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

​​​​​​​​​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:

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 confir​​m 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


Forms
PE-605TID Creation – Legal Requirements
Base Value WorkbookUse this Excel workbook to list the TID property, January 1 assessment values and taxing jurisdictions affected by the TID. For best results, open the workbook, save it to your computer and then complete the forms.

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 Timeframes – provides timeframes for fees, increment, and values
TIF Public Notices – information on public notices
Resolution Checklist – required resolution information
Guidelines for Project Plans – required project plan information
TIF Manual – TIF reference guide

Law References
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
2021 Wisconsin Act 149 – expands the definition of environmental pollution effective October 1, 2022

​​Contact Us

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:tif@wisconsin.gov