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TIF Management:  Part Two

By Matt Eckerle, Principal, March 08, 2018

As noted in the last TIF article, if you are planning to issue debt payable from tax increment or to fund projects on a pay-as-you-go basis, you should be aware of the possible revenue impacts of the expiration of your TIF area and its components so you can better manage your planning strategy. Below is a checklist of other important items to consider when evaluating your TIF areas and planning the use of your TIF resources:

  • The effects of existing and proposed property tax abatements;
  • Scope of new construction underway in the TIF area;
  • Outstanding and probable property tax appeals;
  • The effects of potential building demolitions;
  • The financial health of the taxpayers in the area and understanding the risk of potential business closures;
  • Possible changes in tax status for TIF taxpayers, (a for example, a parcel changing from taxable to tax-exempt status);
  • The requirements of outstanding obligations payable from the tax increment revenues; and
  • Possible opportunities to cooperate with the overlapping taxing units, including the school corporation.

Actively managing your TIF areas will help the community maintain an up-to-date understanding of its ability to meet its current and future obligations. Proper management also provides needed context to inform important decisions when using TIF as a financial planning resource.

Umbaugh can assist you with developing comprehensive analyses and action plans for your TIF areas. Please contact us at .(JavaScript must be enabled to view this email address).


Information in this article was believed current as of the date of publication. As you know, changes occur frequently. The information presented is of a general educational nature. Before applying to your specific circumstances, please contact us at


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