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Legislature > House of Representatives > House Research > Property Taxes > Tax Increment Financing

TIF District Types: Applicable Limits and Characteristics

Rules that apply to districts for which the request for certification was made after June 30, 2017.

District Type Duration Limit
(after receipt of first increment)
Geographic Areas That Qualify Permitted Uses of Increments Number of Districts and % of Total (2015)*
Economic Development 8 years No restrictions - Manufacturing
- Warehousing
- R&D facilities
- Telemarketing
- Tourism in qualifying counties
- Commercial developments in small cities
- Workforce housing outside seven-county metro area
308
18%
Housing 25 years No restrictions Housing for low- or moderate-income renters or homeowners 541
32%
Hazardous Substance Subdistricts 25 years Parcels in a TIF district containing polluted sites and contiguous parcels Site acquisition and cleanup 26
Redevelopment 25 years - 70% occupied by buildings, 50% of which are substandard or
- certain railyards
- tank facilities
Correction of conditions justifying creating district 825
48%
Renewal and Renovation 15 years 70% occupied by buildings, 20% of which are substandard and another 30% require renovation Correction of conditions justifying creating district 25
2%
Soils Condition 20 years Site contains pollution and cost of cleanup exceeds lesser of $2/sq. ft. or the fair market value of the land Site acquisition and cleanup 10
1%
* Information provided by the Office of State Auditor. The percentages were calculated including districts not listed in the table, i.e., pre-1979 districts (19) and those adopted under special laws (8).

July 2017

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