Tax Incremental Finance (TIF) - Overlaps

Sec. 66.1105, Wis. Stats.

  1. What is an overlap?

  2. Does an overlap change the boundary of the overlapped TID?

  3. How are TID values affected by overlapping?

  4. How is the overlapped TID's current value calculated?

  5. Where can the municipality view the TID's frozen overlap value?

  6. Can the municipality continue paying for projects in the overlapped parcels with increment from the existing TID?

  7. Does the Wisconsin Department of Revenue (DOR) use the parcel overlap value in determining the 12% value limit?

  8. Are the parcels in the overlapped area coded to both the new and old TID number on the assessment/tax roll?

  9. If the overlapping (newer) TID terminates and the overlapped (older) TID is still active, should the parcel coding be changed back to the overlapped TID?

  10. Will the frozen overlap value of an overlapped TID be deleted if the overlapping TID is terminated?

  11. To subtract overlapped parcels, which TID does a municipality amend? The older TID or the newer TID?

  12. Will the frozen overlap value of an overlapped TID be reduced if overlapped parcels are subtracted from the overlapping TID?

  13. If a new TID completely overlaps an existing TID, does the overlapped TID still exist?

  14. Can a distressed or severely distressed TID be overlapped by a newly created TID?

  15. Can an Environmental Remediation (ER) TID created under sec. 66.1105, Wis. Stats., overlap another TID created under the same section? Or another ER TID created under sec. 66.1106, Wis. Stats.?


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MS 6-97
Wisconsin Department of Revenue
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750