Multijurisdictional Tax Incremental Finance (TIF) Creation

To create a Tax Incremental District (TID), submit the completed forms and required information to the Wisconsin Department of Revenue (DOR). We use this information to establish the district's base value and to verify the municipality followed proper legal procedures.

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

  1. Document identifying the TID type when the lead municipality submits 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.), which includes 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 of 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 submit the TID application as one complete application 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. Document identifying the JRB membership - showing what jurisdiction each member represents and how he or she voted
  5. Any additional resolutions required for overlapping boundaries

Due date/process

  • If the municipal resolution is adopted by September 30, the forms 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, we will send you a bill through "My Tax Account"
Application 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.
To send your completed forms by email, click the Attach Documents button. Attach Documents

Publications/Information
TID Application Checklist - lists the forms you need to complete
TID Creation Resolution Checklist - identifies information that must be in the resolutions
Tax Incremental Finance (TIF) Public Hearing Notices
Joint Review Board Information
Common Language Guidelines for Project Plans
66.1105(18) Tax Increment Law (Multijurisdictional statute)
Tax Incremental Finance Manual​​

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

​​ ​