The Appleton Joint Review Board will meet Thursday at noon to decide whether to approve a Tax Incremental District (TID) for Thrivent’s 500-acre development on the city’s north side, marking the final regulatory hurdle for the mixed-use project in Appleton, Wisconsin.
The board, composed of representatives from the city, Outagamie County, the school district, Fox Valley Technical College, and a public member, must determine whether the development satisfies Wisconsin’s “but for” test—the legal standard requiring that the project would not occur without tax increment financing assistance.
Thrivent’s proposed development spans two phases and includes approximately 500 housing units, a 76,500-square-foot grocery store, 120 hotel rooms, office and commercial buildings, and a fire station site. Phase 1 alone is estimated to generate $211 million in new property value, with the full project expected to create about $607 million in total development value and generate 7,270 construction jobs.
The city council already approved the TID in a majority vote on July 15, with three members voting against it. The city plans to invest approximately $25 million in infrastructure improvements—including road extensions, intersection improvements, and sewage systems—funded through borrowing and tax revenue generated by the new development.
The development agreement includes a significant provision for public benefit: Thrivent will transfer up to 3.5 acres to the city for a future fire station in exchange for $1. Infrastructure work on roads, sidewalks, and sewer systems could begin as early as September 2026, with building construction potentially starting in late 2027 or early 2028.
The “but for” test is central to Wisconsin’s TIF law. According to the state Department of Revenue, the test requires that “the development will not happen without some assistance.” Opponents of the TID have questioned whether this standard is truly met, given Thrivent’s substantial financial resources as a multi-billion-dollar organization. However, Thrivent has argued that the TIF structure includes safeguards ensuring public support is tied to the project delivering measurable results and new tax value over time.
The Joint Review Board’s approval would allow the project to move forward. The board must weigh not only the “but for” test but also the impact on all affected taxing entities, including increased demand for police, fire, school, and other services during the 20-year life of the TID.
Sources
- AppletonWi.org — Alderman Sheri Hartzheim’s July 26, 2026 blog post detailing the Joint Review Board meeting, the “but for” test, and the composition of the board.
- FOX 11 News — July 8, 2026 coverage of the development agreement, Phase 1 details, infrastructure costs, and timeline.
- Wisconsin Department of Revenue — Information on the “but for” test and statutory requirements for TID formation.
