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3. Fundamentals of Tax Increment Financing (TIF) 6. Summary of Individual Tax Increment Financing Districts 29 29 Three Year Rule: The NWQ Special Law TIF District me the 3-year rule. Four Year Rule: In 2009, the Minnesota Legislature extended the time frame of this provision from four to six years for districts that were certified between January 1, 2005, and April 20, 2009. The NWQ Special Law TIF six-year deadline was September 2011. Five Year Rule: In 2009, the Minnesota Legislature extended the time frame of this provision from five years to ten for districts certified between June 30, 2003, and April 20, 2009. The ten-year deadline is September 2015. Geographic Enlargements: MN Statute 469.175 sub 4(f) places limits on the length of time a TIF district may add parcels. No parcels may be added five years after the certification date. The NWQ Special Law TIF may not be enlarged after September 2010.