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2. Executive Summary: Tax Increment Financing District Review BAKER TILLY PROVIDES HIGH QUALITY, INDEPENDENT FINANCIAL AND MANAGEMENT ADVISORY SERVICES TO PUBLIC AND NON-PROFIT ORGANIZATIONS, AND WORKS WITH THEM IN THE LONG-TERM PROCESS OF BUILDING THEIR COMMUNITIES ON A FISCALLY SOUND AND WELL-MANAGED BASIS. INTRODUCTION ................................................................... 3 EXECUTIVE SUMMARY ..................................................... 4 FUNDAMENTALS OF TIF .................................................. 5 TIF DISTRICT SUMMARY .................................................. 9 ASSUMPTIONS .................................................................. 15 INDIVIDUAL TIF DISTRICT SUMMARY ........................ 16 FUTURE CONSIDERATIONS .......................................... 53 RECOMMENDATIONS ...................................................... 55 APPENDIX ................................................................................