000. Agenda and Packet

NOTICE OF ANNUAL JOINT REVIEW BOARD MEETING «capsfullclientname», WISCONSIN Notice is Hereby Given that the «fullclientname» will hold a Joint Review Board meeting on August 18, 2026 at 5:00 p.m. at the «clientname» «clienttype» Hall, located at «clientaddress». The purpose of the meeting is to review the annual report and the performance and status of each Tax Incremental District governed by the Joint Review Board as required by Wis. Stat. § 66.1105(4m)(f). The meeting is open to the public. Copies of the annual report will be available for viewing in the offices of the «clienttype» Clerk at the «clientname» «clienttype» Hall, located at «clientaddress», during normal business hours and will be provided upon request. By Order of the «fullclientname», Wisconsin Published August 7,2026 NOTICE OF JOINT REVIEW BOARD MEETING AND PLAN COMMISSION PUBLIC HEARING REGARDING THE PROPOSED TERRITORY AMENDMENT AND PROJECT PLAN FOR TAX INCREMENTAL DISTRICT (TID) NO. 3 IN THE CITY OF OCONTO FALLS, WISCONSIN NOTICE IS HEREBY GIVEN, that the City of Oconto Falls will hold an organizational Joint Review Board (JRB) meeting on August 18, 2026 at 5:00 p.m. in the City Hall, located at 500 N. Chestnut Avenue, Oconto Falls, WI. The purpose of this meeting is to organize a JRB to consider the proposed amended Project Plan and boundary for TID No. 3. The meeting is open to the public. NOTICE IS HEREBY GIVEN, that the Plan Commission of the City of Oconto Falls will hold a public hearing on August 18, 2026 at 5:30 p.m. in the City Hall, located at 500 N. Chestnut Avenue, Oconto Falls, WI regarding the proposed amended Project Plan and boundary for TID No. 3. The meeting is open to the public. Through this amendment, the City will be adding the following tax parcels to TID #3: 2660303005900T 2660303005975 2660202705305TA 2660303005900T1 2660202705275T 2660202705365T As part of the amendment of the TID No. 3 Project Plan, cash grants may be made by the City of Oconto Falls to owners, lessees, or developers of property within TID No. 3. The estimated cost of the proposed amendment is $1.0 million. At the public hearing, all persons will be afforded an opportunity to be heard concerning the proposed amended TID No. 3 Project Plan and amended boundaries. A copy of the proposed amended TID No. 3 Project Plan and boundaries are available for inspection and will be provided upon request. Arrangements for either inspection or receipt of a copy of the amended TID No. 3 Project Plan and boundaries may be made by contacting the City Clerk at 920-846- 4505. Dated this 28th day of July, 2026 Peter Wills City Administrator Publication Dates: August 7, 2026. WI Dept of Revenue TID Annual Report Form PE-300 2025 Section 1±Municipality and TID Co-muni code Municipality County Due date Report type TID number TID type TID name Creation date Mandatory termination date $QWLFLSDWHG termination date Section 2±Beginning Balance Amount TID fund balance at beginning of year 42266 OCONTO FALLS OCONTO 07/01/2026 ORIGINAL 003 6 TID#3 09/25/2023 09/25/2043 N/A $-23,912 Section 3±Revenue Amount Tax increment Investment income Debt proceeds Special assessments Shared revenue Sale of property Allocation from another TID $5,105 $0 $0 $0 $0 $0 TID number $0 Developer guarantees Developer name $0 Transfer from other funds Source $0 Grants Source $0 Other revenue Source $0 Total Revenue (deposits) $5,105 Page of14 WI Dept of Revenue TID Annual Report Form PE-300 2025 Section 4±Expenditures Amount Capital expenditures Administration Professional services Interest and fiscal charges DOR fees Discount on long-term debt Debt issuance costs Principal on long-term debt Environmental costs Real property assembly costs Allocation to another TID $0 $0 $14,663 $0 $150 $0 $0 $0 $0 $0 TID number $0 Developer grants Developer name N/A $0 Transfer to other funds Fund $0 Other expenditures Name $0 Total Expenditures $14,813 Section 5±Ending Balance Amount TID fund balance at end of year Future costs Future revenue Surplus or deficit $-33,620 $0 $0 $-33,620 Page of24 WI Dept of Revenue TID Annual Report Form PE-300 2025 Current Year TID New Construction Values TID TID New Construction Increase TID New Construction Decrease Prior Year Correction TID Net New Construction (NNC) Section 6 – TID New Construction 003 $11,800 $-11,800 $18,600 $18,600 Total $11,800 $-11,800 $18,600 $18,600 Current Year Allowable Levy Increase Attributable to TID NNC TID TID Net New Construction Prior Year Municipal Equalized Value TID Net New Construction % Prior Year Adjusted Actual Levy A l l o w a b l eL e v yI n c r e a s eA t t r i b u t a b l e to TID Net New Construction 003 $18,600 $263,112,700 0.01 $1,211,414 $121 Total $18,600 $263,112,700 0.01 $1,211,414 $121 Current Year Actual TID NNC Impact to Municipal Levy Levy Increase Attributable to TID Net New Construction Increase per $100,000 $0 $0 Historical Allowable Levy Increase Attributable to TID NNC Year TID TID Net New Construction TID Net New Construction % Allowable Levy Increase Attributable to TID Net New Construction Prior Year Adjusted Actual Levy Prior Year Municipal Equalized Value 2024 003 $0 $263,430,900 0.00 $1,209,733 $0 2024 Total $0 $263,430,900 0.00 $1,209,733 $0 Page of34 WI Dept of Revenue TID Annual Report Form PE-300 2025 Section 7±Preparer/Contact Information Preparer name Preparer title Preparer email Preparer phone Contact name Contact title Contact email Contact phone Peter A Wills Administrator-Clerk/Treasurer (920) 846-4505pwills@cityofocontofalls.wi.gov Peter Wills Administrator-Clerk/Treasurer (920) 846-4505admin@ci.ocontofalls.wi.us Submission Information Co-muni code TID number Submission date Confirmation Submission type 42266 003 06-25-2026 04:32 PM TIDAR20251154O1780001877319 ORIGINAL Page of44 JOINT REVIEW BOARD RESOLUTION 26-006 ACKNOWLEDGING FILING OF ANNUAL REPORT AND COMPLIANCE WITH ANNUAL MEETING REQUIREMENT «capsfullclientname» WHEREAS, Wis. Stat. § 66.1105(4m)(f) requires t hat the Joint Review Board (“JRB”) meet annually on August 18, 2026 or when an annual report under Wis. Stat. § 66.1105(6m)(c)(intro.) becomes available, to review the annual report and to review the performance and status of each district governed by the JRB; and WHEREAS, the «clienttype» has filed an annual report with the Wisconsin Department of Revenue for Tax Incremental District No.3; and WHEREAS, a copy of the annual report has been provided to each overlying taxing jurisdiction; and WHEREAS, the JRB met on August 18, 2026 to review the annual report and the performance and status of the districts governed by the JRB. NOW, THEREFORE, BE IT RESOLVED that the «clienttype» has complied with its reporting requirements under Wis. Stat. § 66.1105( 6m)(c)(intro.) and requirement to hold an annual JRB meeting under Wis. Stat. § 66.1105(4m)(f). Passed and adopted this 18th day of August, 2026. Joint Review Board Representing «Countyname» County – Mr. Richard Heath «SchoolDistrictname» School District – Mr. Stuart Russ Vice President of Finance & Administration – Mr. Adam Pfost «fullclientname» – Mr. Peter Wills Public Member – Mr. Andy Mercier Original Project Plan Approved: Monday, September 25, 2023 Project Plan Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls Oconto Falls, Wisconsin Amendment Date: Tuesday, August 18, 2026 Approved by: Plan Commission Tuesday, August 18, 2026 City Council Tuesday, August 18, 2026 Joint Review Board Wednesday, September 9, 2026 Prepared by MSA Professional Services, Inc. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls i SECTION I TIF Adoption Process and Calendar ...................................................................................... 1 SECTION II Introduction and Purpose ..................................................................................................... 2 A: Summary of Findings ......................................................................................................................... 2 SECTION III District Description and Equalized Value Test ...................................................................... 3 A: Boundary Description ....................................................................................................................... 3 B: Tax Parcels ........................................................................................................................................ 3 C: Equalized Value Test ......................................................................................................................... 3 D: Newly Platted Residential Subdivision .............................................................................................. 3 SECTION IV Statement of Kind, Number and Location of Public Works and Other projects ................... 4 A: Public Works Projects ....................................................................................................................... 4 B: Project Cost Summary ....................................................................................................................... 8 C: Ineligible / Estimated Non-Project Costs .......................................................................................... 8 SECTION V Economic Feasibility .............................................................................................................. 9 A: New Development Activities ........................................................................................................... 10 B: Projected Income ............................................................................................................................ 11 C: Impact on Overlying Taxing Jurisdictions ........................................................................................ 13 SECTION VI Financing ............................................................................................................................. 13 SECTION VII Proposed Zoning Changes ................................................................................................... 15 SECTION VIII Proposed Changes in the Community Development Plan, Map, Building Codes & Ordinance………………………………………………………………………………………………………………………………………………15 SECTION IX Relocation ....................................................................................................................... 15 SECTION X Statement Indicating How the TID Promotes Orderly Development of Municipality ........ 15 SECTION XI Legal Opinion ...................................................................................................................... 15 SECTION XII Glossary of TIF Related Terms ............................................................................................. 15 Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 1 SECTION I TIF Adoption Process and Calendar State statute prescribes the process for creating and amending Tax Incremental Finance Districts for the City of Oconto Falls. The laws require public input in the TIF creation and amendment process, including a public hearing held by the Plan Commission at which TIF information is discussed and whereby citizens can reasonably voice their opinion on the creation or amendment of a TIF District. A three-phased approval process is required to create or amend TIF Districts including approval by the Plan Commission, City Council, and the Joint Review Board. This Project Plan is for Territory Amendment No. 1 to the City of Oconto Falls TID No. 3. Tax Increment Financing District No. 3 was created on September 25, 2023 as a “mixed-use TID. The amendment involves the adding of six parcels of land which is adjacent to TID No. 3. Changes to the original Project Plan for TID No. 3 are highlighted in this amended Project Plan. The following is the formal meeting/action calendar for the City of Oconto Falls Tax Incremental Finance District No. 3 process: Table 1: Adoption Calendar Activity Date City notifies taxing entities (school district, county, vocational college, and any special taxing districts) on proposed territory amendment of TID No. 3 and upcoming meetings. By 8/6/2026 Publication of Class I Notice of First Joint Review Board Meeting. 8/7/2026 Publication of Class I Notice of Plan Commission Public Hearing. 8/7/2026 Joint Review Board - Meeting No. 1 to include representatives of taxing jurisdictions. Chairperson and member-at-large are selected at this meeting and a review of the draft amended Project Plan and Map occurs. 8/18/2026 Plan Commission holds the Public Hearing for the amended Project Plan and Map. Interested parties are given a reasonable opportunity to express their views on the proposed boundary and project plan. 8/18/2026 The Plan Commission action shall occur and a resolution recommending consideration and approval by the City Council is acted upon. 8/18/2026 City Council takes action on the proposed territory amendment of TID No. 3 boundary and project plan occurs. Approval by resolution contains findings that detail the TID’s consistency with state statutes. 8/18/2026 Publication of Class I Notice of second Joint Review Board Meeting. 9/4/2026 (Tentative) Upon approval of the City Council, the Joint Review Board holds a second meeting to review the TID and act by resolution on the amendment of TID No. 3. The JRB submits its decision to the City no more than 7 days after the vote. 9/9/2026 (Tentative) Department of Revenue is notified of the amendment of TID No. 3 by the City of Oconto Falls and subsequent approval by the Joint Review Board. 9/10/2026 Submit base packet documentation and amended Project Plan for Wisconsin Department of Revenue certification. On or Before 10/31/2026 Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 2 SECTION II Introduction and Purpose The City of Oconto Falls has identified a need to expand its economic base through business development. In order to promote development, the City is seeking to amend Tax Incremental Finance District (TID) No. 3. The amendment of TID No. 3 will allow the City to make certain public improvements to the designated area so that business growth can occur. Anticipated growth, combined with the City’s commitment toward development, will ensure sufficient tax increment to retire all debt issued by the District for improvements. These improvements will allow the City to attract and retain potential development, and encourage further private investment in local businesses. The business development that is anticipated to occur will provide long-term tax benefits to both the City and all other overlying taxing jurisdictions. A: Summary of Findings In amending TID No. 3, the City of Oconto Falls has made the following findings, consistent with Section 66.1105 of Wisconsin Statutes:  Activities and improvements to the existing and amended TID No. 3 are intended to encourage and attract business growth in the City.  The improvement to the existing and amended area is likely to encourage, develop, and maintain a strong growth pattern in the City, taking advantage of major transportation routes through the City.  The improvement to the area is likely to maximize private investment within the existing and amended TID No. 3 and significantly enhance the value of substantially all other real estate in the District.  The improvement to the area is likely to make currently underdeveloped areas of the City more attractive by providing necessary and desired public improvements, which are compatible and feasible with existing systems.  The improvement to the area is likely to encourage and promote conformity with the City's land use policies and procedures.  The development in the existing and amended area would not take place in the absence of the improvements stated in the Project Plan.  The TID No. 3 is declared to be a “Mixed-use District” and at least 50% of the land in TID No. 3 has been classified as suitable for mixed-use development, as defined in s.66.1105(2)(cm).  The equalized value of the taxable property of the District plus the aggregate value increment of all existing districts within the City does not exceed 12% of the total value of equalized taxable property within the City.  The estimated percentage of the territory within the District that is devoted to retail business will not exceed 35% at the end of the District’s expenditure period.  The newly platted residential development within the District is less than 35% of the total land area.  Any vacant property within the TID is suitable for mixed-use development. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 3 SECTION IIIDistrict Description and Equalized Value Test Tax Incremental District No. 3 is being amended by the City of Oconto Falls (Amendment #1). The City of Oconto Falls TID No. 3 was approved as a “Mixed-use District” by the City Council on September 25, 2023. The City of Oconto Falls finds that at least 50%, by area, of real property within the District is suitable for mixed-use development. A: Boundary Description The boundary for the existing and amended TID No. 3 was established using the following criteria: 1. The equalized value of the taxable property of the District plus the aggregate value increment of all existing districts within the City did not exceed 12% of the total value of equalized taxable property within the City at the time of amendment. 2. The District is contiguous and contains only whole parcels. 3. A map identifying the original boundaries and the amended boundaries, through Territory Amendment #1 for TID No. 3, are provided in Appendix A. B: Tax Parcels The following whole tax parcels will be included in the newly designated TID No. 3: 2660303005900T 2660303005975 2660202705305TA 2660303005900T1 2660202705275T 2660202705365T C: Equalized Value Test Per Wisconsin State Statute 66.1105(4)(gm)4.c., municipalities are restrained in their use of Tax Increment Financing such that the equalized value of taxable property of the (new/amended) district area plus the value increment of all existing districts does not exceed 12 percent of the total equalized value of taxable property within the municipality. Table 2 indicates is the Equalized Value Test for Amendment #1 to TID No. 3: Table 2: Equalized Value Test 12% Calculation - Maximum Allowable TID Property Value Equalized Value (as of January 1, 2026) $306,826,300 Maximum Allowable TID Property Value (12%) $36,819,156 12% Test - Compliance Existing TID #3 Value Increment (as of January 1, 2026) $732,500 Amended TID #3 Equalized Value (Estimated) $5,928,400 Total Equalized Values $6,690,900 Percentage 2.18% D: Newly Platted Residential Subdivision None of above parcels have been identified as being suitable for a newly platted residential subdivision. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 4 SECTION IV Statement of Kind, Number and Location of Public Works and Other projects The City of Oconto Falls intends to implement a number of public works projects that will positively impact business and community related development in the newly designated TID No. 3 area. These projects will be undertaken within the 15-year expenditure period of the TID's existence, subject to change based upon the relative needs of the City and the ability of the newly designated District to recoup expenses through the generation of tax increment. These projects may be undertaken within TID No. 3 or within ½ mile of the TID No. 3 boundary, per 2007 Wisconsin Act 57 § 2. A brief description of each project is provided below. A: Public Works Projects Project No. 1 Property Development The City may engage in property development in order to retain current businesses and/or to encourage business expansion/attraction. Eligible costs include building demolition, earthwork (site preparation/grading/environmental remediation), or property access and utility improvements. Project No. 2 Water System Improvements Development and redevelopment in the project area may require the City to construct, alter, rebuild, or expand water system infrastructure. In addition, costs associated to installing new or upgrading existing water supply, storage and distribution system inside the TID are considered eligible project costs. If costs are incurred outside the TID, only the portion related to the TID will be eligible. Specific projects may include the construction of a new well and storage tank, improvements to the existing wells and storage tank, SCADA improvements, and installation of new distribution mains and laterals. Project No. 3 Sanitary Sewer System Improvements Development and redevelopment in the project area may require the City to construct, alter, rebuild, or expand the sanitary sewer system infrastructure. In addition, costs associated to upgrading the sanitary sewer system inside the TID are considered eligible project costs. If costs are incurred outside the TID, only the portion related to the TID will be eligible. Specific projects may include the installation of sanitary sewer mains and laterals, upgrade of existing lift stations and construction of a new lift station to serve the TID, upgrades at the Wastewater Treatment Plant and SCADA improvements (including pump/motor replacements). Project No. 4 Drainage and Storm Water Management Improvements The construction of new buildings and other impervious surfaces within the TID will affect stormwater runoff to the existing detention and infiltration areas. As a result the City may need to undertake stormwater planning, design, and construction activities. The City may use TIF funds for public improvements to the City’s storm sewer system that improve the quality of discharges to surface waters, groundwater infiltration, or for erosion control stabilization projects. Stormwater planning and design and construction of collection, Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 5 conveyance, treatment, and retention systems are eligible project costs. Specific projects may include the construction of stormwater management features for the Business Park and addressing storm drainage issues on local streets. Project No. 5 Electric, Natural Gas, and Other Utility Improvements In order to promote redevelopment the City may incur costs to relocate, upgrade, or bury electrical service lines, upgrade natural gas mains/lines, or telecommunication lines/cables. Such costs are eligible project costs, including those costs that would be incurred by private landowners as a result of City decisions to relocate, upgrade, or bury utilities. Project No. 6 Transportation and Parking Infrastructure Improvements To encourage development, the City may need to construct or reconstruct streets, access drives, and/or parking lots to improve or increase parking in the project area. Eligible project costs include, but are not limited to: excavation, removal or placement of fill, construction of road base, asphalt or concrete paving or repaving, street resurfacing, parking lot resurfacing, installation of curb and gutter, installation of sidewalks and bicycle lanes/paths, installation or repair of culverts and bridges, installation or repair of traffic control signage/signals, pavement marking, and installation of retaining walls. Project No. 7 Streetscaping, Landscaping and Park Improvements In order to attract development and improve the appearance of the TID, the City may install amenities to enhance development sites, rights-of-way, parks, and other public spaces. These amenities include, but are not limited to: landscaping, lighting of streets, installation of planters, benches, clocks, tree rings, trash receptacles, installation of brick or other decorative walks, terraces and street crossings. In addition, the City may find it necessary to make certain site improvements to any of the City owned parks for the purposes of improving park land, enhancing park access and the general aesthetics of the TID. These and any other similar amenities installed by the City are eligible project costs. Specific projects may include the installation entrance features, signage and landscape screening. Project No. 8 Development Incentives The City may enter into agreements with property owners, lessees, or developers of land located within the TID for the purpose of sharing costs to encourage the desired type of improvements and assure tax base is generated sufficient to recoup project costs. Such improvements could include cash grants or loans. No cash grants will be provided until a developer agreement is executed. Any payments of cash grants made by the City are eligible project costs. Establishment of a Revolving Loan Fund (low interest loan or temporary grant) is considered Development Incentives and these are eligible project costs. Loan and/or matching grant recipients will be required to sign an agreement specifying the nature of the property improvements to be made. Eligible improvements will be those that are likely to improve the value of property, enhance the visual appearance of the property and surrounding area, correct safety deficiencies, or as otherwise specified by the Main Street Committee or City Council. Any funds returned to the Main Street Committee or City Council from the repayment of loans made are not considered revenues to the TID, and will not be Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 6 used to offset TID Project Costs. Instead, these funds will be placed into a revolving loan fund and will continue to be used for the program purposes stated above. Project No. 9 Economic Development Planning To encourage quality development and/or redevelopment within the TID, the City may engage in planning and economic development projects including land use plans, grant applications, zoning regulations and design guidelines, economic development plans, impact fee studies, Business Improvement District (BID) amendment, and business attraction and retention related costs. GIS mapping and assistance with developer’s agreements are eligible costs. As provided for in Wisconsin Statutes Section 66.1105(2)(f)(1)(h) and 66.1333(13), the City may provide funds to its Main Street Committee to be used for administration, planning, and operations related to the purposes for which it was established in furtherance of any redevelopment or urban renewal project in the TID. Funds provided to the Main Street Committee for this purpose are eligible project costs. Project No. 10 Financing Costs Interest expense, debt issuance expenses, redemption premiums, and any other fees and costs incurred in conjunction with obtaining financing for projects undertaken under this Project Plan are eligible project costs. Project No. 11 TID Administration The City will provide TID administration and reporting to the Department of Revenue including base packet submittal and annual eligibility evaluations. The City may charge to the TID appropriate allocations of administrative costs, including, but not limited to, employee salaries and prorated equipment usage. Costs allocated must bear a direct correlation to the time spent by City employees and/or equipment costs in connection with the implementation of the Project Plan. In addition, costs related to outside review of TID performance, TID auditing costs, or legal counsel associated to the TID are eligible costs. Project No. 12 Township Annexation Fees The City may use tax increments to help pay the fees that are required for annexation of territory into the City to become part of the TID. Project No. 13 Façade Improvement Program The City may encourage improvement efforts of the central city and downtown area through cash grants/incentives, in the form of a Facade Improvement Program. No cash grants/incentives will be provided until an agreement is executed. Any payments of cash grants/incentives made by the City are eligible project costs. Establishment of a Revolving Loan Fund (low interest loan or temporary grant) for the purpose of Facade Improvement are eligible project costs. Loan and/or matching grant recipients will be required to sign an agreement specifying the nature of the property improvements to be made. Eligible improvements will be those that are likely to improve the value of property, enhance the visual appearance of the property and surrounding area, eliminate slum and/or blight conditions, or as otherwise specified by the Main Street Committee or City Council. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 7 Project No. 14 Industrial Development Development and redevelopment in the project area may require the City to construct, alter, rebuild, or expand water system infrastructure, sewer system infrastructure, stormwater management infrastructure, electrical infrastructure, natural gas infrastructure, and telecommunication infrastructure in order to attract and/or retain industrial development. Costs-related to marketing the City's Industrial District ("District"), for the purpose of attracting and/or retaining industrial development, is an eligible project cost. Specific projects may include the development and distribution of marketing materials for the District, the development and implementation of a marketing plan for the District, and other activities related to developer/business recruitment. In addition, costs associated with industrial development inside the TID are considered eligible project costs. If costs are incurred outside the TID, only the portion related to the TID will be eligible. Projects Outside the TID The City expects that there may be several projects that encompass an area outside of the boundaries of the TID. Pursuant to Wisconsin Statutes Section 66.1105(2(f)(1)(n), the City may undertake projects within territory located within one-half (1/2) mile of the boundary of the TID, and pay for them using tax increment, provided that: 1) the project area is located within the City’s corporate boundaries and 2) the projects are an eligible TIF expenditure within this Project Plan as approved by the Joint Review Board and 3) the expenditure must be made within the expenditure period. Other Projects Other infrastructure projects unknown at this time, but consistent with the purpose of the TID may be eligible project costs. Such eligibility will be determined by the City Council at the time the projects are being considered. The projects listed above will provide necessary facilities and support to enable and encourage the development of the TID. These projects may be implemented in varying degrees in response to development needs. In addition to the above projects, the City of Oconto Falls may request multiple base value redeterminations during the life of TID No. 3, if necessary and allowed by the WI State Statute. B: Project Cost Summary Table 3 lists the estimated total expenditures for each project category. This format follows Wisconsin Department of Revenue guidance on detailed project costs (pe-209), which states the project list should include “estimated expenditures expected for each major category of public improvements.” It is important to note that this Project Plan is not meant to be an appropriation of funds for specific projects, but a framework with which to manage projects. All costs identified are preliminary estimates made prior to design considerations, or engineering studies, and are subject to change after planning is complete. All of the customary expenses are considered in these estimates, including but not limited to: legal fees, engineering fees, architectural fees, planning fees, surveying and mapping fees, inspection, construction costs, materials and apparatus, restoration work, permits, reports, judgments, claims for damages and other expenses. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 8 Table 3: TID No. 3 Project Costs Project # Project Amount 1 Development Incentives $45,284 2 Property Development $10,000 3 Water System Improvements $25,000 4 Sanitary Sewer Improvements $25,000 5 Drainage and Storm Water Management Improvements $25,000 6 Electric, Natural Gas, and Other Utility Improvements $25,000 7 Transportation and Parking Infrastructure Improvements $25,000 8 Streetscaping, Landscaping and Park Improvements $25,000 9 Economic Development Planning $12,500 10 Financing Costs $51,820 11 TID Administration $105,000 12 Incentives to Promote Development of Multi-Family Housing $166,570 13 Facade Improvement Program $25,000 14 Industrial Development $64,486 TOTAL PROJECT COSTS $630,660 All costs are stated in 2023 prices and are preliminary estimates. The City reserves the right to increase the costs to reflect inflationary increases and other unforeseen or uncontrollable circumstances between 2023 and the time of construction/implementation, such as higher than anticipated financing costs. The City reserves the right to increase and decrease particular project costs within the Total TID Expenditure budget estimate without amending this Project Plan. For example, reallocating funds from one project category to another. Wisconsin Statutes do not obligate the City to complete all of the proposed projects listed in the Project Plan; however, the expenditure period for TID No. 3 is limited to September 21, 2023 through September 21, 2043. The City retains the right to change the scope and/or timing of projects implemented as they are individually authorized by the City Council, without further amending this Project Plan. Public debt and expenditures should be made at the pace private development occurs to assure increment is sufficient to cover expenses. The needs of the City and the performance of the TID will be reviewed annually to determine if change is required to any of the proposed activities. Should the needs of the City change, projects may have to be slightly or substantially altered or even eliminated. This allocation of increments is preliminary and is subject to adjustment based upon the implementation of the Plan. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 9 C: Ineligible / Estimated Non-Project Costs The following bullets identify public works projects that are not eligible to be paid with tax increments under Wis. Stat. 66.1105(2)(f).2.  The cost of constructing or expanding administrative buildings, police and fire buildings, libraries, community and governmental buildings and school buildings, unless the administrative buildings, police and fire buildings, libraries and community and governmental buildings were damaged or destroyed before January 1, 1997, by a natural disaster.  The cost of constructing or expanding any facility, except a parking structure, if the City generally finances similar facilities only with utility user fees.  General government operating expenses, unrelated to the planning or development of a TID.  Cash grants made by the City to owners, lessees, or developers of land that is located within the TID unless the grant recipient has signed a development agreement with the City, a copy of which shall be retained by the City in the official records for that TID. Non-project costs are public works projects that only partly benefit the TID or are not eligible to be paid with tax increments. Examples of non-project costs include projects undertaken within the TID as part of the implementation of this Project Plan, the costs of which are paid fully or in part by impact fees, grants, or special assessments. Other examples include public works projects that only partly benefit the TID, such as a new water tower which serves properties both inside and outside of the TID, and its ½ - mile boundary. That portion of the total project costs allocable to properties outside of the TID, and its ½ - mile boundary, would be a non-project cost. No ineligible project costs were identified at the time this Project Plan was considered for adoption. SECTION V Economic Feasibility The economic feasibility of TID No. 3 depends on the tax incremental revenue generated from within the TID. There are three critical components in determining the economic feasibility of a TID: New development increases in property value, inflation driven increases in property value, and the change in the full value tax rate. In projecting the future increment and income generated by TID No. 3, assumptions were made for each of the above-mentioned critical components. Based on the projected values in Table 5 and projected costs in Table 6, the TID is feasible. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 10 A: New Development Activities Since the creation of TID #3 in 2023, the District’s value equalized value increment over the last three years has grown to $732,500. The TID is projected to realize $72,582,500 in new value over its anticipated 20-year life. Table 4: Anticipated New Development Activities YEAR TYPE OF DEVELOPMENT PROJECTED VALUE 2029 Multi- & Single-Family Homes $2,700,000 2030 Multi- & Single-Family Homes $4,700,000 2031 Multi- & Single-Family Homes $3,400,000 2032 Single-Family Homes $1,400,000 2033 Single-Family Homes $4,000,000 2034 Single-Family Homes $4,000,000 2035 Single-Family Homes $4,000,000 2036 Multi- & Single-Family Homes $7,000,000 2037 Multi- & Single-Family Homes $7,000,000 2038 Industrial Development $10,000,000 2039 Industrial/Commercial, & Residential Development $5,000,000 2040 Single-Family Homes $3,000,000 2041 Commercial/Indistrial Expansion $1,750,000 2042 Revaluation Increase $12,700,000 2043 Commercial/Indistrial Expansion $1,200,000 TOTAL $71,850,000 B: Tax Rate The full value tax rate is assumed to be $16.78 per $1,000 of assessed value and remain constant through 2043. C: Projected Income Assuming that the new development activities occur as planned the TID is expected to generate $9,065,145 of tax increment through 2043. Table 5 presents the projected income for TID No. 3 commencing in 2023 and running over the life of the District to the year 2043.Table 6 presents the projected annual performance of the TID’s income and the proposed project costs. Based on the projected values in Table 5 and projected costs in Table 6, the TID is feasible. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 11 Table 5: TID No. 3 Projected Income A B C D E F G H TOTAL ANNUAL TAX DISTRICT DEVELOPMENT VALUE TAX INCREMENTS OTHER TOTAL YEAR VALUE CONSTRUCTION INCREMENT RATE (INCOME) INCOME INCOME ---------- --------------- ----------------- --------------- --------- --------------- ----------- ------------- 2022 $0 $0 $0 0.00 $0 $0 $0 2023 $26,472,800 $305,500 $0 0.00 $0 $0 $0 2024 $26,778,300 $5,260,300 $305,500 0.00 $0 $0 $0 2025 $32,038,600 ($4,833,300) $5,565,800 16.71 $5,105 $0 $5,105 2026 $27,205,300 $0 $732,500 16.78 $93,899 $0 $93,899 2027 $27,205,300 $0 $732,500 16.78 $12,291 $0 $12,291 2028 $27,205,300 $2,700,000 $732,500 16.78 $12,291 $0 $12,291 2029 $29,905,300 $4,700,000 $3,432,500 16.78 $12,291 $0 $12,291 2030 $34,605,300 $3,400,000 $8,132,500 16.78 $57,597 $0 $57,597 2031 $38,005,300 $1,400,000 $11,532,500 16.78 $136,463 $0 $136,463 2032 $39,405,300 $4,000,000 $12,932,500 16.78 $193,515 $0 $193,515 2033 $43,405,300 $4,000,000 $16,932,500 16.78 $217,007 $0 $217,007 2034 $47,405,300 $4,000,000 $20,932,500 16.78 $284,127 $0 $284,127 2035 $51,405,300 $7,000,000 $24,932,500 16.78 $351,247 $0 $351,247 2036 $58,405,300 $7,000,000 $31,932,500 16.78 $418,367 $0 $418,367 2037 $65,405,300 $10,000,000 $38,932,500 16.78 $535,827 $0 $535,827 2038 $75,405,300 $5,000,000 $48,932,500 16.78 $653,287 $0 $653,287 2039 $80,405,300 $3,000,000 $53,932,500 16.78 $821,087 $0 $821,087 2040 $83,405,300 $1,750,000 $56,932,500 16.78 $904,987 $0 $904,987 2041 $85,155,300 $12,700,000 $58,682,500 16.78 $955,327 $0 $955,327 2042 $97,855,300 $1,200,000 $71,382,500 16.78 $984,692 $0 $984,692 2043 $99,055,300 $0 $72,582,500 16.78 $1,197,798 $0 $1,197,798 2044 $99,055,300 $0 $72,582,500 16.78 $1,217,934 $0 $1,217,934 TOTAL $72,582,500 $9,065,145 Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 12 Table 6: TID No. 3 Projected Annual Performance I J K L M N DEVELOPMENT ANNUAL OTHER TOTAL ANNUAL DEC. 31ST YEAR INCENTIVE DEBT SERVICE EXPENSES EXPENSES CASH FLOW ACCT. BALANCE ------------ --------------- --------------- ---------------- --------------- --------------- ---------------- 2022 $0 $0 $0 $0 $0 2023 $0 $0 $0 $0 $0 $0 2024 $0 $0 $0 $0 $0 ($23,912) 2025 $0 $0 $14,813 $14,813 ($9,708) ($33,620) 2026 $0 $0 $60,000 $60,000 $33,899 $279 2027 $20,000.00 $0 $70,000 $90,000 ($77,709) ($77,430) 2028 $20,000.00 $0 $80,000 $100,000 ($87,709) ($165,138) 2029 $70,000.00 $0 $80,000 $150,000 ($137,709) ($302,847) 2030 $130,000.00 $55,000 $100,000 $285,000 ($227,403) ($530,250) 2031 $220,000.00 $55,000 $125,000 $400,000 ($263,537) ($793,786) 2032 $250,000.00 $55,000 $150,000 $455,000 ($261,485) ($1,055,271) 2033 $250,000.00 $55,000 $175,000 $480,000 ($262,993) ($1,318,264) 2034 $250,000.00 $55,000 $180,000 $485,000 ($200,873) ($1,519,136) 2035 $250,000.00 $55,000 $190,000 $495,000 ($143,753) ($1,662,889) 2036 $270,000.00 $55,000 $200,000 $525,000 ($106,633) ($1,769,522) 2037 $290,000.00 $120,000 $300,000 $710,000 ($174,173) ($1,943,694) 2038 $290,000.00 $120,000 $250,000 $660,000 ($6,713) ($1,950,407) 2039 $350,000.00 $120,000 $255,000 $725,000 $96,087 ($1,854,319) 2040 $350,000.00 $120,000 $260,000 $730,000 $174,987 ($1,679,332) 2041 $350,000.00 $120,000 $260,000 $730,000 $225,327 ($1,454,005) 2042 $350,000.00 $120,000 $260,000 $730,000 $254,692 ($1,199,312) 2043 $350,000.00 $120,000 $0 $470,000 $727,798 ($471,514) 2044 $0 $0 $0 $0 $1,217,934 $746,420 TOTAL $4,060,000 $1,225,000 $3,009,813 $8,294,813 Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 13 D: Impact on Overlying Taxing Jurisdictions The estimated share of the projected tax increments to be paid by the owners of taxable property in each of the taxing jurisdictions overlying TID No. 3 is presented in Table 7. Table 7: Analysis of Impact on Overlying Tax Jurisdictions Jurisdiction % Share of Taxes (2025) Share of Projected Increment School District of Oconto Falls 44.4% $4,024,927 Northeast Wisconsin Technical College 3.1% $281,020 Oconto County 17.0% $1,541,075 City of Oconto Falls 35.5% $3,218,128 100% $9,065,150 Source: Wisconsin Department of Revenue “Town, City and City Taxes Levied 2025 - Collected 2026” SECTION VI Financing Under Wisconsin law there are several methods of borrowing, some of which apply against a municipality’s debt limit, and others that do not apply against the limit. The state sets this limit at five percent (5%) of the municipality’s total equalized property valuation. The feasibility of financing specific projects at any given time using a particular method can be determined based on the municipality’s current fiscal situation, anticipated non-TID related capital needs, the amount of money to be borrowed, interest rates, and lending terms. Possible funding sources include: General Obligation Borrowing General Obligation Borrowing includes all types of municipal borrowing from banks, the State Trust Fund, or other lending institutions. This method of borrowing requires little effort or legal expenditures and works particularly well for smaller projects. General Obligation Bonding General Obligation Bonds are a debt instrument backed by the full faith and credit of the municipality and its ability to raise revenue through taxation. In the case of default, the municipality is liable for repayment of the debt. As a result, this type of debt can often result in lower interest rates than regular General Obligation Borrowing. The high fees associated with the issuance of the bonds makes them more attractive for larger projects. Mortgage Revenue Bonds Revenue Bonds are a debt instrument backed by revenue generated from the project. These types of bonds are also mainly used for larger debt issuances due to their relatively high associated fees. They are typically issued by municipal bodies that raise revenues on a fee for service type basis, such as the Water & Sewer Utility. These types of bonds generally do not count against a municipality’s five percent debt limit. Special Assessment “B” Bonds Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 14 Special Assessment “B” Bonds are a debt instrument backed by the municipality’s ability to raise revenue from special assessments charged to persons, organizations, or businesses receiving benefits from the project. These bonds also do not normally count against a municipality’s debt limit. Federal/State Loan and Grant Programs The State and Federal Government often sponsor grant and loan programs that municipalities may potentially use to supplement TID expenditures or provide financing for capital costs which positively impact the District. These programs include Wisconsin Community Development Block Grants, Rural Development Administration Community Facility Loan/Grants, Transportation Economic Assistance Grants, and Economic Development Administration Grants. These programs require local match funding to insure State and Federal participation in the project. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 15 SECTION VII Proposed Zoning Changes The City of Oconto Falls is zoned in accordance with an ordinance formally adopted by the City Council. Based on the current zoning classifications within TID No. 3, no zoning changes are necessary as a result of amending TID No. 3. SECTION VIII Proposed Changes in the Community Development Plan, Map, Building Codes & Ordinance The amendment of TID No. 3 will not require any changes to the existing community development plans or the City’s municipal codes or ordinances. The projects proposed in the Project Plan are consistent with the development policies of the municipality, as well as existing building codes, maps, and ordinances. SECTION IX Relocation No persons are expected to be displaced or relocated as a result of proposed projects in the TID; however, if relocation were to become necessary in the future, the following is the method proposed by the City or Community Development Authority for displacement or relocation. Before negotiations begin for the acquisition of property or easements, all property owners will be contacted to determine if there will be displaced persons as defined by Wisconsin Statues and Administrative Rules. If it appears there will be displaced persons, all property owners and prospective displaced persons will be provided an informational pamphlet prepared by the Wisconsin Department of Administration (DOA). The City will file a relocation plan with the DOA and shall keep records as required in Wisconsin Statutes 32.27. The City will provide each owner a full narrative appraisal, a map showing the owners of all property affected by the proposed project and a list of neighboring landowners to whom offers are being made as required by law. SECTION X Statement Indicating How the TID Promotes Orderly Development of Municipality TID No. 3 will promote orderly development in the City of Oconto Falls by marketing and attracting economic activity to a specified area. This allows the City greater control over economic activity in order to ensure that development and/or growth is orderly, harmonious with adjoining land uses, and enhances the health and welfare of the community. SECTION XI Legal Opinion An opinion from the City legal counsel regarding the Project Plan for TID No. 3 and its compliance with s. 66.1105 of Wisconsin Statutes is provided in Appendix G. To Be Provided Upon Review of All Documents. Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 16 SECTION XII Glossary of TIF Related Terms Base Value The aggregate value, as equalized by DOR, of the real, personal, and non-exempt municipal- owned property located within the TID as of the valuation date. Equalized Value The estimate of the State of Wisconsin Department of Revenue of the full market value of property; used to apportion property tax levies of counties, school districts and municipalities among tax districts. Expenditure Period The time during which expenses may be incurred for the implementation of the approved project plan and the completion of the projects outlined therein. The current maximum expenditure period for all districts ends five years before the un-extended maximum life of the TID. Non-Project Costs As part of the project plan, there may be investments that are not eligible for TIF, or that are paid for with revenue other than tax increment revenue – such as a grant. Project Plan The plan, properly submitted and approved by the Wisconsin Department of Revenue, for the financial development or redevelopment of a TID, including all properly approved amendments. Tax Incremental District (TID) The contiguous geographical area within a municipality consisting solely of whole units of property as are assessed for general property tax purposed not including railroad rights of way, rivers or highways, or wetlands as defined in Wisconsin Statutes 23.32. Tax Incremental Financing (TIF) A mechanism for financing development and redevelopment projects whereby property tax revenue from increased property values in a defined geographic district is used to pay for public improvements, such as roads, sewer and water lines. Once the improvements are paid for, the property taxes go to the municipality, county and school districts. Tax Increment The taxes levied by all overlying taxing jurisdictions on the difference between the base value and the current value of the TID, also known as the value increment. These taxes are sent to the municipality who operates the TID, and used to pay for the approved project costs laid out in the project plan. Tax Rate The rate, usually expressed in terms of dollars per one thousand dollars of assessed valuation, at which taxes are levied against the total assessed valuation of the municipality. Due to changes in the total assessed valuation of the municipality from year to year, the tax levy change and the Territory Amendment No. 1 to Tax Increment Finance District No. 3 City of Oconto Falls 17 tax rate change will not be the same. The tax rate change reflects what impact the property owner will see in their total taxes. Value Increment The difference in value between the base value and the current value. This is the amount of property value that can be attributed to the TIF investment, and as such is the portion of the tax base that is used to generate the tax increment that pays for the investment. W a s c h b i s c h R d C o u n t y R o a d B O c o n t o R i v e r C o u n t y R o a d B W H i g h l a n d D r 2 2 O c o n t o R i v e r N F l a t l e y A v e S h e r m a n S t K i n g S t C o u n t r y s i d e L n S a i n t A u b i n L n S F l a t l e y A v e G r e e n B a y A v e G o l d e n C o r n e r s R d S h e r i d a n S t M i l l e n i u m R d E H i g h l a n d D r R a l p h L e m o r a n d e D r H a n k M a r k s D r S t a t e H i g h w a y 2 2 2 2 O c o n t o R i v e r N M a p l e A v e R i v e r S t S h e r m a n S t E l m A v e N O a k l a n d A v e Q u i n c y S t C a l d w e l l A v e N F r a n k l i n S t B r o n s o n A v e K i n g S t O c o n t o F a l l s L o w e r O c o n t o F a l l s U p p e r B P O c o n t o R i v e r T h o m a s S t B i r c h A v eS h e r i d a n S t P a r k A v e G r a n t S t W o o d l a n d A v e S O a k l a n d A v e G r e e n B a y A v e S M a p l e A v e S p l i n t e r C r e e k L n C h e s t n u t R d P i o n e e r D r M i l l e n i u m R d S a u n d e r s D r E H i g h l a n d D r C h e s t n u t R d R e a R d C a l d w e l l A v e H i g h l a n d S q N M u n s e r t A v e J a c k s o n S t H i g h l a n d D r C h e r r y A v e D o v e L n H a n k M a r k s D r S t a t e H i g h w a y 2 2 2 2 P e s h t i g o S t a t e B a n k S C h e s t n u t A v e W a l n u t A v e C a l d w e l l A v e N F r a n k l i n S t S M i l w a u k e e A v e G r o v e S t P o p l a r A v e C o l u m b i a S t N M i l w a u k e e A v e C h e r r y A v e P a u l S t N M a i n S t N C h e s t n u t A v e 2 2 O c o n t o F a l l s S c h o o l D i s t r i c t B u s G a r a g e O C O N T O F A L L S O c o n t o R i v e r R i d g e R d R i d g e R d S M a i n S t R i v e r I s l a n d D r S F r a n k l i n S t S M i l w a u k e e A v e R i v e r I s l a n d G o l f C o u r s e S k i T o w R d S p l i n t e r C r e e k L n H i g h l a n d D r E a g l e D r G r o v e S t W i s c o n s i n S t C o l u m b i a S t S u n r i s e C t N H i l l s i d e A v e M e a d A v e M e a d o w R d S F a r m R d R i v e r I s l a n d R d S k i T o w R d 207 206 204 203 114 173 172174 175178 183 163162 165 200 158 155 159 150 153 191 139 211 188 124 123 176 166 143 149 94 76 79 102 84 91 48 46 42 45 40 41 35 43 27 34 32 36 31 37 38 29 216 217 218 19 22 17 15 30 18 13 7 14 25 5 2620 16 114 8 3 10 6 47 44 33 157 202 198 209 215 214213 12 24 21 2 1 216 217 218 215 214213 TID NO. 3 PARCELS TID NO. 3 AMENDED PARCELS TID NO. 3 BOUNDARY CITY OF OCONTO FALLS PARCELS MUNICIPAL BOUNDARY 0 500 1,000 Feet Printed By: bpeterson, File: C:\GIS\Oconto TID\GIS (Updating City of Oconto Falls - TID 3 Amendment)\Oconto Falls, City of_TID No 3_ProProject (Jan_2024).aprx, TID_3_Boundary_Map Print Date: 8/5/2026 Data Sources: Oconto County, WI Sources: Esri, TomTom, Garmin, FAO, NOAA, USGS, © OpenStreetMap contributors, and the GIS User Community CITY OF OCONTO FALLS OCONTO COUNTY, WISCONSIN TID No. 3 Amendment TID BOUNDARY 180 9 39 28 154 182 184 169 160 156 77 78 164 179186 197 196 190 187 181 161 167 170 171 168 143 120 8283 201 148 205 198 Map ID Parcel ID Map ID Parcel ID Map ID Parcel ID Map ID Parcel ID 1 2660202504800A 2 2660202504800B 3 2660202504800 4 2660202605000A 5 2660202605000 6 2660303506801 7 2660302905800B 8 2660202605005 9 2660303506801A 10 2660303506801A1 11 2660202605006 12 2660303807400 13 2660302905800A 14 2660303807400A 15 2660303506800 16 2660202605007 17 2660303506802 18 2660202705271T 19 2660302905800 20 2660202304520 21 2660202204251T 22 2660202705270T 24 2660202705201T 25 2660202304521 26 2660202304500 27 2660303607002 28 2660303607000 29 2660302905650 30 2660202204247T 31 2660302905601T 32 2660302905600T 33 2660202805400T 34 2660202805485T 35 2660302905720 36 2660202805470T 37 2660202805450T 38 2660202805430T 39 2660302905782T 40 2660302905724T 41 2660202805505T 42 2660302905780T 43 2660202104047T 44 2660202805495 45 2660202805515T 46 2660202805565T 47 2660202805570 48 2660202805560 49 2660707715229 50 2660707715315 51 2660707715316 52 2660707715324 53 2660707715321 54 2660707715326 55 2660707715327 56 2660707715328 57 2660707715284 58 2660707715289 59 2660707715241 60 2660707715267 61 2660708416601 62 2660707715242 63 2660707715243 64 2660707715269 65 2660707715244 66 2660707715270 67 2660708416607 68 2660707715246 69 2660708416608 70 2660707715257 71 2660707715271 72 2660707715282 73 2660707715258 74 2660708416609 75 2660707715281 76 2660607013841T Map ID Parcel ID 77 2660607013831 78 2660607013830 79 2660607013875T 80 2660707715273 81 2660707715260 82 2660708416662 83 2660708416661 84 2660708416647 85 2660707715261 86 2660707715279 87 2660707715262 88 2660707715276 89 2660707715263 90 2660707715278 91 2660708416722 92 2660707715277 93 2660707715264 94 26614251041157 95 2660707715265 96 2660707715366 97 2660707715361 98 2660707815474 99 2660707715364 100 2660707815459 101 2660707815487 102 2660708416750 103 2660707815473 104 2660707815486 105 2660707715481 106 2660707815488 107 2660707815472 108 2660708516852 109 2660707815471 110 2660707815485 111 2660707815489 112 2660707815495 113 2660707815470 114 2660707915653A 115 2660707815484 116 2660708516853 117 2660707815500 118 2660707815490 119 2660707815483 120 2660708416638 121 2660707815469 122 2660707815482 123 2660607013978 Map ID Parcel ID 124 2660607013980 125 2660707815491 126 2660707815481 127 2660708516860 128 2660707815468 129 2660707815480 130 2660707815492 131 2660707815465 132 2660707815479 133 2660708416709 134 2660708516862 135 2660707815467 136 2660707815499 137 2660707815478 138 2660707815493 139 2660607514852 140 2660708516864 141 2660707815477 142 2660707815476 143 2660708316419 144 2660707815464 145 2660708516866 146 2660707815475 147 2660707815451B 148 2660708316450 149 2660708316404 Map ID Parcel ID 150 2660607514855 151 2660707815463 152 26618250071479 153 2660607514894 154 2660607514884 155 2660607514805T 156 2660607514823 157 2660607514910 158 2660607514815 159 2660707915652 160 2660607514905 161 2660708316533 162 2660607414630 163 2660607414621 164 2660607414614 165 2660707915798 166 2660708316541 167 2660708617074 27 210 Map ID Parcel ID Map ID Parcel ID 168 2660708617075 169 2660607414602 170 2660708617085 171 2660708617084 172 2660607114142T 173 2660607114180T 174 2660607114168T 175 2660607114118T 176 2660708316544 177 2660607414641 178 2660607114094T 179 2660707915793 180 2660607414706 181 2660708617078 182 2660607414671 183 2660707915653B 184 2660607414670 185 2660607414645 186 2660707915789 187 2660708316555 188 2660708617080 189 2660607414787 190 2660708617180 191 2660708617138 192 2660607414786 193 2660607414764 194 2660607414780 195 2660607414765 Map ID Parcel ID 196 2660708617136A 197 2660708617136B 198 2660707915653C 199 2660607414780A 200 2660708617156 201 2660707915751T 202 2660707915759 203 2660607314585T1 204 2660607314438 205 2660607314411 206 2660607314585T 207 2660708015801T 208 2660708516861 209 2660707915653 210 2660708216208 211 2660707815510T 212 26618250081480 213 2660303005900T 214 2660303005900T1 215 2660303005975 216 2660202705275T 217 2660202705305TA 218 2660202705365T 133 PLEASE SEE INSERT MAP FOR PARCELS MISSING MAP IDS Print Date: 7/29/2026 Oconto County Land Information Systems makes every effort to produce the most current and accurate information possible. No warranties, expressed or implied, are provided for the data provided, its use, or its interpretation. Oconto County does not guarantee the accuracy of the material contained herein and is not responsible for any misuse or misrepresentation of this information or its derivatives. Oconto County parcel maps are for tax and real property listing purposes only and do NOT represent a survey. The tax parcel maps are compiled from official records, including survey plats and deeds, but only contain the information required for Oconto County business. You should always use the original recorded documents for legal or survey information SCALE: 1" = ' Oconto County GIS TextBox1 309 3,713.83 CITY OF OCONTO FALLS AMENDMENT #1 TO TID #3 PROPOSED TIMETABLE Date Meeting/Action July 31, 2026 (Monday) Plan Commission Public Hearing and Joint Review Board Organization meeting notices sent to the newspaper. MSA prepares notices. August 6, 2026 (Thursday) City notifies taxing entities (school district, county, vocational college, and any special taxing districts) on the proposed amendment of No. 3 and upcoming meetings. As of 1/1/25, notification can be via email. August 7, 2026 (Friday) Notice of Plan Commission Public Hearing is published in the local newspaper (Class I). Joint Review Board public meeting is published. MSA prepares the Notice of Public Hearing and meetings. August 18, 2026 (Tuesday) Joint Review Board meets to choose chairperson and citizen member. A review of the draft of amended Project Plan and boundaries for TID No. 3 occurs. August 18, 2026((Tuesday) Plan Commission holds the Public Hearing on the amended Project Plan and boundaries of TIF No. 3. Following the Public Hearing, the Plan Commission shall meet and act on a resolution recommending approval of the amendment of TID #8 to the City Council. MSA attends the Public Hearing and the Plan Commission meeting. August 18, 2026 (Tuesday) City Council action on the amendment of TID No. 3. Approval by resolution contains findings that detail the TID’s consistency with state statutes. MSA attends this meeting. August 21, 2026 (Friday) Second Joint Review Board meeting notice sent to the newspaper. August 28, 2026 (Friday) Joint Review Board public meeting notice is published. MSA prepares public meeting notice. September 9, 2026 (Tentative - Tuesday) Upon approval of the City Council, the Joint Review Board holds a second meeting to review and act, by resolution, on the amendment of TID No. 3. The JRB submits its decision to the City no more than 7 days after the vote. MSA attends this meeting. September 17, 2026 (Thursday) Department of Revenue is notified of the amendment of TID No. 3 by the City of Oconto Falls and subsequent approval by the Joint Review Board. On or Before October 31, 2026 Submit base packet documentation and Project Plan for Wisconsin Department of Revenue certification.