A Guide to Tax Increment Financing

This 2002 report, produced for the National Association of REALTORS® by Professor Craig L. Johnson, Ph.D. of the School of Public and Environmental Affairs at Indiana University and the law firm of Robinson & Cole, acts as an introduction to the process of Tax Increment Financing (TIF).

The first section of the report is an introduction to the TIF process, including how the idea of TIF originated, the basic structure of a TIF program, and how TIF programs have operated in practice. The second section focuses on six communities that have used a TIF plan to fund projects in their areas. The final section is an analysis of TIF enabling legislation, including a chart of all state TIF enabling statutes, and a review of available TIF case law.

Download A Guide to Tax Increment Financing (PDF: 1.28MB).

If you have any questions about this publication, please contact:

Joe Molinaro
Managing Director, Community & Political Affairs
National Association of REALTORS®
500 New Jersey Avenue, NW
Washington, DC 20001-2020
Phone: 202/383-1175
E-mail: jmolinaro@realtors.org

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