According to the KNS, a Knox Co. IDB committee recommends turning down two TIF proposals [1]:

Todd Napier of the Development Corporation of Knox County questioned whether the project would generate new sales or simply redistribute spending. "To say there's new sales tax revenue is a bit of a guess, and in our estimation it's not very likely unless this becomes like a destination, something very unique," Napier said.

Finally, some common sense. One of the developers said he didn't need the TIF to go forward, meaning it doesn't meet the "but for" test. The other developer, Tim Graham, says he needs a TIF because Halls needs a Lowe's anchored strip mall.