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Wisconsin Tax Increment Law (TIF) — Wis. Stat. § 66.1105 (WI)

Tracked preemption from the Wisconsin overlay bundle.

Overview

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Effective
1975-12-04
Sunset
—
Authority
state
Scope
state:WI
Other Wisconsin preemptions
Wisconsin Livestock Facility Siting — Wis. Stat. § 93.90 + ATCP 51 (CAFO preemption)Wisconsin Nonmetallic Mining (Frac Sand) Reclamation — Wis. Stat. Ch. 295 + NR 135Lower Wisconsin State Riverway — Wis. Stat. § 30.40 et seq.Wisconsin Local Historic Preservation — Wis. Stat. § 44.44 (Certified Ordinance)Fort McCoy / Volk Field AICUZ + Military Influence Area — federal/local coordinationWisconsin Brownfield Response / Spill Law — Wis. Stat. § 292.11 + DNR RR ProgramWisconsin Farmland Preservation — Wis. Stat. Ch. 91Lower St. Croix National Scenic Riverway — Wis. Stat. § 30.27

Trigger predicate

When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.

parcel.in_tax_incremental_district == True

Preempted fields

2 fields on the base district schema are rewritten when the trigger fires.

FieldOpValueNote
review_typeaddTID_project_plan_and_joint_review_board_approvalTIDs are created by city/village ordinance (and by town under §60.85 for industrial/agricultural districts) following Joint Review Board approval. Project plan governs eligible expenditures; tax increment captures all overlying taxing jurisdictions' levies on the value increment above the base.
district_typesrequireblighted_area_OR_rehabilitation_conservation_OR_industrial_OR_mixed_use§66.1105(2)(ae)–(cm) — TID must be designated as Blighted Area, Rehabilitation/Conservation, Industrial, or Mixed-Use; each carries distinct findings requirements and term caps (20–27 years depending on type).

Citation

Authority source
Wis. Stat. § 66.1105 (Tax Increment Law); 1975 Wis. Act 105 (original enactment — Wisconsin was the first US state to authorize TIF)
https://docs.legis.wisconsin.gov/document/statutes/66.1105

Research notes

Wisconsin invented TIF in 1975 (1975 Wis. Act 105) — the canonical US TIF statute that all other state TIF programs were modeled on. Fiscal overlay only; does NOT alter underlying zoning entitlements. Captured as a city-record flag indicating active TIDs that materially influence development economics. As of 2025 there are 1,400+ active TIDs statewide; concentrations in Milwaukee, Madison, Green Bay, Kenosha, Racine, Eau Claire, Wausau.