Decertified TIF District Form Reminder

Decertification, which is the termination of a TIF district, occurs when the county auditor removes all parcels from a district. When a district decertifies, a Confirmation of Decertified TIF District Form must be completed and submitted to the OSA within 90 days.

The form is in two parts. The authority begins the process by completing part A, and the county completes part B. The authority is ultimately responsible for ensuring that the completed form is submitted to the OSA.

The form verifies that the authority and county are in agreement that a district is decertified and confirms the decertification date, the amount and date of the final distribution, and whether any increment was returned to the county as of the date of the form. Submission of the form should not be delayed for later return of increment, which can be reported on the TIF Annual Reporting Form.

If a district is decertified early, the authority is required to notify the county in writing. This is generally done by a City Council passing a decertification resolution. A copy of the resolution authorizing the early decertification must be submitted to the OSA.

Last referenced January 12, 2024 in the State Auditor's Weekly Update.