# TID 5 property and ownership database

Every parcel inside Tax Incremental District 5, who owns it, its assessed value by year, whether it is exempt, and what its tax bill was. Built from the Milwaukee County parcel files the state publishes each year. Open `index.html` for the map and tables; the same figures are in `data/`.

Roll years 2014 to 2024. A roll year's values are as of January 1 and its bill is mailed that December, so roll year 2024 is the bill paid in 2025. TID 5's base is the 2015 roll.

## What is here

- `scripts/build_property.py` reads the county files and writes everything in `data/`. `python scripts/build_property.py` rebuilds it in about a minute (the first run also parses the 521-page 2022 roll PDF and caches the result in `data/roll_2022_districts.csv`).
- `data/parcels.csv`: one row per parcel per roll year (3,717 rows, 356 parcels). Parcel id, address, owner (see privacy rule), owner type, property class and exempt code, land, improvements and total assessed, the county's estimated fair market value, gross and net tax, status, whether the parcel is in the district and how that was decided, whether it was on the 2015 base roll, TID project label, acres.
- `data/parcels_latest.csv`: one row per parcel, its latest year, plus its 2015 value, growth since 2015 and the new-construction and appreciation totals attributed to it.
- `data/summary.json`: the district tables (value by year against DOR, growth split, top taxpayers, exempt property, concentration, membership notes).
- `data/property.js`: `window.PROPERTY = {...}`, what `index.html` loads. Includes the geometry.
- `data/parcels.geojson`: simplified parcel outlines in WGS84 with the district boundary and the 2019 addition as two extra features (0.19 MB).
- `index.html`: Leaflet map colored by growth, value, owner type, status or new construction; year slider; district-by-year, growth, top-taxpayer and exempt tables; a searchable, sortable parcel table with CSV download. No build step. The background map (streets, rail, the Lake Michigan shore) is drawn from `data/streets.js`, saved from OpenStreetMap by `python scripts/fetch_streets.py`, so the page uses no map-tile service; only Leaflet comes from a CDN.

## Sources

All under `C:\dev\City of St Francis Information\County Data\Property & Parcel Data (GIS)\`.

- `Statewide Parcel Datasets\raw\gdb_<year>\V*_Wisconsin_Parcels_MILWAUKEE.gdb`: Wisconsin Statewide Parcel Map Initiative, Milwaukee County extracts V2 to V11. The folder is named by download year; the script labels each by the `TAXROLLYEAR` its rows carry, which is one year earlier (gdb_2015 is roll 2014, gdb_2024 is roll 2024). No version carries a 2022 roll; the county did not submit one. Fields used: `PARCELID`, `SITEADRESS`, `OWNERNME1`, `OWNERNME2`, `PSTLADRESS`, `CNTASSDVALUE`, `LNDVALUE`, `IMPVALUE`, `ESTFMKVALUE`, `GRSPRPTA`, `NETPRPTA` (the bill after credits), `PROPCLASS`, `AUXCLASS`, `GISACRES`, and the polygon. There is no TID field in any version.
- `Statewide Parcel Datasets\processed\parcels_2022.csv`: the 2022 roll, parsed by the existing `Parcel Extraction Scripts\parse_2022_roll.py` from the assessor's PDF. Values only, no owner, no bills. Owners for 2022 are carried from the 2021 file (2023 where a parcel is new). The three manufacturing parcels print at $0 on the local roll (state-assessed); their 2022 value is the average of 2021 and 2023 and is flagged in the `note` column.
- `Statewide Parcel Datasets\raw\2022-roll-v2.pdf`: City of Saint Francis 2022 Completed Real Estate Assessment Roll, Associated Appraisal Consultants, June 8, 2022. Its "Districts" column prints "TID 5 - 0005" on each parcel in the district. This is the only file on disk with a TID code per parcel. Its exempt class codes (X2 to X5) are used for 2022.
- `Statewide Parcel Datasets\raw\dor\tidsoc-2018.xlsx` to `tidsoc-2025.xlsx`: DOR TID Statement of Changes, the certified district totals.
- `Milwaukee County Cadastral.gdb`, layer `Parcel_Ply`: geometry fallback keyed by `Taxkey`. Not needed in practice; every roll-listed parcel has statewide geometry.
- `City Design\TID - Plans & Amendments\TID 5 Plan Amendment (FINAL 2019-12-11).pdf`, Section 5, page 9: the four parcels added in 2019 (545-8909-003, 545-8922-002, 545-8921-000, 545-8999-002 the Deer Creek school site), 14.126 acres, base to be set on January 1, 2020 values. The original 2015 project plan is not on disk.
- `new-development/taxes-paid/taxes_paid.py` (this repo): the project parcel ids and developer names used for the "TID project" labels.

## How TID 5 membership was decided

1. The 2022 roll codes 340 parcels "TID 5". That list is authoritative for 2022 and matches the existing `processed/tid5_parcels.csv` exactly.
2. The 340 outlines joined together make the boundary: 501.2 acres of parcels. The 2019 amendment states 502.13 acres after the addition, so the plan's acreage is parcel area, not streets.
3. For every roll year with geometry (all but 2022), a parcel is in the district if its id is on the 2022 list or its representative point falls inside that boundary. The geometry test adds 16 parcels that the roll list cannot: the Mariner site before its 2017 replat (543-9020), the Bluffs parcels created in September 2024 (543-9028, 543-9029), the KK Corners lots the city assembled (584-9002/3/4/7), the Sivyer Avenue lots (544-0064/65/67), and a few others. Every one is a predecessor or successor of a listed parcel; none is a stray. 2022 is matched by parcel id (the 340 plus any id seen in the district in another year).
4. "On the 2015 base roll" means the parcel id was on the roll-year-2015 file, taxable, and inside the original territory. Parcels inside the 2019 addition are marked "added 2019" in every year.

The script prints the geometry-only list on each run and `summary.json` keeps it under `membership`.

## Headline figures

District taxable assessed value (sum of `CNTASSDVALUE` over taxable parcels in the district) against DOR's figures for the same district:

| Roll year | Taxable parcels | This file | DOR assessed, real estate | DOR equalized, TID-in | DOR increment |
|---|--:|--:|--:|--:|--:|
| 2015 | 291 | $74,731,800 | | | base year |
| 2016 | 295 | $76,446,300 | | | |
| 2017 | 296 | $77,000,600 | | | |
| 2018 | | $83,675,900 | $84,634,300 | $91,238,800 | $9,862,600 |
| 2019 | | $92,881,900 | $91,783,900 | $93,612,900 | $12,236,700 |
| 2020 | | $118,336,200 | $110,028,300 | $123,508,600 | $42,132,400 |
| 2021 | | $160,899,720 | $159,631,700 | $171,576,000 | $89,932,700 |
| 2022 | | $184,244,050 | $183,544,900 | $208,526,800 | $126,883,500 |
| 2023 | | $184,451,900 | $183,745,000 | $237,229,200 | $155,585,900 |
| 2024 | 295 | $215,034,700 | $222,742,500 | $223,809,300 | $142,927,800 |
| 2025 | | not yet published | $223,587,100 | $224,135,300 | $143,253,800 |

The file and DOR agree within 1.2% in every year except 2020 (+7.6%) and 2024 (−3.5%); see caveats. DOR's base value is $80,881,500 in its 2024 and 2025 statements, $81,376,200 in 2018 to 2020 and $81,643,300 in 2021 to 2023 (the 2019 addition, then a restatement). The 2015 roll sums to $74,414,000 assessed for the original territory (288 taxable parcels), $79,249,600 at the county's estimated fair market value; the base is an equalized figure, so the assessed sum is not expected to match it.

Largest taxpayers on the 2024 roll, share of the district's $215.0M taxable value:

| | Owner | Parcels | Assessed | Share |
|---|---|--:|--:|--:|
| 1 | St. Francis Property Owner LLC (42 Hundred on the Lake) | 1 | $44,306,000 | 20.6% |
| 2 | Bear St. Francis 1 LLC (The Mariner) | 1 | $42,758,500 | 19.9% |
| 3 | PH St. Francis LLC (FBI building) | 1 | $20,559,300 | 9.6% |
| 4 | Bravo Limited Partnership | 3 | $10,601,300 | 4.9% |
| 5 | Lakepark3 LLC | 2 | $7,549,000 | 3.5% |
| 6 | Cobalt Supreme - LP LLC | 1 | $6,890,300 | 3.2% |
| 7 | R Path Properties LLC | 1 | $3,028,500 | 1.4% |
| 8 | Sunset Investors St. Francis LLC | 2 | $2,595,400 | 1.2% |
| 9 | 3700 On the Lake Property Owner LLC (The Bluffs) | 1 | $2,314,800 | 1.1% |
| 10 | Hidden Ponds Development LLC | 52 | $2,311,600 | 1.1% |

The three subsidized towers are 50.0% of the district's taxable value; the top 10 owners are 66.5%, the top 15 are 70.3%. The 192 parcels owned by individuals or personal trusts are 27.4%. 33 distinct entities own taxable property in the district; 10 of them own more than one parcel. No two distinct entities share a mailing address in the 2024 file, so there is nothing to report on related entities beyond what the names say.

Where the growth came from, 2015 roll to 2024 roll: start $74.7M; new construction +$90.2M; appreciation on unchanged parcels +$56.3M; parcels leaving or joining the taxable roll −$6.1M; end $215.0M. The big construction years are 2021 ($42.6M: 42 Hundred's first value and the Mariner's completion) and 2022 ($19.3M). The big appreciation years are the two revaluations, 2020 (+$15.8M) and 2024 (+$31.6M).

Exempt property: 43 parcels on the 2024 roll, 276.7 acres of the district's 501.2. City of St. Francis 26 parcels, 140.7 acres (the Triangle, the landfill parcels at 3707 S. Lake Dr., Howard Avenue and Kinnickinnic Avenue lots); St. Francis School District 3 parcels, 46.6 acres; DeSales Preparatory Seminary 44.5 acres; Sisters of St. Francis of Assisi 16.8 acres; utilities and the railroad 17.4 acres. In 2015 there were 30 exempt parcels on 203.3 acres. The county file carries no value for exempt parcels, so exempt value cannot be summed. What can be measured is value that left the taxable roll: the Triangle parcel 543-9996 was taxed at $1,584,000 through 2021 and has been exempt since the city bought it (2022 roll); 3501 S. Lake Dr. (542-9997, $133,200), Crawford Avenue (545-8008, $107,400), two Howard Avenue lots (545-8908-001 $129,000 and 545-8909-003 $121,500, exempt from 2019) and 3865 S. Packard (544-0025, $58,400, from 2021) followed the same path. Together $2.13M of once-taxable value is now exempt, $1.58M of it in the Triangle.

## The new-construction rule

For a parcel that is taxable in two consecutive roll years, expected improvements = prior improvements × (1 + m), where m is the citywide median change in improvement value that year among class-1 (residential) parcels present in both years. m is 0 in most years, +23.7% in 2020 and +54.0% in 2024, the two revaluations. The excess of actual improvements over expected is new construction if it is at least $50,000 and at least 25% of the expectation (or the parcel had no improvements before). Everything else in the parcel's change, land included, is appreciation. A parcel that is newly valued (a replat, or a first value once construction begins) counts its improvements as new construction if they are $50,000 or more and its land as a parcel change; a parcel that leaves the taxable roll is a negative parcel change. The threshold is a judgment; the summary lists every event it fires on so the reader can see what it caught.

## Privacy rule

Owner names are public record, but this is not a list of neighbors. A name is shown only if it carries a business, government or institutional token (LLC, Inc, Corp, Co, Partnership, Holdings, Properties, Church, School, City of, and so on; the full list is in the script). Everything else is written as "Individual owner", and a trust without a business token as "Individual owner (trust)". The real names of individuals are never written to `parcels.csv`, `parcels_latest.csv`, `summary.json`, `property.js` or the GeoJSON; the script drops the county's owner and mailing-address fields before output. Where an entity name itself contains a person's name (a family LLC, a "dba" listing), it is shown as the county prints it.

Owner grouping merges spelling variants of one name (punctuation, "Saint"/"St", "L L C", a truncated name that is a prefix of the full one) and nothing else. Distinct entities are kept apart even when they look related; the script checks for entities sharing a mailing address and reports any it finds.

## Caveats

- The 2014 roll is on a different assessment basis. The city revalued for 2015; 2014 home totals run about 23% higher with land and improvements split differently. 2014 is kept for history and excluded from the growth split.
- 2020: the county sum ($118.3M) is 7.6% above DOR's real-estate line ($110.0M) and 4% below DOR's total equalized value ($123.5M). The Mariner was mid-construction and the county file carried it at $18.7M; DOR's statement puts some of that year's value in an adjustment column instead. The 2021 figures agree within 0.8%.
- 2024: the county sum is $7.7M below DOR's. The Bluffs site was replatted in September 2024 into 543-9028 and 543-9029, and the 2024 county file has no value or owner for either, while the old parcels (543-9023 at $3.16M and 543-9024 at $0.5M in 2023) are gone. That explains about half the gap; the rest is unexplained.
- 2022 has values but no tax bills (the roll PDF), no geometry (acres come from the roll's own acreage column, 447.7 acres because a few parcels print none) and no owner column (carried from 2021).
- Exempt coding in the county file is inconsistent before 2019: exempt parcels appear with `PROPCLASS` 7 and no value, or with no class and no value, and some with `AUXCLASS` blank. The script calls a parcel exempt when it has an X code, or has no value and a government, school or church owner. Utility and railroad parcels are state-assessed and carry no local value; the county marks them X4 in later years and they are counted as exempt from then. Parcels the county lists as "NOT AVAILABLE" or "INCOMPLETE TAXROLL INFORMATION" are "no local value".
- The county's 2016 to 2018 files have no record for the Mariner parcel at all (under construction); it reappears in 2019 at $8.9M.
- Growth since 2015 is by parcel id. Parcels replatted since 2015 have no 2015 value and show no growth; their history is in the parcel changes column of the growth table.
- Condominium units (Hidden Ponds, 584-2000 to 584-2087) share one footprint polygon in the county file. Acres are split evenly across the units sharing a polygon so the district's acreage adds up; the map draws them stacked.
- 2025 values exist only for the district total (DOR) and for the three towers (`Start of Parcel Mapping.xlsx`, used by `taxes-paid`); the 2025 parcel file (V12) is expected mid-2026. Add it by dropping the new GDB under `raw/gdb_2025/` and re-running.