Tax Incremental Finance (TIF) - Overlaps

Sec. 66.1105, Wis. Stats.

  1. What is an overlap?

  2. Which Tax Incremental District (TID) is affected by value changes in the overlapped area?

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

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

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

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

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

  8. 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.?


Certification statement


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