the same public member and chairperson as previous TIDs.

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