CDFA & ICSC Tax Increment Financing Video Series: Tax Increment Financing in the Community

Tax Increment Financing (TIF) benefits municipalities by providing up-front financing for developments that would not otherwise occur without receiving this form of assistance. The standard is called the “but for” test. The third video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) outlines the use of this tool from the community perspective and highlights the “but for” test. This video explains the importance of educating all stakeholders about the structure of TIF for the life of the project.

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