Municipal Tax Incremental Finance (TIF) (Sec. 66.1105, Wis. Stats.) Territory Subtraction Amendment (subtracting parcels)

A municipality may amend boundaries up to four times by subtracting whole parcels that are contiguous to the existing boundaries.

To amend an active Tax Incremental District (TID), the municipality must submit the completed territory amendment forms with supporting documents to the Wisconsin Department of Revenue (DOR).

Note

  • List the values of the subtracted parcels at the time they were added to the TID. If parcels were added in multiple years, submit separate Territory Subtraction Workbooks (in Excel format).
  • If numerous parcels are subtracted, it may be easier to document the remaining parcels instead of the subtracted ones. Contact DOR to discuss which option is best.

Due date/process

  • If the municipal resolution is adopted by September 30, the application forms and supporting documents are due to DOR by October 31
  • The municipality amends a TID by subtracting the parcels' original values from the base value
  • DOR certifies the amended base value after January 1 of the year following the amendment
  • Tax Incremental Financing Remittance Fee – after notifying DOR of the amended TID, we will issue a bill through "My Tax Account"

Application Forms
PE-605TTID Territory Amendment - Legal Requirements
Territory Subtraction WorkbookThis Excel workbook contains all the necessary forms to document the property subtracted from the TID. For best results, open the workbook, save it to your computer and then complete the forms.
To send your completed forms and supporting documents by email, click "Attach Documents." Attach Documents

Publications/Information
TID Application Checklist - lists the documents you need to submit
Tax Incremental Finance (TIF) Public Hearing Notices
City/Village Tax Incremental Finance Manual
Common Language Guidelines for Project Plans

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