Multijurisdictional Tax Incremental Finance (TIF) Creation

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
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

Select "Attach Documents" to email your TID documents





Publications/Information
TID Checklist - required forms to complete and documents to provide
TID Creation Timeframe – provides timeframes for fees, increment, and values
TID Creation Timeline – shows relevant dates from creation year through first increment
Resolution Checklist – required resolution information
Guidelines for Project Plans – required project plan information
TIF Public Notices – information on public notices
TIF Manual – TIF reference guide

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

​​ ​