​​​​Secs. 60.23(32), 60.85, 66.1105, and 66.1106, Wis. Stats.

For more information, review the TIF public notices web page.

1. How many days before the public hearing does a municipality need to publish a Class 1 notice? A Class 2 notice?


2. What must be included in a public no​tice?


3. Does the public hearing notice need to include a description of the proposed Tax Incremental District's (TID) outer boundary?


4. Does the public hearing notice need to include a list of the TID projects and costs?


5. If a TID amendment does not change the TID costs, what should the municipality put in the public hearing notice?


6. When a proposed TID overlaps an existing TID, does the public hearing notice need to include this information?


7. How and when must a municipality notify owners of blighted or rehabilitation/conservation property of the public hearing?


8. Is notification still required if the municipality owns the property identified as blighted or rehabilitation/conservation?


9. When a proposed TID is being created, do the adjoining parcel owners receive notification?


10. Which taxing jurisdictions does a municipality need to notify of the public hearing?


11. How does the municipality notify the overlying taxing jurisdictions of the public hearing?​


12. How does a municipality know what districts exist for the parcels in the TID?


13. Does the municipality need to notify a special district that does not levy taxes?


14. When does a municipality need to publish the Joint Review Board's (JRB) Class 1 notice?


15. Can a municipality amend a TID plan without holding a public hearing?


16. If a municipality is amending a TID, is there a 14-day waiting period between the public hearing and the local legislative body approval?


17. If a municipality previously held a public hearing and JRB organizational meeting, but afterwards put a hold on creating a TID until a few years later, does the municipality need to hold another public hearing and JRB organizational meeting?


18. Are the boundary TID type and plan described in the public hearing notice final?


19. For a TID amendment, are the costs described in the public hearing notice final?


20. Does posting the public hearing or JRB notice at city hall meet TID requirements for notifying the public?


21. What documents must a municipality provide DOR to demonstrate the notices were published correctly?

1. How many days before the public hearing does a municipality need to publish a Class 1 notice? A Class 2 notice?

   When creating a TID — the municipality must publish a Class 2 notice in the newspaper for the public hearing. The Class 2 notice must be published once each week for two consecutive weeks with the last notice published at least seven days before the public hearing.

   When amending a TID — the municipality must publish a Class 1 notice in the newspaper at least seven days before the public hearing



2. What must be included in a public notice?

   The meeting notice must inform the public of the time, date, place, and subject matter of the meeting. A TID amendment notice must also include the purpose and cost of the amendment.

   For assistance, see the sample notices on the TIF Public Notices web page.



3. Does the public hearing notice need to include a description of the proposed Tax Incremental District's (TID) outer boundary?

   No. Under state law, the hearing notices do not have to include a legal description or parcel numbers; however, it may be helpful to include a small map or street locations to describe the area in the TID.



4. Does the public hearing notice need to include a list of the TID projects and costs?

   For a TID creation, the notice should include a description of the planned projects but does not need to include individual costs.

   For any TID amendment, the notice must include both the purpose and the total cost of the amendment (sec. 66.1105(4)(h)1., Wis. Stats). ​Include in the cost, any additional eligible project costs such as capital development, financing, professional services, or allocations to another TID.



5. If a TID amendment does not change the TID costs, what should the municipality put in the public hearing notice?

   If a TID amendment does not change the costs, say this in the public hearing notice.



6. When a proposed TID overlaps an existing TID, does the public hearing notice need to include this information?

   No, the public hearing notice does not need to state that the proposed TID overlaps an existing TID, however the municipality may choose to include this information.



7. How and when must a municipality notify owners of blighted or rehabilitation/conservation property of the public hearing?

   Under state law (sec. 66.1105(4)(c), Wis. Stats.), when creating a TID, a municipality must notify owners of property in the proposed TID that is identified as blighted or in need of rehabilitation/conservation work, at least 15 days before the public hearing.

   When adding parcels to an existing TID, a municipality must notify the owners of additional property identified as blighted or in need of rehabilitation/conservation work, at least 15 days before the public hearing.

   The law does not specify how to provide the notification; however, sending by mail is the usual method.



8. Is notification still required if the municipality owns the property identified as blighted or rehabilitation/conservation?

   Yes. State law requires notification to all owners. The municipality should document the notice by creating a letter in the same format it notifies other owners. This letter does not need to be mailed; however, it must be retained in the municipal TID files.



9. When a proposed TID is being created, do the adjoining parcel owners receive notification?

   State law does not require the municipality to send letters notifying property owners outside a proposed TID boundary. However, the municipality must publish notices for the public hearing and Joint Review Board (JRB) meetings in a local newspaper.

   After the TID is created, any property development within the TID follows the approved project plan. If the plan requires changes to zoning, ordinances, or the city's master plan, then the municipality's procedures for making these changes apply.



10. Which taxing jurisdictions does a municipality need to notify of the public hearing?

    The municipality must provide the public hearing notice to all overlying taxing jurisdictions with the power to levy taxes within the proposed TID, even if the taxing jurisdiction does not have a representative on the JRB.

    A special taxing district or a school district/county without the majority value in the TID does not have a representative on the JRB. However, the municipality must still provide those jurisdictions the public hearing notice before it is published.



11. How does the municipality notify the overlying taxing jurisdictions of the public hearing?

    Before January 1, 2025 - under sec. 66.1105(4)(e), Wis. Stats., the municipality must send, by first class mail, the public hearing notice for a TID creation or amendment to the chief executive officer or administrator of all taxing jurisdictions with the power to levy taxes on property in the proposed TID.

    Starting January 1, 2025 - state law does not define the distribution method for municipal TIDs. For town TIDs created under sec. 60.85 Wis. Stats., the town must send, by first class mail, the public hearing notice for a TID creation or amendment to the chief executive officer or administrator of all taxing jurisdictions with the power to levy taxes on property in the proposed TID.

    The municipality must provide the overlying taxing jurisdictions the public hearing notice before the notice is published and submit documentation to DOR showing this requirement was met.



12. How does a municipality know what districts exist for the parcels in the TID?

    The municipality should contact its assessor for this information. Review Taxation Districts with Underlying Taxing Jurisdictions for information on all existing taxation districts within each municipality.



13. Does the municipality need to notify a special district that does not levy taxes?

    The municipality must notify any special district with the power to levy taxes, even if the district chooses not to levy taxes.



14. When does a municipality need to publish the Joint Review Board's (JRB) Class 1 notice?

    A municipality must publish a Class 1 notice in a local newspaper at least five days before all JRB meetings. (sec. 66.1105(4m)(e), Wis. Stats.). This includes JRB meetings to discuss TID creations, amendments, extensions, and the TID annual report review meeting.



15. Can a municipality amend a TID plan without holding a public hearing?

    No. State law (sec. 66.1105(4)(h)1., Wis. Stats.), describes the amendment process and requires a public hearing.



16. If a municipality is amending a TID, is there a 14-day waiting period between the public hearing and the local legislative body approval?

    No. The 14-day waiting period is only required when creating a TID; it does not apply to amending a TID. When amending a TID, the municipality can hold the public hearing and adopt a resolution approving the amendment on the same day.



17. If a municipality previously held a public hearing and JRB organizational meeting, but afterwards put a hold on creating a TID until a few years later, does the municipality need to hold another public hearing and JRB organizational meeting?

    Under state law, there is no time limit between the public hearing/JRB's organizational meeting and adoption of the creation resolution. There is only the 14-day waiting period before adopting a resolution.

    While not required, it may be best for the municipality to start the process over. This promotes transparency and allows for updates to the project plan. The previous project plan, expenses and goals may no longer apply.



18. Are the boundary TID type and plan described in the public hearing notice final?

    No. The public hearing may result in possible changes to the boundary, TID type or project plan. The municipal resolution determines the TID's final details.



19. For a TID amendment, are the costs described in the public hearing notice final?

    No. The municipality may make changes to the plan, including costs, after the public hearing. The municipality adopts a resolution to approve the final project plan.



20. Does posting the public hearing or JRB notice at city hall meet TID requirements for notifying the public?

    No. State law requires publishing the notice in a local newspaper.



21. What documents must a municipality provide DOR to demonstrate the notices were published correctly?

    The municipality must provide a signed affidavit from the newspaper that confirms the publication dates and includes a copy of the actual notice. Sales receipts are not acceptable documentation of the publication dates.