Summary of Eligible Project Districts for a Town Tax Incremental District (TID)

North American Industry Classification System

U.S. Census Bureau
Revised 2012

Per state law (sec. 60.85 (2)(b), Wis. Stats.) Town TIDs include the following industry classes under the four eligible project categories:

  1. Agricultural
  2. Manufacturing
  3. Forestry
  4. Tourism

Under sec. 60.85 (3)(h)4., Wis. Stats., the town board must state in the creation resolution which district type it is creating. Each project type contains one (or more) NAICS subsector code (sec. 60.85(1), Wis. Stats. “Definitions”) specifying the sort of industry allowed for that type.

Agricultural Projects

Under sec. 60.85(1)(a), Wis. Stats., include activities with the following five classifications:

Manufacturing Project

Under sec. 60.85(1)(e), Wis. Stats., include industries with the following four classifications:

Forestry Projects

Under sec. 60.85(1)(c), Wis. Stats., include industries with the following two classifications:

Tourism Projects

Under sec. 60.85(1)(p), Wis. Stats., include industries with the following five classifications:


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