Pooled Debt Form

The Pooled Debt Form is used to gather annual data about pooled debts of TIF Districts in the state of Minnesota. For purposes of this form, a “pooled bond” or “pooled debt” means any TIF bond or other financial obligation (excluding non-TIF bonds) to which tax increment from two or more TIF districts have been pledged to pay, or are used to pay, debt service payments.

REPORTING REQUIREMENTS / DUE DATE

A development authority must file a TIF Pooled Debt Form for each outstanding pooled debt. The last report for each pooled debt will be the year in which that debt is paid and no longer outstanding. The Pooled Debt Form must be submitted to the OSA by August 1st each year.

DOWNLOADING THE FORM

TIF Annual Reporting Forms must be downloaded through the State Auditor's Form Entry System (SAFES) and completed offline. Within SAFES, the Annual Reporting Form can be found by going to Forms, selecting the appropriate reporting year, and looking under the TIF tab.

INSTRUCTIONS

Complete instructions for downloading, completing, and submitting the form are available here: TIF Pooled Debt Form Instructions

You may also view a sample of the form.

OTHER RESOURCES

View our Training Opportunities page for video instructions on completing the form.

If you have any questions e-mail TIF@osa.state.mn.us.