Relating to: allowing the Town of Three Lakes in Oneida County to create a tax incremental district in the same manner as a city or village. (FE)

SB 821 amends Wisconsin statute 60.23(32)(b)1 to include the Town of Three Lakes in Oneida County among towns eligible to create tax incremental districts - special tax districts used to fund local development projects - on the same terms as cities or villages. This change directly affects the Town of Three Lakes, allowing its local government to use this tool for economic development without additional state approval. The bill makes a technical update to the existing list of qualifying towns, which currently includes five other specific towns in different counties. It does not create new funding or alter existing tax rates.