Municipal Tax Incremental Finance (TIF) (sec. 66.1105(17), Wis. Stats.) Simultaneous Creation and Subtraction

​In specific situations, a municipality may simultaneously create a new Tax Incremental District (TID) and subtract parcels from an existing TID when a municipality is over the 12% limit. The municipal resolution does not need to state the TID meets the 12% limit. However, the municipality must meet the 12% limit using the appraisal values.

The Wisconsin Department of Revenue (DOR) can assist with the limit calculation. Email DOR the required TID creation and subtraction documents, plus two appraisals from a licensed appraiser. Appraisers must be licensed by the Wisconsin Department of Safety and Professional Services as either:

Appraisals must show the taxable property's current fair market value:

  • For the parcels in the new TID, and
  • For the parcels being subtracted from the existing TID


Due date/process

Additional TIF information

For more information, review these web pages:

​​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