Tax Incremental Finance (TIF) - Project Costs

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

  1. What are eligible project costs?

  2. Are project costs for an Environmental Remediation (ER) type TID limited to costs for remediating the environmental pollution?

  3. Do eligible costs include capitalized interest, other costs of issuing debt, and refinancing temporary debt for the Tax Incremental District (TID)?

  4. Who determines if project costs are eligible?

  5. Can a municipality reduce the costs of one project in a plan and use that amount for another project not in the plan?

  6. Can a municipality add projects without adding territory?

  7. For mixed-use TIDs, are there restrictions on the project costs' percentage?

  8. What are non-project costs?

  9. Can a municipality include projects within a half-mile radius of the TID?

  10. How is the half-mile radius determined? Is it measured from the TID's center or the outer boundary?

  11. Is a property tax refund an eligible TID project cost?

  12. Does the municipality need to amend the project plan if the costs change, but the projects don't change?

​​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