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Lottery and Gaming Credit

Lottery and Gaming Credit Forms

Wisconsin has a Lottery and Gaming credit available for real estate property owners.  To qualify, you must own the property as of January 1 and use the property as your primary residence as of that date.  If you qualify and are not receiving the credit, to apply in December and January, contact your local municipal treasurer.  After that time, contact the County Treasurer's office to apply.

Who qualifies?
To qualify for the lottery and gaming credit, an owner must be a Wisconsin resident, the owner of the dwelling, and use the dwelling as their primary residence as of January 1 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.  The lottery and gaming credit cannot be claimed on business property, rental units, vacant land, garages or other property that is not the primary residence of the owner.  

Must I apply for the Lottery and Gaming Credit?
You may have to apply for the lottery and gaming credit if you have recently purchased a home, recently built a home or you now use your property as your primary residence.  Applications can be found at your local municipal treasurer's office, the County Treasurer's office and website or the Wisconsin Department of Revenue website.

How much do I receive?
The lottery and gaming credit is determined in November of each year and depends on the amount of revenues from the Wisconsin 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.  

Do mobile homes qualify? 
The credit can be claimed if the mobile home is used by the owner as a primary residence.  Your local municipal clerk will deduct the credit as part of the determination of the monthly mobile home permit parking fee. 

How can I find out if I am getting credit?
Look at your last property tax bill to see if the credit has been given.  A line for the lottery and gaming credit on the property tax bill is located below the Total (tax) and First Dollar Credit lines on your tax bill.  If an amount is listed on this line, the property received the credit.  You can also check the County Treasurer's website or contact the County Treasurer's office to obtain that information.

What if my tax bill does not have the Lottery and Gaming Credit listed?
If you qualified for the credit, but it did not appear on your tax bill, you may claim the credit with your local municipal treasurer in which the property is located until January 31 following the issuance of the tax bill.  If you have missed the January 31 deadline, you may file a late claim with the Wisconsin Department of Revenue until October 1.  

What if I buy a home?
The lottery and gaming credit stays with the property and will be deducted from the net tax payable on the next property tax bill.  However, it is the new owner's responsibility to contact the County Treasurer within 30 days if a property that was certified for the credit is no longer eligible for the credit.  

What if a home was purchased after January 1?
To receive the lottery and gaming credit, the 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.  

What happens if I sell my home?
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. 

What if I build a new home?
If the home is completed and occupied on January 1, you may apply for a lottery credit to be placed on the tax bill that will come out the following December.  If you move in on January 15, then you will have to wait until the following year to apply for the credit.  

If I have purchased the property on an unrecorded land contract may I claim the credit?  
Yes, but a copy of the land contract may be requested.  

How do I remove a credit?
According to State Statute, it is the owner's responsibility to contact the County Treasurer within 30 days if a property that is receiving the credit is no longer eligible for the credit.  Removal Forms can be obtained from your local municipal treasurer's office, the County Treasurer's office and website or the Department of Revenue website.

I just realized that I have been receiving a Lottery and Gaming Credit on a parcel that is not eligible, what should I do?
First, you should fill out a Lottery and Gaming Credit Removal Form and send it to the County Treasurer so that you will not receive the credit on your next tax bill.  Next, you should contact the Wisconsin Department of Revenue to discuss paying back any credits that you have received in error.

WISCONSIN DEPARTMENT OF REVENUE
Local Government Services Bureau
Mail Stop 6-97
P. O. Box 8971
Madison, WI  53708-8971
Phone:  608-266-9457
Fax:  608-264-6887
Email:  lgs@wisconsin.gov