What is the Lottery and Gaming Credit?
The Lottery and Gaming Credit is a credit that provides direct property tax relief to qualifying taxpayers on their property tax bills. Lottery proceeds are paid into a separate segregated state fund. The lottery credit is displayed on tax bills as a reduction of property taxes due.
Who qualifies for the Lottery and Gaming Credit?
To qualify for the Lottery and Gaming Credit, you must be a Wisconsin resident, own a dwelling and use it as your primary residence as of the January 1 certification date of the year the property taxes are levied.
If an owner is temporarily absent, typically for a period no longer than six months (ex: hospital, vacation, incarcerated), the primary residence is the home where the owner returns. Principal dwelling means any dwelling the owner of the dwelling uses as his/her primary residence.
A property owner may claim only one primary residence. You cannot claim the Lottery and Gaming Credit on business property, rental units, vacant land, garages or other property that is not the owner's primary residence (sec. 79.10(1)(dm), (9)(bm), Wis. Stats.).
Do I have to apply for the Lottery and Gaming Credit?
Yes. To receive the credit, an eligible property owner must file an application with the county treasurer where the property is located or, with the city treasurer if the property is located in a city that collects taxes under state law (sec. 74.87, Wis. Stats.)
If you are eligible for the credit as of the January 1 certification date, but your property tax bill does not show the credit, you may:
Claim the credit by applying to the municipal (town, village or city) treasurer where the property is located, by January 31 after you receive your property tax bill
File a late claim application (if you missed the January 31 deadline) with the Wisconsin Department of Revenue by October 1, after your property tax bill is issued
Lottery and Gaming Credit applications forms are located at:
revenue.wi.gov/Pages/Form/lottery-home.aspx