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

Requirements/limits

  • Both appraisals must show that the subtracted property value equals or exceeds the new TID's value to ensure the 12% limit is met when the TID is created
    • If the new TID overlaps an existing TID, appraisals are not required for the overlapping parcels
  • New TID and the existing TID subtracting parcels must be in the same municipality
  • Only one TID in a municipality can be created under state law (sec. 66.1105(17), Wis. Stats.)

Due date/process

  1. Follow the TID Checklist
  2. Adopt the municipal resolutions by September 30 of the creation/amendment year
  3. Notify tif@wisconsin.gov within 60 days after adopting the resolutions
  4. Email required documents for the creation and subtraction to tif@wisconsin.gov by October 31 of the creation year:
  5. Pay the one-​time DOR creation and subtraction fees in My Tax Account by October 31 of the creation/amendment year
  6. DOR emails certification letters before March​​ of the year after the creation/amendment year
  7. Code the new TID number to the tax/assessment roll property after receiving the certification letter. Remove the TID number from the subtracted property on the tax/assessment roll after receiving the recertification letter.

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
​Email: ​tif@wisconsin.gov

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