Tax Incremental Finance (TIF)

Public Notices

  1. Do the two insertions of a class 2 notice have to be a week apart?
  2. Does the hearing notice have to have a description of the outer boundary of the proposed Tax Incremental District (TID)?
  3. How and when must owners of blighted or rehabilitation/conservation property be notified of the public hearing?
  4. When is the Joint Review Board's (JRB) class 1 notice required to be posted?
  5. Can a TID plan be amended without a public hearing?
  6. When amending only the project plan, is there a 14-day waiting period between the public hearing and the local governing body approval?
  7. If a municipality had previously held a public hearing and JRB organizational meeting, but subsequently put a hold on creating a TID until a few years later, do they need to hold another public hearing?

  1. Do the two insertions of a class 2 notice have to be a week apart?

    No, they have to be in consecutive weeks with the second insertion least a week before the public hearing. See Publication PE-207, A Guide to Wisconsin's Tax Increment Law, which has detailed information on required class 2 notices in accordance with Chapter 985, Wis. Stats.

  2. Does the hearing notice have to have a description of the outer boundary of the proposed Tax Incremental District (TID)?

    State statutes do not require a legal description or parcel numbers to be included in the class 2 notice. It may be more meaningful to include a small map or ‘laymen's' language to describe the area in the TID.

  3. How and when must owners of blighted or rehabilitation/conservation property be notified of the public hearing?

    Sec. 66.1105(4)(c), Wis. Stats., requires that owners of property identified as blighted or in need of rehabilitation or conservation work be notified at least 15 days prior to the date of the public hearing.

  4. When is the Joint Review Board's (JRB) class 1 notice required to be posted?

    Notice of all meetings held by a JRB shall be published as a class 1 notice at least 5 days before the meeting.

  5. Can a TID plan be amended without a public hearing?

    No, amendments require the same legal process as creating the original TID.

  6. When amending only the project plan, is there a 14-day waiting period between the public hearing and the local governing body approval?

    No, the 14-day wait is only required when creating a district or amending the territory (adding or subtracting parcels) of a district.

  7. If a municipality had previously held a public hearing and Joint Review Board (JRB) organizational meeting, but subsequently put a hold on creating a TID until a few years later, do they need to hold another public hearing?

    Statutorily there is no maximum amount of time between the public hearing/ organizational meeting of the JRB and adoption of the creation resolution. There is only the minimum of 14 days before adopting a resolution. While not required, it is recommended that the municipality would start the process over. Prior project plans, expenses and goals may no longer apply.

FOR MORE INFORMATION PLEASE CONTACT:

Wisconsin Department of Revenue
Attn: Office of Technical and Assessment Services
PO Box 8971, MS 6-97
Madison, WI 53708-8971
Phone (608) 266-5708
Fax (608) 264-6897
Email additional questions to tif@revenue.wi.gov

Page last updated March 22, 2013