Comments on Tax Incentive Financing

The Supervisor of Assessments in Ogle County, Illinois published a critique of the authors' "Tax Increment Financing [TIF] in McLean County, Illinois: Further Discussion of the Assessor's Role in Determining Policy Outcomes," which appeared in the November-December 1994 issue of Assessment Journal and tested whether certain political incentives might have influenced valuation practices within that TIF district. This paper refutes the four complaints the Ogle County official lodged against the authors' TIF study