Retention of TIF Records

Minnesota law requires that public records be retained indefinitely, unless they are disposed of with specific permission from the records disposition panel or in accordance with an approved records retention schedule. Most cities use the approved General Record Retention Schedule for Cities.

In general, basic TIF records verifying the creation and governance of a district, including resolutions, agreements and certifications, must be kept for the life of the district plus 10 years. Financial support records, such as invoices, generally must be kept for 10 years after they are created, but the retention period can be reduced to six years under certain criteria.

For additional information regarding the retention of TIF records, please see our Statement of Position entitled Retention of TIF Records.

Last referenced October 23, 2020 in the State Auditor's E-Update.