Incentive Districts

Tax Increment Financing (TIF) Districts

Illinois law allows units of local governments to designate areas within their jurisdiction as TIF districts, and there are several within Normal town limits.  These districts dedicate sales tax revenues and additional property tax revenues generated within the TIF for improvements within the district to encourage new economic development and job creation.  Funds may be used for costs associated with the development or redevelopment of property within the TIF, allowing blighted, declining and underperforming areas to again become viable, and allowing these areas to compete with vacant land at the edge of urban areas.

Projects in TIF districts typically include:

  • Redevelopment of substandard, obsolete, or vacant buildings
  • Financing public infrastructure improvements, including streets, sewer, water, in declining areas
  • Cleaning up polluted areas
  • Improving the viability of downtown business districts; rehabilitating historic properties
  • Providing infrastructure needed to develop a site for new industrial or commercial use
a snapshot of a map for the Main/Osage TIF. Click to view a PDF of the plan.
a snapshot of a map for the Uptown Normal TIF. Click to view a PDF of the plan.
a snapshot of a map for the North Normal Warehouse TIF. Click to view a PDF of the plan.
a snapshot of a map for the Main/I55 TIF. Click to view a PDF of the plan.
a snapshot of a map for the One Normal Plaza TIF. Click to view a PDF of the plan.
a snapshot of a Enterprise Zone map. Click to view the website.

Enterprise Zone

The Illinois Enterprise Zone Program is designed to stimulate economic growth and neighborhood revitalization in economically depressed areas of the state through state and local tax incentives, regulatory relief and improved governmental services.  The local program is administered by the Bloomington-Normal Economic Development Council.   Businesses located or expanding in an Illinois enterprise zone may be eligible for  state and local tax incentives such as:

  • Exemption on retailers’ occupation tax paid on building materials
  • Expanded state sales tax exemptions on purchases of personal property used or consumed in the manufacturing process or in the operation of a pollution control facility
  • An exemption on the state utility tax for electricity and natural gas
  • An exemption on the Illinois Commerce Commission’s administrative charge and telecommunication excise tax

Special Service Area

A  Special  Service  Area (SSA)  is  defined  by  Illinois law  as  “a  contiguous  area within  a  municipality  or county in which special governmental  services  are  provided.”  This type of district allows local governments to establish such areas without incurring debt or levying a tax on the entire municipality. In short, an SSA allows local governments to tax for and deliver services to limited geographic areas within their jurisdictions.   Ordinance No. 4971 established Special Service Area Number One at the Shoppes at College Hills.       

A photo of the shoppes at college hills. Click for view ORD 4971 (PDF)