The Tax Increment Worksheet (PC-202) calculates property tax amounts for the Tax Incremental Districts (TIDs) within a municipality. The TIW uses the overlying taxing jurisdiction's apportioned tax levies and the value increment within each taxing jurisdiction to determine their share of the tax increment. The total tax increment is distributed to the municipality's TIDs.

Any town, village or city with one or more TIDs with a positive total value increment must complete the TIW each year. You must file this worksheet before you can file the Statement of Taxes (SOT).

Note: If your TID has a negative total value increment, you are not required to submit a TIW; however, you must still file an SOT.

You must electronically file the TIW. This form is located in My DOR Government Account. For more information, review our Online Filing Help – Using My DOR Government Account.

Each required municipality must e-file the TIW with the Wisconsin Department of Revenue (DOR) by the third Monday in December. Note: You must file the TIW before you complete the mill rate worksheet.

Most values on the TIW are auto-filled. The only value you need to report is the municipality's local levy, which is the sum of these lines from the Statement of Taxes (SOT):

• Other special purpose district taxes ( Line C1)
• Other state special charges (Line C4)
• County special charges (Line C5)
• All other town, village or city taxes (Line C6)

Note:

• Do not include any tax increment in your municipality's local levy
• Special purpose districts are not authorized taxing jurisdictions; in result, you must include their levies in your municipality's local levy on the TIW

You must contact the taxing jurisdiction directly. Taxing jurisdictions (except schools) report their apportioned levies to DOR. School districts provide their apportioned levies to the Wisconsin Department of Public Instruction (DPI), which is shared with DOR.

Use Column E (Levy Amount) to calculate mill rates for property tax bills. This will ensure the total apportioned tax levies and the tax increment are collected. Column A (Apportioned Levy) amounts will be shown on your municipality's SOT. Column F's (Tax Increment) amount will appear on the SOT, Section C, Line 2.

Yes. You can electronically amend Form PC-202, located on our website:
https://www.revenue.wi.gov/Pages/OnlineServices/slfiling.aspx
After you amend the TIW, you must also amend the SOT.

Always use TIW, Column E levies for your mill rate calculations. If you use the apportioned levies (Column A), you will not collect the tax increment for your TIF districts and may need to reissue propertytax bills.