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

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

  1. What is the Joint Review Board?

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

  3. Do the JRB meetings require a published notice?

  4. If a municipality creates a TID in two counties, which county has a representative on the JRB?

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

  8. When a TID is created, how are the JRB's chairperson and public member determined?

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

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

  11. Is the majority vote based on all the JRB members or only the members who attend the meeting?

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

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

  14. Does the JRB need to vote to select a chairperson and public member at each year's meeting or when amending a TID?

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

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

  17. Where should the JRB meetings be held?

  18. Can a municipality email correspondence to JRB members?

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

  20. 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?

  21. When a taxing jurisdiction replaces their representative, do other members of the JRB have to approve the change?

  22. What are the criteria for selecting a public member?

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

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


​​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