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Tax Incremental Financing Manual

Tax Incremental Financing Manual (R. 11-21)Back to table of contents2 Tax Incremental Financing (TIF) ManualWisconsin Department of RevenueTable of ContentsI. General Background .. 3 A . Tax Incremental Financing (TIF) Definition .. 3 B . How TIF Works .. 4 C . Summary Statistics .. 7 D . Summary of TIF Law Changes .. 9II. Tax Incremental District (TID) Details .. 14 A . TID Creation .. 14 B . TID Amendments .. 17 C . TID Extensions .. 21 D . TID Maintenance .. 22 E . TID Termination .. 23 III. Joint Review Board (JRB) .. 25 A . JRB Purpose .. 25 B . JRB Members .. 25 C . JRB Procedures .. 25 D . JRB Document Review .. 26 E.

A. Tax Incremental Financing (TIF) Definition 1. TIF basic function TIF is a financing option that allows a municipality (town, village or city) to fund infrastructure and other improvements, through property tax revenue on newly developed property . A municipality identifies an area,

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