Lottery and Gaming Credit

• What is Lottery & Gaming Credit program?
  • A credit that provides direct property tax relief to qualifying taxpayers on their 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.
  • Lottery Credits are applied to ONLY the 1^st installment payments.

• Who qualifies?
  • A lottery and gaming credit may be claimed if a person was the property owner as of January 1^st , the property owner is a WI resident, and the property is used as the primary residence as of Jan 1^st certification date of the year the property taxes are levied.
  • Property owners may only claim 1 lottery credit even if two homes are owned in Wisconsin.
  • Property owner must be living in said property for more than 6 months for that year. If owner is in the hospital, vacation, or incarcerated for a period of 6 months or more they would not qualify.
  • New construction homes, the home has to be complete, and the property owner used home as the primary residence as of Jan 1 certification date of the year the property taxes are levied.
  • New homeowners that bought property after Jan 1^st , IF the property was already receiving lottery credit the year before, the previous homeowner was using the property as their primary residence as of Jan 1^st, and the new homeowner intends to use this as their primary residence.
  • There are various other exceptions to who qualify and who does not qualify for lottery credit. Always ask the County Treasurer’s office.

• Does the taxpayer have to apply?
  • It is not automatic with one exception. New owners that bought property which received a credit the previous year, previous homeowner was using as primary residence as Jan 1^st,  and the transfer return indicated new homeowner will be using property as their primary residence.

• How does the taxpayer apply?
  • To receive the credit, an eligible property owner must file an application with the county treasurer where the property is located.
  • A couple different ways at certain times.
    • For the upcoming tax year to be placed on tax bill
      • Send in the Lottery Credit Form for the correct year  to the County Treasurer  (Feb 1 to Oct 1)
      • Wisconsin Department of Revenue portal (early Feb to October 1)
    • If you are eligible for the credit as of the January 1 certification date, but your property tax bill does not show the credit, taxpayers may:
      • Claim the credit by sending in the Lottery Credit Form to the municipal (town, village or city) treasurer where the property is located, by January 31 after the property tax bill is received.
      • File a late claim application ( if missed the January 31 deadline) with the Wisconsin Department of Revenue by October 1, after the property tax bill is issued. Taxpayers can only claim the previous year’s missing lottery credit.
        • Example: If taxpayer’s 2023 property tax bill (issued December 2023) does not show the credit, they have until October 1, 2024, to file a late claim with the DOR and receive a credit.

To obtain more information on the Lottery & Gaming Credit Claim, visit the Wisconsin Department of Revenue.