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Tax Increment Financing (TIF) <br /> • Cities Use TIF to: <br /> — Stimulate development where it would otherwise not occur <br /> ("but for" test) <br /> — Encourage development of uses that would otherwise not <br /> occur, such as low income housing <br /> — Enhance tax base <br /> — Facilitate infrastructure improvements <br /> — Coordinate new developments with existing plans <br /> Public Sector Advisors springsted <br />