Sec. 66.1105, Wis. Stats.

1. Can the municipality create a Tax Incremental District (TID) that includes annexed parcels before approving the annexation?


2. What additional documents does a municipality have to provide to the Wisconsin Department of Revenue if a TID creation or territory addition amendment includes annexed parcels?


3. Which parcel numbers should be shown (town or city/village) on the TID map? The town parcel numbers or the city/village parcel numbers?


4. If annexed property is included in a TID and a court later reverses the annexation, how is the TID affected?


5. If a town is annexed by a city before a TID created by the town under a cooperative agreement reaches its maximum life, can the city continue to collect the increments to pay for the town projects?


6. Where can I find annexation ordinances for a specific municipality?

1. Can the municipality create a Tax Incremental District (TID) that includes annexed parcels before approving the annexation?

   No. The municipality annexing the property must approve the annexation ordinance before the municipality can adopt the TID creation resolution.



2. What additional documents does a municipality have to provide to the Wisconsin Department of Revenue if a TID creation or territory amendment includes annexed parcels?

   When parcels annexed after January 1 of the TID creation or amendment year are included in the TID, the municipality must provide:

   • Separate set of base value forms for the annexed parcels
   • Town clerk and assessor must provide the necessary information
   • List the town parcel numbers – include the new (city or village) parcel numbers, if available
   • Copies of the annexation documents including the municipal resolution approving the annexation


3. Which parcel numbers should be shown (town or city/village) on the TID map? The town parcel numbers or the city/village parcel numbers?

   When a TID includes parcels annexed after January 1 of the creation or amendment year, show the town parcel numbers. The parcel numbers on the map must match the value forms and the assessment roll.



4. If annexed property is included in a TID and a court later reverses the annexation, how is the TID affected?

   If a court order reverses the annexation, the municipality must complete a territory amendment to remove any annexed property from the TID.



5. If a town is annexed by a city before a TID created by the town under a cooperative agreement reaches its maximum life, can the city continue to collect the increments to pay for the town projects?

   Yes. Under state law (sec. 66.1105(16)(c), Wis. Stats.), when a town TID created under a cooperative agreement with a city (or village) is annexed by that city (or village), the city (or village) administers the TID as if it were created by that city (or village).



6. Where can I find annexation ordinances for a specific municipality?

   The Wisconsin Department of Administration (DOA) approves and publishes annexation ordinances statewide. To view the list, visit the DOA Municipal Data System-Ordinances.