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TIF District Types: Applicable Limits and Characteristics

Rules that apply to districts for which the request for certification was made after July 1, 2000.

District Type	Duration Limit (after receipt of first increment)	Geographic Areas That Qualify	Permitted Uses of Increments	Number of Districts and % of Total (2008)*
Compact Development	25 years	- 70% occupied by buildings - planned development increases the square footage of C/I buildings by three times or more	- Land acquisition and site preparation - Public infrastructure except roads, parking, or similar to service passenger vehicles	None (New law as of 2010)
Economic Development	8 years	No restrictions	- Manufacturing - Warehousing - R&D facilities - Telemarketing - Tourism in qualifying counties - Commercial developments in small cities	454 22%
Housing	25 years	No restrictions	Housing for low- or moderate-income renters or homeowners	545 27%
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	950 47%
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 1%
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	20 1%

* Office of State Auditor, TIF Report (February 8, 2010). The percentages were calculated including districts not listed in the table, i.e., per-1979 districts (47) and those adopted under special laws (7). The information on hazardous substance subdistricts is from the Department of Revenue for taxes payable in 2008.

October 2010