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Tax Increment Financing (TIF) in Minnesota

How TIF Works: Basic Minnesota TIF rules

• How TIF works: Basic mechanics
• Local governments' role in TIF
• Types of TIF districts
  • Summary table
  • Compact development
  • Economic development
  • Hazardous substance subdistricts
  • Housing
  • Redevelopment
  • Renewal and renovation
  • Soils condition
• The but-for test
• Five-year rule
• Pooling restrictions
• No use for general government purposes
• Excess increments

Data on TIF use in Minnesota

• Pie chart of TIF district by type of district (2008)
• Table of total TIF bonds, 1978-2008

Glossary of TIF terms