Tax Incremental Finance (TIF) Environmental Remediation (ER) (sec. 66.1105, Wis. Stats.) Creation

​To create an ER Tax Incremental District (TID), submit the completed forms and required documents to the Wisconsin Department of Revenue (DOR). We use this information to confirm the parcels in the TID and to verify the municipality followed state law.

ER TIDs created by a municipal resolution:

An ER TID requires the municipality to obtain a site certification report from the Wisconsin Department of Natural Resources (DNR) and email it to DOR. To obtain this certified report, a municipality must provide DNR with the following:

  • Description of the environmental pollution in the proposed district
  • Proposed remedial action plan
  • Cost estimates for expected project costs
  • Schedule for remediation (design, implementation, construction)

For more information, visit the DNR Remediation and Redevelopment Program website.


Requirements/Limits

  • Maximum life is 27 years with the possibility of a 3-year standard extension
  • Project plan must specify either:
    • All project costs will be paid within 90 percent of the TIDs remaining life
    • Expenditures will only be made in the first half of the TID life; exception – expenditures for significant environmental pollution not identified in the certified site investigation report may continue for 22 years (five years before the maximum life)
  • May only allocate excess funds to other ER TIDs created under sec. 66.1105 or 66.1106, Wis. Stats.
  • A municipality may designate only one ER TID created under sec. 66.1105, Wis. Stats., as excluded from the 12 percent value limit. Once the excluded TID is designated, it cannot be changed.
  • When an ER TID is created under sec 66.1105, Wis. Stats., DOR sets the base value at $1
  • If the ER TID is amended to add territory, the full value of the additional parcels as of January 1 of the amendment year is added to the existing $1 base value

Due date/process


Forms
PE-605TID Creation - Legal Requirements
Base Value
Workbook
This Excel workbook contains all of the necessary forms to document the property and taxing jurisdictions affected by the TID. For best results, open the workbook, save it to your computer and then complete the forms.

Attach Documents

Select "Attach Documents" to email your TID documents




Publications/Information
TID Checklist - required forms to complete and documents to provide
TID Creation Timeline – shows relevant dates from creation year through first increment
TID Creation Timeframe – provides timeframes for fees, increment, and values
Resolution Checklist – required resolution information
TIF Public Notices – information on public notices
Guidelines for Project Plans – required project plan information
TIF Manual – TIF reference guide

Law References
66.1105(20m) – ER Tax Increment law for ER TIDs created after November 29, 2017
66.1106 – ER Tax Increment Law for ER TIDs created on or before November 29, 2017

Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750
Email additional questions to ​tif@wisconsin.gov