How many days before the public hearing does a municipality need to publish a Class 1 notice? A Class 2 notice?
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 seven days before the public hearing.
When amending a TID — the municipality must publish a Class 1 notice in the newspaper at least seven days before the public hearing
What must be included in a public notice?
The meeting notice must inform the public of the time, date, place, and subject matter of the meeting. A TID amendment notice must also include the purpose and cost of the amendment.
For assistance, see the sample notices on the TIF
Public Notices web page.
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 numbers 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.
Does the public hearing notice need to include a list of the TID projects and costs?
For a TID creation, the notice should include a description of the planned projects but does not need to include individual costs.
For any TID amendment, the notice must include both the purpose and the cost of the amendment (sec.
66.1105(4)(h)1., Wis. Stats).
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.), when creating a TID, a municipality must notify owners of property in the proposed TID that is 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, a municipality must notify the owners of
additional property identified as blighted or in need of rehabilitation/conservation work, at least 15 days before the public hearing.
The law does not specify how to provide the notification; however, sending by mail is the usual method.
Is notification still required if the municipality owns the property identified as blighted or rehabilitation/conservation?
Yes. State law requires notification to all owners. The municipality should document the notice by creating a letter in the same format it notifies other owners. This letter does not need to be mailed; however, it must be retained in the municipal TID files.
When a proposed TID is being created, do the adjoining parcel owners receive notification?
State law does not require the municipality to send letters notifying property owners outside a proposed TID boundary. However, the municipality must publish notices for the public hearing and Joint Review Board (JRB) meetings in a local newspaper.
After the TID is created, any property development within the TID follows the approved project plan.
If the plan requires changes to zoning, ordinances, or the city's master plan, then the municipality's procedures for making these changes apply.
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. (sec.
66.1105(4m)(e), Wis. Stats.)
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.
If a municipality is amending a TID, is there a 14-day waiting period between the public hearing and the local legislative body approval?
No. The 14-day waiting period is only required when creating a TID; it does not apply to amending a TID. When amending a TID, the municipality can hold the public hearing and adopt a resolution approving the amendment on the same day.
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, it may be best for the municipality to 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.
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.
Does posting the public hearing or JRB notice at city hall meet TID requirements for notifying the public?
No. State law requires publishing the notice in a local newspaper.
What documents must a municipality provide DOR to demonstrate the notices were published correctly?
The municipality must provide a signed affidavit from the newspaper that confirms the publication dates and includes a copy of the notice. Sales receipts are not acceptable documentation of the publication dates.
Wisconsin Department of Revenue
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750