​​A municipality may amend the boundaries of an active Tax Incremental District (TID) up to four times (sec. 66.1105(4)(h)2., ​Wis. Stats.) by subtracting whole parcels. The TID must remain contiguous after parcels are subtracted. A municipality may also add and subtract parcels through one process.

Territory Subtraction Workbook

• List the subtracted property with the value at the time the property became part of the TID
• If subtracted property entered the TID in different years, create a new base value worksheet in the Territory Subtraction Workbook (Excel) for each year

Due date/process

1. Follow the TID Checklist
2. Adopt the municipal resolution by September 30 of the amendment year
3. Notify tif@wisconsin.gov within 60 days after adopting the amendment resolution
4. Email required documents to tif@wisconsin.gov by October 31 of the amendment year:
• Project plan
• Form PE-605T with supporting documents
• TID boundary map and legal description
• Territory Subtraction Workbook
5. Pay the one-time DOR fee in My Tax Account by October 31 of the amendment year
6. DOR emails a recertification letter before March​ of the year after the amendment year
   • DOR subtracts the original value of the property from the existing TID's base value
7. Remove the TID number from the subtracted property on the tax/assessment roll after receiving the recertification letter