Eligible Projects for a Town Tax Incremental District (TID) (Sec. 60.85, Wis. Stats.)

A town TID may only incur costs for these project types (sec. 60.85(2)(b), Wis. Stats.) as classified by the North American Industry Classification System (NAICS), 1997 edition (sec. 60.85(1), Wis. Stats.):

  • Agricultural
  • Forestry
  • Manufacturing
  • Tourism

The Town's creation resolution must declare the TID's project type and specify the industry classification number from the list below. For more information on each classification, use the link to access the main NAICS section, and then navigate to the appropriate sub-classification.

Agricultural Projects NAICS classifications allowed (sec. 60.85(1)(a), Wis. Stats.)
111Crop production
112Animal production
1151Support activities for agriculture
1152Support activities for animal production
493120Refrigerated farm product warehousing and storage
Forestry Projects NAICS classifications allowed (sec. 60.85(1)(c), Wis. Stats.)
113Forestry and logging
115310Support activities for forestry
Manufacturing Projects NAICS classifications allowed (sec. 60.85(1)(e), Wis. Stats.)
31161Animal slaughtering and processing
321Wood product manufacturing
322Paper manufacturing
325193Ethyl alcohol manufacturing
Tourism Projects NAICS classifications allowed (sec. 60.85(1)(p), Wis. Stats.)
721214Recreational and vacation camps
721211RV parks and campgrounds
711212Racetracks
44529Dairy product stores
713910Public golf courses

Certification statement


FOR QUESTIONS OR COMMENTS CONTACT:

MS 6-97
WISCONSIN DEPARTMENT OF REVENUE
Office of Technical and Assessment Services
PO Box 8971
Madison, WI 53708-8971
Phone: (608) 266-7750
Email additional questions to ​tif@wisconsin.gov