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I NFRI 111-'i aW <br />development authorities (EDAs), port authorities, and cities. In addition, the <br />"municipality" (usually the city) in which the district is located must approve the <br />TIF plan and some key TIF decisions. TIF uses the property taxes imposed by <br />all types of local governments. But the school district and county, the two other <br />major entities imposing property taxes, are generally limited to providing <br />comments to the development authority and city on proposed uses of TIF. The <br />state -imposed tax on commercial -industrial and seasonal -recreational properties <br />is not captured by TIF. <br />What is the but for Before an authority may create a TIF district, it and the city must make "but -for" <br />test? findings that (1) the development would not occur without TIF assistance and <br />(2) that the market value of the TIF development will be higher (after <br />subtracting the value of the TIF assistance) than what would occur on the site, if <br />TIF were not used. <br />What types of TIF Minnesota allows several different types of TIF districts. The legal restrictions <br />districts may be on how long increments may be collected, the sites that qualify, and the <br />created? purposes for which increments may be used vary with the type of district. <br />District type <br />Use of Increment <br />Maximum <br />duration <br />Redevelopment <br />Redevelop blighted areas <br />25 years <br />Renewal and <br />renovation <br />Redevelop areas with obsolete uses, not <br />meeting blight test <br />15 years <br />Economic <br />development <br />Encourage manufacturing and other <br />footloose industries <br />8 years <br />Housing <br />Assist low- and moderate -income housin <br />25 years <br />Soils <br />Clean up contaminated sites <br />20 vears <br />Compact <br />development <br />Redevelop commercial areas with more <br />dense developments <br />25 years <br />How many TIF According to the 2014 report of the Office of State Auditor (OSA), there were <br />districts exist? 1,784 active TIF districts in 2012. The graph shows the relative shares by type <br />of district. <br />TIF Districts by Type in 2012 <br />(1,784 districts) <br />For more information: Contact legislative analyst Joel Michael at 651-296-5057. Also see the House <br />Research website for more information on TIF at www.house.mn/hrd/issinfo/tifmain.aspx. <br />The Research Department of the Minnesota House of Representatives is a nonpartisan office providing legislative, <br />legal, and information services to the entire House. <br />House Research Department 1600 State Office Building I St. Paul, MN 55155 1651-296-6753 I vwaw.house.mn/hrd/hrd.htm <br />Housing <br />(546) <br />RetleaelopmerR <br />(566) we <br />Renewal (29) <br />Special Laws (8) <br />Soils (15) <br />Pre 1979 (21) <br />economic oevelopm enr <br />(29 9) <br />Source 2014 Report of the Slate Auditor <br />For more information: Contact legislative analyst Joel Michael at 651-296-5057. Also see the House <br />Research website for more information on TIF at www.house.mn/hrd/issinfo/tifmain.aspx. <br />The Research Department of the Minnesota House of Representatives is a nonpartisan office providing legislative, <br />legal, and information services to the entire House. <br />House Research Department 1600 State Office Building I St. Paul, MN 55155 1651-296-6753 I vwaw.house.mn/hrd/hrd.htm <br />