How TIF Works · Monetization Options

TIF bond monetization: the available options

While TIF has been around for decades, monetizing a developer backed TIF bond is a relatively new concept in commercial real estate financing. Some developers loan against the bond through their construction loan, but are subject to the same interest and advance rates, limiting net proceeds. Some hold the bond as income to the real estate — but this can significantly limit returns and hinder project disposition.

Covering project costs while reducing contributed equity
Project Shot · Development

Reduce Contributed Equity

Covering project costs while reducing contributed equity

How the incentive is monetized determines how much of it reaches the capital stack.

  • Bonds valued over the full term of the incentive
  • Purchase price evaluated on real-time treasury rates
  • Bond structure optimized for proceeds, funded at loan closing
Turn TIF into up-front cash

Monetization Options

Alternative TIF monetization methods may result in lower upfront proceeds.

Hageman Capital vs. loans
01

Holding the bonds

Holding produces semi-annual cash flows paid from the project's taxes. Those flows arrive over decades; upfront proceeds arrive when the capital stack is being assembled.

02

Combining TIF into construction loans

Including TIF cash flows in the construction loan severely limits proceeds and requires additional contributed equity — and causes a drag on real estate returns, as bond returns should be lower than project returns.

03

Originating new loans

A new line of credit accesses a portion of the TIF's value, but carries origination, servicing, and underwriting fees — requiring additional upfront equity and adding interest expense to the project.

04

Why upfront monetization is rare

To reduce exposure to a municipality's credit, most TIF bonds are issued as developer backed and pay-as-you-go — the proposed development must generate value and future taxes above and beyond the initial value of the incentive.

TIF structures that deliver more capital at construction loan closing
Team – Expertise

Structuring

TIF structures that deliver more capital at construction loan closing

An outright sale carries less debt and lower contributed equity than the alternatives. Reaching the full value of the incentive requires structuring expertise, which is the work Hageman Capital does on every transaction.

  • Outright purchase of TIF and incentive bonds at competitive valuations
  • Flexible structuring across the capital stack, from senior to gap funding
  • Decisive diligence — most valuations returned within days, funded in weeks
  • Discretion and continuity from first call through closing
Let's get started

Turning TIF into Capital

TIF as a source of project capital.

Selling the bond converts the incentive into immediate capital, which improves project returns and reduces the equity the sponsor must contribute.