Tax Incremental Finance (TIF) - Parcels

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

  1. Can parcels be added to the Tax Incremental District (TID) after the hearing notices are published?

  2. How much detail is needed in the boundary description provided to the Wisconsin Department of Revenue (DOR)?

  3. Why is a boundary description required in addition to the map?

  4. How much detail is needed in the TID map provided to DOR?

  5. Who is responsible for valuing and classifying a TID's land and buildings?

  6. A TID must contain contiguous properties; however, can a municipality omit parcels from the TID's center?

  7. When two parcels are diagonal (kitty corner) from each other, is this contiguous?

  8. If the TID crosses a highway, river or railroad track, is this contiguous?

  9. What is the difference between railroad tracks and a railroad right-of-way?

  10. How do we handle a road or railroad with a parcel number when completing the Base Value Workbook?

  11. Can a parcel (exempt or non-exempt) be partly in a TID?

  12. Can a municipality combine two parcels if one parcel is in the TID and the other parcel is outside the TID?

  13. If property owned by a utility company is included in a TID, is the property exempt?

  14. How should a municipality indicate that wetlands are excluded from the TID?

  15. Can wetlands be used to make a TID contiguous?

  16. What are "lands proposed for newly platted residential use?"

  17. What TID types can include costs for lands proposed for newly platted residential property?

  18. Is a road/highway included in the calculation determining the 35 percent residential use in mixed-use TIDs?

  19. In a mixed-use TID, does the housing density calculation include roads and parks?

  20. For the 35% limit on lands proposed for newly platted residential use, is an assisted living building considered a residential use? Is multi-family housing?

  21. Can a TID's boundaries be set based on something that will happen in the future?

  22. Do projects within a TID have to follow local zoning?

  23. For mixed-use TIDs, does the land need to be zoned correctly before the adopting the creation resolution?

  24. In an industrial TID, do all the parcels need to be zoned industrial?

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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