City/Village Tax Incremental Financing (TIF) Manual

​This Manual describes the TIF statutes, rules and processes. It is only available online - links to its six chapters/sections are listed below. Since the Wisconsin Department of Revenue (DOR) periodically updates the Manual, using this online version ensures you are viewing the most current version.

Examples of the information in the TIF Manual:

  • Purpose and impact of a Tax Incremental D​istrict (TID)
  • Process to create or amend a TID
  • Role of the municipality, Joint Review Board (JRB) and DOR

If you have questions on the Manual or TIF, contact us at

TIF Manual C​​hapters:

Chapter 1 -- General Background

1.1 What is TIF?
1.2 How does it work?
1.3 Summary Statistics
1.4 Recent Changes
1.5 TIF Glossary

Chapter 2 -- Rules & Statutes

2.1 TIF Creation
2.2 TIF Amendment
2.3 TIF Maintenance
2.4 TIF Termination

Chapter 3 -- JRB Guide

Chapter 4 -- DOR Role

4.1 Statutory Responsibilities
4.2 DOR Review
4.3 Substantial Compliance

Chapter 5 -- Effects on Taxpayers and Overlying Jurisdictions

5.1 The "but for" test
5.2 Risks to Municipalities
5.3 Intergovernmental Cooperation/Boundary Agreements
5.4 Effects on Other Taxing Jurisdictions

Chapter 6 -- Common Questions

March 12, 2018