Creating an ER Tax Incremental District (TID) requires a municipality to obtain 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 TID 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 web page, click the "ER TIDs and tax credits" tab in the middle of the page.

The municipality must email the required documents to tif@wisconsin.gov, including the DNR certification and site investigation report. The Wisconsin Department of Revenue (DOR) uses this information to confirm the parcels in the TID and verify the municipality followed state law.

Requirements/Limits — ER TIDs created after November 29, 2017

• 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% 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% 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
  

Due dates/process

1. Follow the TID Checklist
2. Adopt the municipal resolution by September 30 of the creation year
3. Notify tif@wisconsin.gov within 60 days after adopting the creation resolution
   
4. Email required documents to tif@wisconsin.gov by October 31 of the creation year:
   • Project plan
   • Form PE-605 with supporting documents
   • TID boundary map and legal description
   • Base Value Workbook
   • DNR certification and site investigation report
5. Pay the one-time DOR fee in My Tax Account by October 31 of the creation year
6. DOR emails a certification letter before March of the year after the creation year
7. Code the TID number to the tax/assessment roll property after receiving the certification letter