This report looks at the use of tax increment finance in the state of Minnesota through 2008. It includes a look at trends in the use of this financing tool over the last 10 plus years.

National Public Finance Guarantee has produced this analysis of the Redevelopment and Tax Allocation Bond (TAB) sector in the State of California. The study begins with a brief background on California redevelopment, followed by an in-depth look at...

This resource, published by the Oklahoma Department of Commerce, gives a county by county breakdown of all the TIF districts in Oklahoma as of August 2009.

The Brookings Institute has published this report that looks at the use of tax increment finance to help fund streetcar construction in Washington, D.C.

The Advanced Tax Increment Finance Reference Guide is the latest offering of CDFA’s nationally acclaimed Development Finance Training Institute in partnership with the Council’s Tax Increment Finance Coalition. The Advanced TIF Guide builds upon...

The Ohio Department of Development web site features this searchable, interactive map that allows for easy access to information regarding tax increment finance projects. Projects may be searched by county, school district and company.

This study by the East-West Gateway Council of Governments examines the ways different incentives have been used in the St.Louis region and their effectiveness. The study found that over $2.5 billion in incentives have been given to private...

The CDFA 2008 TIF State-By-State Report is a detailed review of the current state statutes and related regulations governing the use of tax increment and similar special district financing tools throughout the country. This information has been...

TIF is often the most effective incentive in closing project financing gaps for brownfield projects, however isn't often used to finance brownfield projects because of the need for up-front financing and the bond market looking for projects that are...

Evans Paull with the Northeast-Midwest Institute as part of a project with Smart Growth America looks at the use and challenges of tax increment finance to promote the redevelopment of brownfields sites. The report looks at how states can modify...

Paul Koch, Allen Ford and Raquel Alexander look at the use of the Internal Rate of Return (IRR) analysis and the role it plays in determining whether a subsidy such as TIF should be provided as an enticement for a project.

The John Locke Foundation released this report that focuses on best uses of Tax Increment Finance. The report takes aim at making improvements to North Carolina's use of TIF after its initial project, the Randy Parton Theatre. The report suggests...

The Missouri Department of Economic Development released its 2007 Annual Report examining the 291 TIF projects that reported information to the state.

The MN Journal dedicated a large section of its January 2008 edition to addressing the popular use of TIF. The article looks at how Job Opportunity Building Zones (JOBZ) and property tax abatements are becoming more popular. The report also...

The Council of Development Finance Agencies (CDFA), Stifel Nicolaus & Company, Inc., and the International Council of Shopping Centers (ICSC) have collaborated with teams of Tax Increment Finance (TIF) experts from across the country to develop the...

The city of Arlington, TX released its 2007 Annual Report which provides a background of the city, TIF and its program. The report also provides details about each of the city's tax increment reinvestment zone areas.

Michael P. Kelsay with the Department of Economics at the University of Missouri-Kansas City authored this report for the Kansas City Chapter of Reclaim Democracy. The report looks at the Missouri TIF statute and how it is being applied in Kansas...

The State of Nebraska Department of Property Assessment & Taxation released its year-end 2007 report that explains the state's TIF statute. The report also provides details on all communities and their projects currently using TIF for...

Bleakly Advisory Group compiled this report for the Livable Communities Coalition. The study to examines the financial performance of existing Tax Allocation Districts (TADs) in Georgia to provide analysis and framework for local officials now...

LISC Milwaukee commissioned CDFA to produce a White Paper that summarize the status of TIF in Milwaukee and make recommendations for achieving greater results in the future.

Eric T. Nakajima of Bay Area Economic and Robb Smith, a Ph.D. Candidate at the University of California, Berkeley, wrote this paper as a means to better inform policymakers, public officials and developers about TIF. The paper walks through basic...

In July 2007, the Public Interest Institute at Iowa Wesleyan College, released this brief report about TIF in Iowa and its consequences. The paper looks at how TIF in Iowa has drifted beyond its original intention and identifies potential reforms.

The city of Kansas City has audited its Tax Increment Finance program to assess program performance and provide information for improvement.

The Department of Economics at Iowa State University provides insight into the increasingly popular use of TIF in Iowa. The report makes several up-front observations about the use of TIF within the state and its effect on local governments. The...

This report looks at TIF use in Cook County and the city of Chicago. Over the years, many communities promote TIF as a tool required to compete, while others see TIF as a misuse of public dollars. This report looks at both sides of the issue and...

In 2006, the Portland City Council evaluated using a percentage of revenues generated from all Urban Renewal District to be used for an affordable housing set aside fund to ensure those earning less than 80 percent of the Median Family income had...

Jan K. Brueckner of the Lincoln Institute of Land Policy to offers an analysis of tax increment financing and review of the theoretical literature on this important fiscal instrument. The analysis exploits the theoretical connection between property...

Julie Goshorn wrote this article for the Washington University Law Review to address TIF laws in Missouri in response to some controversial projects financed using this tool.

Rachel Weber and Laura Goodeeris of the Lincoln Institute of Land Policy wrote this paper to provide an overview of the mechanics and workings of Tax Increment Financing in a typical context. The paper pays particular attention to the planning...

The University of North Carolina at Chapel Hill's Institute of Government produced this Local Finance Bulletin. The authors address the purpose of TIF, various policy implications underlying its use and describe how it became available in North...

The city of Kansas City, Missouri issued this annual report to highlight and describe in detail the activities that occurred in 2006 within the TIF districts.

Thomas Luce, a researcher for Ameregis, Inc., produced this study for the Brookings Institution. The report looks at TIF's application in the metropolitan areas of Missouri. The report makes suggestions to the Missouri TIF statute to preventing...

The Center for Real Estate at UNC Charlotte and the UNC Charlotte Urban Institute produced this report to respond to the November 2004 passage of TIF enabling legislation within North Carolina. The report is an attempt to better understand how TIF...

Allan Ingraham, Hal Singer and Thomas Thibodeau look at TIF and how it has been applied in Dallas, Texas. They perform a regression analysis of retail spending across Norther Texas cities to estimate the extent to which the growth in retail sales...

S.B. Friedman & Co. wrote this report for the Redevelopment Authority of the City of Milwaukee to evaluated some of its mixed-use redevelopment projects, many of which receive assistance in the form of tax increment finance.

The Tennessee Advisory Commission on Intergovernmental Relations (TACIR)'s Staff Research Brief looks at TIF. The piece looks at TIF, its use in Tennessee and ways to improve the TIF tool.

This article looks at the New Jersey Revenue Allocation Districts (RAD) program and provides a description of the tool and the process for using it, as well as examples of RAD projects.

This resource gives readers a understanding of how special district financing works in Highlands County, Florida. The handbook defines special districts, how to create new districts, work in already created districts, special assessment district...

Presentation by CDFA Executive Director, Toby Rittner, highlighting the public policy discussion as it relates to using Tax Increment Finance (TIF) to encourage and support smart growth efforts. When used as a public policy tool, TIF can drive...

Some states offer different ways to pay for TIF programs—one, Payment-in-lieu-of-taxes (PILOTs) and the other, Economic Activity Tax (EATs.) The resources give an easy to follow explanation of the two programs.

The report looks at the No. 7 Subway project in New York City and gives a project summary, explains in detail the usage of TIF, and describes projects that are typically funded with TIF. In addition, the report takes note of some precautions to...

The Guide provides a background on the history of TIF in Wisconsin, how the payback system works and the types of financing available in tax improvement districts. The guide also looks at the implementation of TIF and the both the costs and...

The use of TIF authority among Iowa’s cities is extremely popular. In fiscal 1991, there were 746 different TIF districts or projects in Iowa. By fiscal 1997 that number had increased to 1,014, and by fiscal 2006, it had increased to 2,358, a 133...

The Tax Increment Policy was adopted to guide city staff in forming recommendations regarding the use of tax increment financing and negotiating contract terms with developers; to provide a framework within which the City Council and Mayor can...

TIF is an important economic development tool for Wisconsin, allowing a municipality to promote growth in a specific district, or TID. Originally intended to provide crucial assistance for urban redevelopment projects, this paper describes how the...

This information brief highlights brownfields projects from throughout the country where tax increment financing was used; and describes TIF laws and programs targeting brownfields.

This report reviews the evolution and implementation of tax increment financing in varying states and localities.. It argues that despite criticism and discontent with certain of its aspects, TIF will remain the primary means and the tool of choice...

This report examines legislative changes to two geographically targeted economic development programs: tax increment financing (TIF) and enterprise zones. It asks the question: Have the laws governing these programs been weakened to permit the use...

While many cities rely on general tax revenues to fund improvements, tax increment financing (TIF) is an increasingly viable solution to providing needed infrastructure.

This report addresses (1) whether the targeting causes the growth or merely signals that growth is coming; and (2) whether the growth in the targeted area comes at the expense of other parts of the same municipality.