Tax Incremental Finance (TIF) - Public Hearing Notices

For more information, review the TIF public hearing notice web page.

  1. How many days before the public hearing does a municipality need to publish a Class 1 notice? A Class 2 notice?

  2. Does the public hearing notice need to include a description of the proposed Tax Incremental District's (TID) outer boundary?

  3. How and when must a municipality notify owners of blighted or rehabilitation/conservation property of the public hearing?

  4. When does a municipality need to publish the Joint Review Board's (JRB) Class 1 notice?

  5. Can a municipality amend a TID plan without holding a public hearing?

  6. If a municipality is amending a TID, is there a 14-day waiting period between the public hearing and the local governing body approval?

  7. If a municipality previously held a public hearing and JRB organizational meeting, but afterwards put a hold on creating a TID until a few years later, does the municipality need to hold another public hearing and JRB organizational meeting?

  8. Is the boundary and TID type in the public hearing notice final?

  9. Does posting the public hearing or JRB notice at city hall meet TID requirements for notifying the public?

  1. How many days before the public hearing does a municipality need to publish a Class 1 notice? A Class 2 notice?

    When amending a TID, the municipality must publish a Class 1 notice in the newspaper at least five days before the public hearing.

    When creating a TID, the municipality must publish a Class 2 notice in the newspaper for the public hearing. The Class 2 notice must be published once each week for two consecutive weeks with the last notice published at least one week before the hearing.

  2. Does the public hearing notice need to include a description of the proposed Tax Incremental District's (TID) outer boundary?

    No. Under state law, the notices do not have to include a legal description or parcel number(s) in the public hearing notice; however, it may be helpful to include a small map or street locations to describe the area in the TID.

  3. How and when must a municipality notify owners of blighted or rehabilitation/conservation property of the public hearing?

    Under state law (sec. 66.1105(4)(c), Wis. Stats.), a municipality must notify owners of property in the proposed TID identified as blighted or in need of rehabilitation/conservation work at least 15 days before the public hearing. When adding parcels to an existing TID, the municipality must notify the owners of additional property identified as blighted or in need of rehabilitation/conservation work 15 days before the public hearing.

    The law does not specify how to provide the notification; however, USPS mail is the normal method.

  4. When does a municipality need to publish the Joint Review Board's (JRB) Class 1 notice?

    A municipality must publish a Class 1 notice in a local newspaper at least five days before all JRB meetings.

  5. Can a municipality amend a TID plan without holding a public hearing?

    No. State law (sec. 66.1105(4)(h)1, Wis. Stats.), describes the amendment process and requires a public hearing.

  6. If a municipality is amending a TID, is there a 14-day waiting period between the public hearing and the local governing body approval?

    No. The 14-day waiting period is only required when creating a district; it does not apply to amendments.

  7. If a municipality previously held a public hearing and JRB organizational meeting, but afterwards put a hold on creating a TID until a few years later, does the municipality need to hold another public hearing and JRB organizational meeting?

    Under state law, there is no time limit between the public hearing/JRB's organizational meeting and adoption of the creation resolution. There is only the 14-day waiting period before adopting a resolution.

    While not required, a municipality may start the process over. This promotes transparency and allows for updates to the project plan. The previous project plan, expenses and goals may no longer apply.

  8. Is the boundary and TID type in the public hearing notice final?

    No. The public hearing may result in possible changes to the boundary, TID type or project plan. The municipal resolution determines the TID's final details.

  9. Does posting the public hearing or JRB notice at city hall meet TID requirements for notifying the public?

    No. State law requires (1) posting the notice and (2) publishing the notice in a local newspaper.

FOR MORE INFORMATION PLEASE CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 261-5335 or (608) 266-5708
Email additional questions to ​tif@wisconsin.gov

May 4, 2018