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

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

  2. Does a Tax Incremental District (TID) creation or amendment need an 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 should have a representative on the JRB?

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

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

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

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

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

  13. Where can the JRB meetings be held?

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

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


  2. Does a Tax Incremental District (TID) creation or amendment need an 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, including the lake districts, of the public hearing.

  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 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. If a municipality is amending a TID with additional territory that includes a new school district or county, who should 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. 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.

  10. 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.

  11. 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.).

  12. 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 publication.

  13. 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.

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

    Yes. 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.

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

May 4, 2018