Wisconsin Act 184, signed into law in 1984, gives Wisconsin municipalities the power to establish BIDs within their communities. The State Legislature created Section 66.608 of the Wisconsin Statues to provide a mechanism by which business properties within an established district could voluntarily assess themselves to pay for programs aimed at promoting, developing, redeveloping, managing and maintaining that district. In many instances, BIDs were established in downtowns so property owners could jointly attract tenants to fill vacant storefronts in order to keep the entire downtown a viable business district. BIDs are restricted to commercial and industrial properties subject to real estate tax. Tax-exempt properties (such as those used for religious purposes, public utility or government) cannot be assessed. Properties used exclusively for residential purposes may not be assessed.
