Tax Increment Financing Resources

The following are links to technical and academic reports and databases that address funding and financing transportation using Tax Increment Financing.

An Examination of the State of Vermont Tax Increment Financing Program

Vermont Legislative Joint Fiscal Office, January 2018

Tax increment financing (TIF) is an economic development tool that Vermont has been using since the late 1990s. During the 2017 legislative session the Joint Fiscal Office, in consultation with other relevant State entities, was charged with examining and reporting to the General Assembly "on the use of both tax increment financing districts and other policy options for State assistance to municipalities for funding infrastructure in support of economic development and the capacity of Vermont to utilize TIF districts moving forward." This report presents their findings.

A Primer on Tax Increment Financing (TIF)

Sierra Club Iowa Chapter, 2018

This paper offers information and examples of Tax Increment Financing and its use to encourage businesses and industries to locate to the community, expand their operation, or upgrade their facilities.

Tax Increment Financing

City of Olathe, Kansas, 2018

This City of Olathe, Kansas webpage provides information on active TIF projects, the application process, policy, and an Economic Development Report are available, as well as maps of current TIF projects.

Tax Increment Financing: A Primer

Citizens Budget Commission, December 2017

This report was prepared by a nonprofit civic organization that seeks to achieve constructive change in the finances and services of New York City and New York State. It provides an overview of TIF and a five-point checklist drawn from lessons learned from past projects to help identify potential TIF projects.

Using Tax Increment Financing in Tennessee

Municipal Technical Advisory Service, June 2017

This study includes the history, background, explanation, advantages and disadvantages used to support economic and industrial development, and alternatives to using TIFs in Tennessee; two case studies are included.

Missouri Local Tax Increment Financing

Missouri Department of Revenue, 2018

The Missouri Department of Revenue TIF website includes the state's TIF Annual Reports, including project summary data and details.

FAQs About Tax Allocation Districts

Brunswick, Georgia, undated

These FAQs discuss Georgia's tax allocation districts and how they function.

Larimer County Tax Increment Financing Study

Economic & Planning Systems, Inc., December 2016

This report presents the analysis and conclusions of Economic & Planning Systems, Inc. regarding the impacts of TIF in Larimer County, Colorado and recommendations for how future TIF projects should be reviewed and evaluated. The report was prepared as input to the Larimer County TIF Study Group which is working to develop policies and evaluation tools for the future use of TIF that address impacts on the County's taxing districts.

The Use of Tax Increment Finance by Indiana Local Governments

Purdue University, December 2016

This paper explains what TIF is, how it is used in Indiana, and investigates whether or not it succeeds in promoting new development.

Allegheny County TIF Program Project Evaluation

Allegheny County Economic Development, Pennsylvania, January 2015

The Redevelopment Authority of Allegheny County prepares an annual report that evaluates nine TIF districts throughout the county. The report analyzes the revenue and investment activity of each TIF district over the year, and creates a forecast of future economic activity and recommendations for better administration of the Program.

Tax Increment Financing Authorities

Southeast Michigan Council of Governments (SEMCOG), 2015

The first two pages of this SEMCOG redevelopment toolkit discusses TIF.

Tax Increment Financing (TIF)

The World Bank, 2015

This portion of the World Bank website outlines Tax Increment Financing strategies including types of TIFs, advantages and criticisms, and conditions that make TIFs ideal. It also provides an example of TIFs with a writeup on the Atlantic Station in Atlanta, Georgia.

Financing Tools for Urban Redevelopment

Can Chen and Dr. Carol Ebdon, University of Nebraska at Omaha, September 2013

This paper details several financing tools for urban redevelopment as considered in Nebraska. Tax Incentive Programs, as well as Developer Impact Fees, Special Taxing and Improvement Districts, Federal Grant and Loan Programs, Bond Financing and a variety of other financing strategies are discussed.

The Use of Tax Increment Financing in Nebraska

Platte Institute for Economic Research, July 2013

This study reviews the general concepts of TIF, trends, case studies, and an economic analysis of TIF usage in Nebraska.

Tax Increment Financing and Missouri: An Overview Of How TIF Impacts Local Jurisdictions

Show-Me Institute, April 2012

This study provides an overview of the history and basic structure of TIF. It then analyzes the basic tax components of a TIF plan and compares how various aspects, such as tax capture and tax competition, play out in the standard system of TIF. The study then reviews the economic literature on TIF, and ends with a direct application of how TIF operates within Missouri.

Using Tax Increment Financing in Tennessee

Institute for Public Service, June 2017

This study includes the history, background, explanation, advantages and disadvantages used to support economic and industrial development, and alternatives to using TIFs in Tennessee; two case studies are included.

Tax Increment Financing: The Need for Increased Transparency and Accountability

U.S. PIRG Education Fund, 2011

This paper advocates for increased evaluation and transparency in TIF programs due to the allocation of local economic development subsidies. The authors make the case that TIF is not a panacea for local transportation funding issues. They advocate for thoughtful project evaluation and accountability on the part of developers and public officials be put in place to ensure that subsidies are being used for successful projects and programs.

Tax Increment Financing Case Study - Johnson County, Iowa

Iowa Fiscal Partnership, March 2011

This report focuses on the experience with TIF in Johnson County, Iowa. The report illuminates how TIF has changed from a tool for redeveloping blighted areas to a means of subsidizing development projects of all kinds, often with little or no public benefit, and a device for shifting the costs of city infrastructure to taxpayers in rural areas and neighboring cities.

Tax Increment Financing and Smart Growth: Policy Options for Maryland

Maryland Sustainable Growth Commission, March 2011

This study provides policy guidance for promoting smart growth principles through TIF. The report makes a number of policy recommendations to expand the use of TIF and transit-oriented development to promote smart growth.

Financing Mechanisms for Capital Improvements: Interchanges

Portland State University, March 2010

This report examines the use of alternative local financing mechanisms for interchange and interchange area infrastructure improvements. The financing mechanisms covered include transportation impact fees, tax increment financing, value capture financing, local improvement districts, transportation corporations, state infrastructure banks, local option transportation taxes, fair share mitigation, and transportation concurrency.

Value Capture And Tax-Increment Financing Options for Streetcar Construction

Brookings Institution, June 2009

D.C. Surface Transit (DCST) commissioned the Brookings Institution to conduct a preliminary assessment of the funding alternatives, beyond Federal and DC government financing, for a streetcar system. The hypothetical application of value capture financing analyzed in the paper includes TIF.

Introduction of Tax Increment Financing in Jefferson Parish, Louisiana

Bureau of Governmental Research, July 2008

This report is an introduction to the potential uses of TIF in the New Orleans metropolitan area for several public infrastructure projects. The report is a useful introduction to TIF and the preliminary planning needed to develop a TIF program.

TIF Across America - 5 Case Studies

Council of Development Finance Agencies (CDFA), 2006

This CDFA Fact Sheet showcases five case studies to demonstrate various uses for tax increment financing in communities nationwide. The five case studies are:

  • New Urbanism - Town Center, Virginia Beach VA
  • Brownfields Redevelopment - Roads Shop Site, Milwaukee WI
  • Public Transportation - MetroRail, Houston TX
  • Entertainment District Development - Gallery Place, Washington DC
  • Main Street Revitalization - Sistrunk Boulevard, Fort Lauderdale FL

Tax Increment Financing in New Hampshire

Southwest Region Planning Commission, December 2003

This paper reviews the implementation of Tax Increment Financing in New Hampshire and provides information and case studies.

The 79th Street/Southwest Highway Tax Increment Financing Redevelopment Plan and Project - Chicago, Illinois

City of Chicago, Illinois, June 2001

This report documents the Tax Increment Redevelopment Plan and Project for the 79th Street/Southwest Highway Redevelopment Project Area. The document provides a framework for improvements within the Project Area over the next 23 years.

Development Exactions and Incentives - Tax Increment Financing

Montana Department of Transportation

This section of the Montana.gov website outlines the Montana Transportation and Land Use TIF implementation. TIF districts are explained and various examples from within Montana and other states are briefly described.

Interactive Map of Chicago, Illinois TIF Projects

City of Chicago, Illinois

The City of Chicago Tax Increment Financing (TIF) Portal provides a map-based view of TIF districts and projects.

Interactive Map of Ohio TIF Projects

Ohio Development Services Agency

This interactive map provides Tax Increment Financing project information in Ohio by county or project name.

Case Studies - District Improvement Financing and Tax Increment Financing

Commonwealth of Massachusetts

The Commonwealth of Massachusetts Executive Office of Energy and Environmental Affairs presents several case studies of TIF (and District Increment Financing) projects.