What if a home was purchased after the January 1 date?

A new owner must attest that to the best of their knowledge the previous owner owned and used the home as their primary residence as of January 1. Only in this limited circumstance may a new homeowner sign an application to receive the lottery and gaming credit. The application can be obtained from the County Treasurer. [s. 79.10(10)(bn) Wis Stats]

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1. Who qualifies?
2. Must I apply for the Lottery and Gaming Credit?
3. What if my tax bill does not have the Lottery and Gaming Credit listed?
4. What if a home was purchased after the January 1 date?
5. What happens if I sell my home?
6. What if I build a new home?