Creating an ER TID requires a municipality to obtain a Wisconsin Department of Natural Resources (DNR) certification of the site investigation report
before adopting a municipal creation resolution. Costs incurred for a site investigation report are considered planning expenditures and may be reimbursed using increment received.
Provide DNR the following to obtain certification:
- 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
Financial Resources for Cleaning Up & Redeveloping Contaminated Properties website, click "ER TIDs and tax credits" tab in the middle of the page.
The municipality must email the completed forms and required documents to Wisconsin Department of Revenue (DOR), including the DNR certification and site investigation report. DOR uses this information to confirm the parcels in the TID and verify the municipality followed state law.
ER TIDs created by a municipal resolution:
- Maximum life is 27 years with a possible 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
- When 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
- Municipal resolution must be adopted by September 30 of the creation year
- All TID documents due to DOR by
October 31 of the creation year
TIF fee – after a municipality notifies DOR it created a TID, DOR posts a bill in
My Tax Account
- DOR certifies base values after January 1 of the year following creation
PE-605||TID 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.|
66.1105(20m) – Tax Increment law for ER TIDs created
after November 29, 2017|
66.1106 – Tax Increment law for ER TIDs created
on or before November 29, 2017|
FOR QUESTIONS OR COMMENTS CONTACT:
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 firstname.lastname@example.org