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

  • If the municipal resolution is adopted by September 30, all the TID documents are due to DOR by October 31
  • DOR certifies base values after January 1 of the year following creation
  • Tax Incremental Financing Remittance Fee - after notifying DOR that your municipality created a TID, a bill is posted in My Tax Account

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

To send your completed forms and supporting documents by email, click "Attach Documents."




Publications/Information
TID Checklist - lists the forms you need to complete and required documents to provide
TID Creation Timeframes – table provides timeframes for fees, increment, and values
Tax Incremental Finance (TIF) Public Notices
TID Creation Resolution Checklist – identifies information that must be in the resolution
Joint Review Board Information – guidelines for the representatives
Guidelines for Project Plans – lists required information to include in a project plan
Tax Incremental Finance Manual

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

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