The Lottery and Gaming Credit provides direct property tax relief to homeowners as a credit on their property tax bill. The Lottery and Gaming Credit is shown on the tax bill as a reduction in property taxes due. If taxes are paid in two installments, the credit is applied to the first installment.
Lottery and Gaming law provides authorization to grant the credit to Wisconsin residents who own a dwelling, and use the dwelling as their primary residence as of the certification date (January 1) of the year in which property taxes are levied. Primary residence is defined as the home where an individual lives. If temporarily absent, typically for a period no longer than 6 months (ex. hospital, vacation, incarcerated), it is the home to which the owner returns. Only one primary residence may be claimed. This credit cannot be claimed on business property, rental units, land, garages or other properties that are not your primary residence. A non-Wisconsin resident cannot claim this credit.
The property owner must notify the County Treasurer’s office within 30 days of the date on which the property is no longer used as their primary residence by completing the Lottery and Gaming Credit Removal Request Form. Failure to do so may result in a special charge on the next property tax bill issued for the property.
For additional information on the Lottery and Gaming Credit, contact the County Treasurer’s office at (920) 929-3010 or Wisconsin Department of Revenue at (608) 266-0772.