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CDFA & ICSC Tax Increment Financing Resources

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Tax increment finance is a popular development finance tool generally used to address blight, promote neighborhood stability and inspire district-oriented development. The Council of Development Finance Agencies (CDFA) and the https://www.icsc.org/"> International Council of Shopping Centers (ICSC) have collaborated with teams of Tax Increment Finance Experts from across the country to develop a series of resources that highlight the use of this bedrock development finance tool. The resources found on this webpage address what TIF is, why it should be used, and how to best apply the TIF tool. The collaborative efforts of CDFA & ICSC has developed a six-part video series, along with two TIF reference guides that will help experienced and novice TIF users alike.

-TIF Video Series

The Video Series addresses what TIF is, why it should be used and how to best apply the TIF tool. The Video Series concludes with several case studies of the TIF tool being implemented in development projects. This Series is designed to be a reference for novice and experienced public officials, financers, and real estate developers wishing to learn more about TIF.

Tax Increment Financing Explained
Tax increment finance is a popular development finance tool generally used to address blight, promote neighborhood stability and inspire district-oriented development. The first video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) outlines how tax increment financing works to encourage economic development and investment.



Implementing Tax Increment Financing
The second video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) outlines the variety of educational resources provided by the two organizations. Also discussed is the value of each organization and how networking with other practitioners in the field can expand TIF knowledge and access.



Tax Increment Financing in the Community
Tax Increment Financing (TIF) benefits municipalities by providing up-front financing for developments that would not otherwise occur without receiving this form of assistance. The standard is called the “but for” test. The third video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) outlines the use of this tool from the community perspective and highlights the “but for” test. This video explains the importance of educating all stakeholders about the structure of TIF for the life of the project.



Tax Increment Financing for the Developer
A successful TIF is a partnership between the jurisdiction, community and the developer. The fourth video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) outlines the use of this tool from the developer perspective. This video highlights best practices and common pitfalls for developers utilizing TIF. The nationally recognized practitioners share their perspective about the types of characteristics that make for successful project with TIF.



Implementing Tax Increment Financing: The Joseph
The Joseph is a $75M project that included a 60,000-square-foot building with office and retail space, a 313-space garage and Art Museum in Columbus, Ohio. The fifth video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) looks at the specific use of TIF as it was implemented for this project along with insight from several different stakeholders involved in the project.



Implementing Tax Increment Financing: Bridge Street - Dublin, OH
The Bridge Street District is a mixed-use development along the Scioto River in Dublin, Ohio that includes restaurants, shops, offices, and residential units, along with several community amenities including parking and a new library. The sixth video in this collaborative series developed by The International Council of Shopping Centers (ICSC) and The Council of Development Finance Agencies (CDFA) looks at how the project was assembled and how TIF was implemented.



-TIF Reference Guides

Tax Increment Finance Best Practices Reference Guide 2nd Edition
The Council of Development Finance Agencies (CDFA), and the International Council of Shopping Centers (ICSC) have collaborated with teams of Tax Increment Finance (TIF) experts from across the country to develop the Tax Increment Finance Best Practices Reference Guide. The reference guide addresses what TIF is, why it should be used and how best to apply the TIF tool. The reference guide also highlights both TIF and special assessment projects from across the country and discusses how they can be applied to address many common economic development issues. This guide covers:
  • What is TIF and when should it be used
  • Project-specific vs. district-wide TIFs
  • Typical improvements
  • Building community buy-in
  • TIF bonds
  • Financing variations
  • Case studies for retail, mixed-use, housing, transportation and transit-oriented developments, brownfields, community improvements, and economic development

  • Advanced Tax Increment Finance Reference Guide 2nd Edition
    The Advanced Tax Increment Finance Reference Guide is published in partnership with the CDFA Training Institute and the Council’s Tax Increment Finance Coalition. The Advanced TIF Guide builds upon CDFA’s introductory offerings by exploring in-depth the complexities and transformative potential of tax increment financing. The guide examines model policies, guidelines & procedures and outlines the TIF process from A to Z. Throughout the book, clear guidance is offered for assessing project feasibility and monitoring the performance of active TIF districts. In addition, the guide outlines the critical elements of state TIF statutes that should be known in order to ensure project success and long term economic prosperity. This guide covers:
  • Model policies, guidelines & procedures
  • TIF process from A to Z
  • Assessing project feasibility
  • Monitoring the performance of active TIF districts
  • Critical elements of state TIF statutes
  • Case studies

  • View More Publications

    -TIF Resource Center

    CDFA's Tax Increment Financing Resource Center hosts a vast collection of Tax Increment Finance resources including presentations, best practices, financing programs, case studies and archives of learning materials from webinars and training sessions.

    Learn More

    -TIF Training Courses

    The Intro Tax Increment Finance Course offers an in-depth look at the guiding principles and appropriate application of TIF. This course brings TIF deal-making and best practices into focus through a two-day program targeting the entire TIF community including economic developers, public agency representatives, bond issuers, legal professionals, developers, financial advisors, and other stakeholders.

    CDFA's Advanced Tax Increment Finance Course builds upon CDFA's Intro TIF Course by focusing more concretely on structuring the deal and developing short- and long-term policies. You will also learn about performance monitoring, feasibility analysis and using TIF in conjunction with other development finance tools.

    View All Courses