Joint Review Board members represent each taxing jurisdiction. It is the JRB's responsibility to approve or deny the creation or amendment of a Tax Increment District (TID). If the JRB approves the TID, it viewed or heard convincing evidence of the need for Tax Incremental Financing (TIF) assistance to make a development a reality. The JRB jurisdictions agree to sacrifice some amount of tax revenue for many years into the future expecting the tax base will ultimately increase.