City/Village Tax Incremental Finance (TIF) Manual

The Manual describes the TIF statutes, rules, and processes. Examples of the information that is provided in the TIF Manual includes the following:

The Manual is only available online and contains six chapters. Listed below are links to the sections of each chapter. DOR periodically updates the Manual and use of the online version will ensure that you have a current version. Any questions regarding the Manual or TIF should be sent to tif@revenue.wi.gov.

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

3.1 Membership
3.2 Responsibilities
3.3 Miscellaneous

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

General
What to Consider before Creating a TID
Creation
Project Expenditures
Municipal-Owned Property
Parcels, Overlaps and Annexations
Municipal Expenditures and Debt
Value Limit Test
Project Plan
Public Notices
Joint Review Board (JRB)
Developer's Agreement
Tax Increments - How are they Paid?
Amendments - Territory and Allocation
Accounting Reports, Audits and Terminations

Last updated September 24, 2013