TIF Topics

The Office of the State Auditor prepares TIF articles to provide an educational resource to local government officials and the public. These articles are not legal advice, should not be relied upon in lieu of legal advice, and may be subject to revision. Please note that article content reflects information current as of the last published date and may have been affected by subsequent legislative or other developments.

Listing of TIF Topics

Listing of TIF Topics
Title Category
TIF Pooled Debt Form Reporting Topics
Regularly Review Terms of TIF Obligations General Topics
Review TIF Districts for Decertification Requirements General Topics
Excess Increment Deadline Reminder General Topics
2025 TIF Legislation Legislative Summaries
Documenting Pay-As-You-Go Expenditures General Topics
When Does an Authority Need to File Annual TIF Reports? Reporting Topics
When Does Reporting Begin and End for a TIF District? Tax Increment Financing
Correction of TIF Errors County Administration Topics
Decertified TIF District Form Reminder Reporting Topics
County Administrative Expenses County Administration Topics
Timely Payment of TIF Enforcement Deduction County Administration Topics
TIF Credit Payments General Topics
2024 TIF Legislation Legislative Summaries
Reporting "Non-TIF" Bonds Reporting Topics
Submit TIF Plans Within 60 Days Reporting Topics
Certification of TIF District County Administration Topics
2023 TIF Legislation Legislative Summaries
2022 TIF Legislation Legislative Summaries
District Certifications Require Whole Parcels General Topics
County Road Improvement Costs County Administration Topics
TIF Plans, Forms, & First Receipt of Increment General Topics
Timely TIF Plan Filing Avoids Problems Reporting Topics
Amending a TIF Plan for Project Cost Increases General Topics
"Excess TIF" Is Not Tax Increment General Topics
Small City Exception General Topics
Rental Property Income Requirements General Topics
TIF Plan Modifications for Removing Parcels General Topics
Certification Request Dates and Certification Dates General Topics
Segregation of TIF Funds General Topics
PAYG Notes and Interfund Loans are TIF Bonds General Topics
2021 TIF Legislation Legislative Summaries
2019 TIF Legislation Legislative Summaries
2020 TIF Legislation Legislative Summaries
Is There an Online Database or List of All TIF Districts? Tax Increment Financing
Can the Public Give Input on a TIF District? Tax Increment Financing
Distribution of Delinquent Taxes After Decertification County Administration Topics
Administrative Expenses Must Be Documented Training
Retention of TIF Records General Topics
TIF Codes for County Auditors County Administration Topics
Making Corrections on TIF Reports Reporting Topics
Reporting Out-District Expenditures Reporting Topics
TIF Plan Filing Requirements Reporting Topics
2018 TIF Legislation Legislative Summaries
2017 TIF Legislation Legislative Summaries
GASB 77 and Tax Increment Financing General Topics