Tax Incremental Financing (TIF) Value Limitation Report

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​​Report Information​
Use this report to determine whether a municipality can create a TID or add parcels to an existing TID. Under state law (sec. 66.1105(4)(gm)4.c., or 60.85(3)(h)5.d., Wis. Stats.), a municipality cannot create a TID or add parcels to an existing TID when the total value of its TIDs exceeds a specific percentage.

Report includes

  • Current value of each TID and municipal total
  • Current increment value of each TID and municipal total
  • Total current municipal equalized value
  • Value limit percentage

Report column definitions

  • Municipality – city, village or town with active TIDs​​
  • TID Co-muni Code – county municipal code where TID is located
  • TID No. – number assigned to a TID by the municipality
  • Base Year – TID creation year
  • TID Current Value – Equalized value total of all property within the TID for the current year
  • TID Value Increment – calculated by subtracting the TID base value from the TID current value
    • Property taxes collected on the value increment are used to pay eligible TID project costs
    • Negative increment is considered zero, generating no revenue for the TID
  • Total Municipal Equalized Value – DOR's determination of the full value of the taxable property in the municipality
  • 5% Test
    • For TIDs created under sec. 60.85, Wis. Stats.
    • District's equalized value plus the value increment of all existing districts in the town cannot exceed 5% of the town's total equalized value
  • 7% Test
    • For TIDs created under sec. 60.85, Wis. Stats.
    • District's equalized value plus current equalized value of all existing districts in the town cannot exceed 7% of the town's total equalized value
  • 12% Test
    • For TIDs created under sec. 66.1105, Wis. Stats.
    • District's equalized value plus the value increment of all existing districts in the municipality cannot exceed 12% of the municipality's total equalized v​alue

​​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