​​​​​Under state law (sec. 60.85, Wis. Stats.), towns have limited authority when creating a Tax Incremental District (TID). Towns may amend the district in two ways - by amending the project plan or by adding territory.

Project Plan Amendment

Under a Project Plan Amendment, a municipality may add project costs not included in the original plan. This does not affect the TID's base value or maximum life.

Due date/process

1. Follow the TID Checklist​
   
2. Adopt the municipal resolution anytime during the year
3. Notify tif@wisconsin.gov within ​ 60 days after adopting the amendment resolution
4. Email required documents to tif@wisconsin.gov by December 31 of the amendment year:
• Project plan
• Form PE-605A with supporting documents
5. DOR emails an approval letter after review​ing the required documents

Territory Amendment

A town may add territory only once during the TID's first five years (sec. 60.85(3)(j)2., Wis. Stats.). This extends the expenditure period two years for the amendment costs. There is no impact to the TID's maximum life.

Due dates/process

1. Follow the TID Checklist
2. Adopt the municipal resolution by September 30 of the amendment year
3. Notify tif@wisconsin.gov within 60 days after adopting the amendment resolution
4. Email required documents to tif@wisconsin.gov by December 31 of the amendment year:
• Project plan
• Form PE-605T with supporting documents
• TID boundary map and legal description
• Base Value Workbook – list the additional property only
5. Pay the one-time DOR fee in My Tax Account by October 31 of the amendment year
6. DOR emails a recertification letter before March​ of the year after the amendment year
7. Code the TID number to the additional tax/assessment roll property after receiving the recertification letter
   • DOR adds the additional property value to the existing base value