To create a Tax Incremental District (TID), email completed forms and required documents to the Wisconsin Department of Revenue (DOR). DOR uses this information to establish the district's base value and to verify the municipality followed state law.

For a multijurisdictional TID, provide all the required regular TID information, plus the following:

1. Document identifying the TID type when the lead municipality emails the 60-day notice to DOR
2. Copy of the Intergovernmental Cooperation Agreement with the provisions outlined in state law (sec. 66.1105(18)(b), Wis. Stats.), including the following:
   1. Description of how all the participating cities will exercise their authorized powers and meet requirements
   2. Description of how the jurisdictions will make determinations relating to TID debt, expending TID funds, and distributing tax increments allocated by DOR
   3. Document showing which city is authorized to act on behalf of all the participating cities on some or all TID related matters
   4. Binding dispute resolution procedure the cities will use to resolve (in a timely fashion) any disputes between the participating cities related to the agreement or to the district.
   5. Description of the proposed Joint Review Board (JRB) membership
   6. Description of each city's planning commission responsibilities, membership authority, and the operating procedures it will follow
   7. Description of the responsibilities of each city's clerk, treasurer, assessor, and any other officer or official to carry out the legal requirements of the TID
   8. Agreement on which city will be the lead city for completing any documents or tasks required by TIF law or DOR
   9. Agreement for participating cities stating they will provide the TID forms and supporting documents as one complete request to DOR
   10. Statement that the entire TID will terminate at one time and that the lead city will submit all necessary notices and reports to DOR
   11. Description of procedures the participating cities will follow to determine:
       • Whether the TID's life can be extended
       • How the project plan or boundaries of the TID can be amended
   12. Description of how any annexation costs incurred by a participating city will be shared among all of the participating cities
3. Required forms for each participating municipality
4. Any additional resolutions required for municipalities exceeding the 12 percent value limit

Due date/process

• If the municipal resolution is adopted by September 30, use the "Attach Documents" button below to email the required forms and supporting documents to DOR by October 31
• DOR certifies base values after January 1 of the year following creation
• TIF Fee - after your municipality notifies DOR that it created a TID, DOR posts a bill in My Tax Account