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1. Who qualifies?

Owners of a home in Wisconsin who use the home as their primary residence on January 1 (certification date) of the year in which property taxes are levied. Primary residence is defined as the home where an individual lives more than six months of the year. If they are temporarily absent, it is the home to which the owner returns. Only one primary residence may be claimed. Renters do not qualify.

2. Must I apply for the Lottery and Gaming Credit?

In 1999 property owners filed an application for Lottery and Gaming Credit with the County Treasurer in order to have the Lottery and Gaming Credit applied to reduce the property tax bills produced in December 1999. The Lottery and Gaming Credit remains on the property tax bill unless the property no longer qualifies due to a change in use or ownership. You may have to apply for Lottery and Gaming Credit if you have purchased a home since 1999 or you now use your property as your primary residence. The Lottery and Gaming Credit appears as a credit that reduces the property taxes due on your property tax bill.

3. What if my tax bill does not have the Lottery and Gaming Credit listed?

An owner who qualifies for the credit, but whose tax bill does not reflect the credit, may claim the credit until January 31 following the issuance of the tax bill with the treasurer responsible for collecting the property taxes. [s. 79.10(10)(bm) Wis Stats] You can file a late claim with the Department of Revenue from February 1 until October 1 of the year following the issuance of the tax bill.

4. 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]

5. What happens if I sell my home?

Seller

The Lottery and Gaming Credit stays with the property and will be deducted from the next tax payable on the next tax bill. When a property is sold the Lottery and Gaming Credit is "sold" with it. Ideally, the amount of the credit should be considered when pro-rating the property taxes between buyer and seller.

Buyer

The Lottery and Gaming Credit stays with the property and will be deducted from the net tax payable on the next tax bill. Ideally, the amount of the credit should be considered when pro-rating the property taxes between buyer and seller. [s. 79.10(10)(bn) Wis Stats]

6. What if I build a new home?

The property tax bill printed in December is based on the assessment of the property as of January 1. The taxes will be based on that assessed value. The Lottery and Gaming Credit will be deducted from the net tax payable on the next year's tax bill. Lottery and Gaming Credit will be applied only if the home is completed and occupied on January 1 of the qualification year. [ss.79.10(1)(db), (9)(bm), (10)(b) Wis Stats]