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What is the Lottery and Gaming Credit?

The Wisconsin Legislature authorized the creation of a lottery to be operated by the state with the net proceeds of the lottery to be used for property tax relief. These net proceeds appear as a lottery and gaming credit deduction on the first installment amount of your property tax bill.

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 temporarily absent, it is the home to which the owner returns. Only one primary residence may be claimed. Renters do not qualify. [ss. 79.10(1)(dm), (9)(bm) Wis. Stats.]

Must I apply for the Lottery and Gaming Credit?

Beginning in 1999 qualified property owners are required to file an application with the County Treasurer to receive the Lottery and Gaming Credit. [ss. 79.10(10)(a), (b) Wis. Stats.] If you are eligible for the credit and do not file a claim, you will not receive the deduction.

Must I sign up for the Lottery and Gaming Credit every year?

No. Once you file a claim and the property continues to be your primary residence, you do not sign up for the credit again until your primary residence changes.

How is the Lottery and Gaming Credit computed?

The Lottery and Gaming Credit is determined in November of each year and depends on the amount of revenues from the lottery, pari-mutuel on-track betting and bingo during the year. The credit amount on your tax bill is based on your school tax rate and the maximum credit value. [ss. 79.10(9)(bm), (11) Wis. Stats.]

Do mobile homes that pay a monthly parking fee qualify?

The credit can be claimed if the mobile home is used by the owner as a primary residence. Your municipal clerk will deduct the credit as part of the determination of the monthly mobile home permit parking fee. The owner must file an application with the municipal treasurer no later than January 31 of the year the fees are payable, beginning with the credit for fees payable in the year 2004.

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.]

How is the Lottery and Gaming Credit Claimed?

Property owners are required to file an application with their County Treasurer. The Wisconsin Department of Revenue will audit claims. NOTE: Property owners must notify the County Treasurer within 30 days if the property no longer is the primary residence of the owner. [ss. 79.10(10)(a), (c) Wis. Stats.]

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.]

What happens if I sell my home?

(1) For the seller, the Lottery and Gaming Credit stays with the property and will be deducted from the net 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.

(2) For the 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.]

May I claim more than one Lottery and Gaming Credit?

You may claim more than one Lottery and Gaming Credit under a limited situation when you own your primary residence on January 1 and then you purchase a property where the former owner lived on January 1 of the qualification year. You may sign an application for the Lottery and Gaming Credit for each parcel. This is only valid for the year of the purchase. [s. 79.10(10)(bn) Wis. Stats.]

What if I split my property during the year and the municipal or county treasurer proceeds under s. 70.323 to prepare an assessment of a divided parcel?

The net tax liability after Lottery and Gaming credit will be used. [ss. 70.323(5), 79.10(9), (10)(bn) Wis. Stats.]

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)(dm), (9)(bm), (10)(b) Wis. Stats.]

Who should I contact if I have more questions?

Contact your County Treasurer at 608-757-5670.

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