CALED’s Tax Increment Financing Primer

The California Association for Local Economic Development (CALED) initiated this primer because we saw a need to help California jurisdictions understand some of the basics of using Enhanced Infrastructure Finance Districts (EIFDs) and Community Revitalization Investment Areas (CRIAs) to meet their economic development goals. As legislation over the past few years, some of it CALED-sponsored, improved and updated tax-increment financing tools, CALED saw a need to update the primer.

This primer update is the result of the combined effort of many individuals, and we appreciate all their contributions. Completion of this update could not have been possible without the contributions of the Economic Development Finance & Real Estate (EDFRE) Committee, the leadership of the Co-Chairs, Denise Malvetti and Jim Simon, and the coordination of the CALED Program Director, Michelle Stephens. We are also grateful for the financial support provided by the California Enterprise Development Authority.

TIF Primer, 1st Edition (2017)
TIF Primer, 2nd Edition (2023)
TIF Primer, 2nd Edition (Revised 2025) 
Stand-alone 2025 Revise Insert