Wisconsin

WI001_EX21

State: 

Year: 

Record ID: 
WI001_EX21
Specifics about Infrastructure, Transportation and Communication: 
Metropolitan sewerage districts, municipal water districts, joint local water authorizes, and town sanitary districts are exempt. Waste treatment facilities that abate water or air pollution and are not used to grow agricultural products for sale are exempt. Nonprofit radio stations are also exempt.
Specifics about Private Economic Activity: 
Sports and entertainment stadium properties (including concession stands, etc), excluding football arenas, used by professional athletic teams (that are part of leagues with rival teams) are exempt, as are nonprofit Olympic Ice Training Centers located on land purchased or leased from the state. Property of industrial development agencies and local exposition (conventions, expositions, trade shows, etc.) districts are also exempt.
Specific Other Exemptions: 
Individual properties are exempt by name in state statutes. Exemptions are also available for: Agricultural fairs (not exceeding 80 acres); public inland lake protection and rehabilitation districts; archeological sites (and contiguous lands), if the property is subject to a permanent easement held by the state historical society, or an entity approved by the society; manure storage facilities held by farmers; secondary containment structures used to prevent leakage of liquid fertilizers or pesticides; nonprofit medical research foundations; humane societies; Bible camps and camps for persons with disabilities, and Humane societies are exempt.
Source State Statutes: 
Wis. Stat. § 70.11 (in effect for 2021)
Source Web Page: 
Wisconsin Department of Revenue, Tax Exempt Properties
[https://www.revenue.wi.gov/Pages/faqs/slf-taxempt.aspx accessed 12/29/2022]
View Archived Source
Data Collection Notes: 
09/20/2018 NLA deleted Wis. Stat. § 285.01 (1) from source statutes. Doesn't contain info about exemption 11/16/17 YP: "Historic Nonresidential Properties" should be checked since § 70.11 mentions about historical and archaeological sites. 3/4/2013 PA adds this statute, relating to waste treatment facilities, "Wis. Stat. § 285.01 (1) (in effect for 2011)", taken from deactivatedWI001_SPxx". 1/16/13, AC: Removed literary checkmark; Removed historic checkmark (subject to several limitations); Added districts to infra; Added waste treatment facilities to infra; Removed sale to low-income from private (land needs to be acquired within three years of assessment); Added more detail to stadium provision in private; Added ice arenas to private; Added industrial development agencies and local exposition districts to private; Removed trail groomers from specific other (more personal than real) 10/19/12, AC: Removed "Lions foundation camps for children with visual impairments" from specific other and added Indiv Org language Unchecked full exemption for Infrastrucutre, Transportation and Communication Facilities 2011 Wis. Sess. Laws no. 7 added subsection that reads "All property owned by the Wisconsin Economic Development Corporation, provided that use of the property is primarily related to the purposes of the Wisconsin Economic Development Corporation, is exempt." The effective date needs to be found for this in the 2012 entry.
Government Property: 
Yes
Footnote: 
Effective 10 July 2021, any parcel of vacant land owned by a church or religious association that is no more than 0.8 acres and located in a 1st class city, that is less than a quarter mile from the shoreline of Lake Michigan, and that is adjacent or contiguous to a city incorporated in 1951 with a 2018 estimated population exceeding 9,000 is exempt from property taxes. This was put into effect by 2021 Wis. Sess. Laws no. 58 § 238x. Grounds of colleges or universities cannot exceed 80 acres. Membership organizations do not include college fraternities or sororities, and are limited to 10 acres. Religious property necessary for location and convenience of buildings, and used for educational purposes is limited to 30 acres. Property not exceeding 6 acres of nonprofit youth baseball associations is exempt. Sports/entertainment arenas (defined in 299.41 (11g)) are exempt, this excludes outdoor plaza areas used, leased, or subleased for restaurant use or any use under ch. 125, and is regularly open to general public, is not being used for events that involve arena floor and bowl seating is not exempt. All real property not exceeding 40 acres and the personal property situated therein, of any Bible camp conducted by a religious non-profit corporation organized under the laws of this state, so long as the property is used for religious purposes and not for pecuniary profit of any individual.
Charitable / Benevolent Organizations: 
Yes
Religious Organizations: 
Yes
Scientific Organizations: 
No
Literary Organizations: 
No
Educational Institutions: 
Yes
Membership Organizations: 
Yes
Art and Cultural Organizations: 
Yes
Nonresidential Historic Properties: 
Yes
Housing for Vulnerable Populations: 
Yes
Health and Care Facilities: 
Yes
Emergency Protection Facilities: 
Yes
Parks, Open Space, and Cemeteries: 
Yes
Infrastructure, Transportation, and Communication Facilities: 
Yes
Private Economic Activity: 
Yes
Other Exemptions: 
Yes

Revision Type: 

Revision By: 
AR
Revision Notes: 

6/21/22 VO complete
12/30/21 WP verified
5/21/20 YP creates 20 record
12/9/19 YP creates 19 record
11/20/18 YP creates 18 record
09/20/2018 NLA added footnote 1, see dc note and changed status to complete
11/16/17 YP completed
5/8/17 PR creates new record
12/13/16 TA Verified
12/13/16 EM added statute updated under footnote 2
12/18/15 NM verified
12/19/14 NM checked for updates
3/4/2013 PA adds statute.
1/16/13, AC: Completed 2011 record
2/20/12, AC: Verified Without Checking
new record 2008-AL
12/19/2010 CS Update- added session law and last sentence in other exemptions text box

Agricultural Forest and Undeveloped Land

State: 

Year: 

Record ID: 
WI001_PA21
Eligible Land Uses: 
Forest Land/Timber Production
Other Land Uses
Description of Other Land Uses: 
Undeveloped land (swamp, bog, marsh, etc) is also eligible.
Method of Preferential Treatment : 
Full or Partial Exemption
Description of Method of Preferential Treatment: 
Undeveloped land and agricultural forest land is assessed at 50% of their full value based on the municipality's average assessment level.
Is There a Penalty for Change of Use?: 
No
Description of Penalty: 
None
Description of State Funding for Tax Loss : 
State statutes do not provide for state funding for local tax loss.
Eligibility Criteria: 
Location
Plot/Land Size Criteria: 
None
Location Criteria: 
Must be contiguous to, or on, a parcel that has been classified in whole as agricultural land; or on a parcel at least 50% of which was converted to agricultural land in the property tax assessment on 1 January 2005 or after.
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
None
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
None
Other Eligibility Requirements Criteria: 
None
Source State Statutes: 
Wis. Stat. § 70.32(2) ~ § 70.32(4) (in effect for 2021)
Source Admin Code: 
Wis. Admin. Code Tax § 18.04 ~ § 18.07 (in effect for 2021)
Source Constitution: 
Wis. Const. Art. VIII §1
Source Publication: 
Wisconsin Department of Revenue, Agricultural Assessment Guide for Wisconsin Property Owners (2020)
[https://www.revenue.wi.gov/pubs/slf/pb061.pdf Accessed 05/13/2022]
View Archived Source

Revision Type: 

Revision Notes: 

5/13/22 WP complete
12/29/21 PC verified
12/21/20 AG verified
4/24/20 MT completed
1/15/20 MT created 2019 record
11/06/19 MT verified
10/16/19 MT completed
8/20/19 YP created 18 record
9/20/18 GM: updated
12/18/17 MP verified
6/5/17 JG updated
5/9/17 PR created
3/22/16 AL checked statutes and documents
3/11/16 AL created
8/4/15 AL updated documents and marked record complete
12/15/14 updated
4/26/12 cc verified
new record 2008-AL
1/5/2010 CS Updated source publication

Forest Crop Law and Severance Tax

State: 

Year: 

Record ID: 
WI004_PA21
Eligible Land Uses: 
Forest Land/Timber Production
Other Land Uses
Description of Other Land Uses: 
The Forest Cropland program was closed to new applicants as of 1 January 1986.
Method of Preferential Treatment : 
Other Method
Description of Method of Preferential Treatment: 
Landowners participating in the forest cropland program must make an annual payment to the Department of Natural Resources: The rate for those who entered after 1972 is $2.52 an acre until 2023. For lands enrolled before 1972, the rate is set at $0.10 an acre and does not change.
Is There a Penalty for Change of Use?: 
Yes
Description of Penalty: 
The tax for withdrawing the land from the program is the value of the land each year times the tax rate for that year, less any taxes paid plus interest. For land that was part of the program before 1978, the interest rate is 5% a year and 12% a year for land that entered in 1978 or later. When the contract expires and the land is not enrolled in the Managed Forest Law, a termination tax of 10% of the value of the standing timber is assessed. If a landowner cuts more wood than is prescribed by the Department of Natural Resources, they will be liable for a forfeiture equal to 20% of the value of timber cut and the other cancellation penalties.
State Funding for Local Tax Loss: 
State and local government share the local tax loss
Description of State Funding for Tax Loss : 
The state will pay the town $0.20 for each acre designated as forest croplands.
Eligibility Criteria: 
Plot/Land Size
Management Plan
Multi-Year Commitment
Other Eligibility Requirements
Plot/Land Size Criteria: 
The parcel must be a quarter section (about 40 acres), fractional lot, or government lot as determined by the U.S. Government survey plat.
Location Criteria: 
None
Income Production Criteria: 
None
Prerequisite Designation or Certification Criteria: 
None
Management Plan Criteria: 
The landowner must practice forestry, notify the Department of Natural Resources of timber harvests, and permit public access to the land for hunting and recreation.
Prior Years' Land Use Criteria: 
None
Multi-Year Commitment Criteria: 
This program is closed to enrollment, however, there are still outstanding contracts. Lands enrolled in the program after 1972 may be enrolled for either 25 or 50 years. Prior to 1972, the period was 50 years.
Other Eligibility Requirements Criteria: 
All land enrolled in the Forest Crop program is open to the public for hunting and fishing.
Source State Statutes: 
Wis. Stat. §77.01 ~ §77.17 (in effect for 2021)
Source Publication: 
Wisconsin Department of Revenue, Forest Tax Laws (2021)
[https://www.revenue.wi.gov/DORReports/specfrst2020.pdf Accessed 01/20/2023]
View Archived Source

Wisconsin Department of Natural Resources, Forest Tax Law Handbook, p. 30-1 (n.d.)
[https://dnr.wi.gov/topic/ForestManagement/documents/24505.pdf Accessed 08/30/2021]
View Archived Source
Footnote: 
The Forest Cropland program was closed to new applicants as of 1 January 1986.

Revision Type: 

Revision Notes: 

1/20/23 AL verified
5/13/22 WP complete
11/8/21 LA verified
8/30/21 WP completed
1/8/21 MT created 2020 record
12/21/20 AG verified
4/23/20 MT completed
1/15/20 MT created 2019 record
11/05/19 MT verified
10/17/19 MT completed
8/20/19 YP created 18 record
12/19/18 cc ok
9/20/18 GM: updated
12/11/17 MP verified
6/5/17 JG updated to include the removal of the severance tax and updated the value for people who remove excess of wood. Added new ftn 1 and moved old info to ftn 2
5/9/17 PR created
12/15/14 ND updated
12/19/12 cc verified
9/14/12 cc created and rolled back

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
The property tax credit is a refundable credit on the individual's income tax equal to the amount of property taxes paid during the year on an eligible veteran's or surviving spouse's principal dwelling. There is no limit on the amount that may be claimed. Applicants file for the credit annually as part of the Wisconsin State Income Tax Return.
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Property must be principal residence and land surrounding it, not to exceed one acre.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Description of Eligibility Criteria: 
Eligible veterans have a 100% service-connected disability, served honorably on active duty, been a resident of Wisconsin prior to active duty or for any consecutive 5-year period after entry and are currently residents of Wisconsin. Eligible surviving spouses must be unremarried spouses of individuals who served on active duty and, at the time of entry into active service or for any consecutive 5-year period afterwards, lived in Wisconsin. In addition, deceased spouse must have died in the line of duty or had a 100% disability rating at the time of death.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
Credit is a credit on the income tax.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 71.07(6e) (in effect for 2021)
Source Constitution: 
Wis. Const. Art. VIII, § 1
Source Web Page: 
Wisconsin Department of Veterans Affairs Financial Tax Benefits for Veterans (Disabled Veterans and Surviving Spouses Property Tax Credit)
[http://dva.state.wi.us/Pages/benefitsClaims/Financial-Tax-Benefits.aspx Accessed 05/06/2022]
View Archived Source
Source Publication: 
Wisconsin Department of Revenue Wisconsin Income Tax 2019 Form 1 (Line 31) (2020 income for filing in 2021) Income Tax
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1f.pdf Accessed 05/06/2022]
View Archived Source

Wisconsin Department of Veterans Affairs: Disabled Veterans and Unremarried Surviving Spouses Property Tax Credit, Information, Instructions, and Request Forms (2015) [http://dva.state.wi.us/Documents/newsMediaDocuments/WDVA%20Toolkit/Brochures/WDVA_B0106_WI_Veterans_Property_Tax_Credit.pdf Accessed 05/06/2022]
View Archived Source

Wisconsin Department of Revenue Disabled Veterans and Unremarried Surviving Spouses Property Tax Credit Frequently Asked Questions
[https://www.revenue.wi.gov/Pages/FAQS/ise-vetqual.aspx Accessed 05/06/2022]
View Archived Source
Footnote: 
Eligible applicants for this benefit are not eligible any other property tax credit.
Data Collection Notes: 
INSERT RELEVANT PAGES FROM INCOME TAX FORMS IN FUTURE YEARS.

Revision Type: 

Revision Notes: 

10/18/2022 AMN verified
5/6/22 VO complete
11/5/21 WP verified
1/13/21 AJG created
12/21/20 LA verified
12/7/20 LA complete
4/2/19 GM: verified
11/27/18 cc added faq; and 2018 tax forms ok to verify
5/7/18 MP updated 18 record
5/7/18 MP updated 17 record and added publications
10/11/17 updated - no leg changes
5/4/17 EM created 16 record
5/31/16 MM updated - no new leg
6/9/15 MM created 14 record

School Levy Tax Credit

State: 

Year: 

Record ID: 
WI106_RR21
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Municipalities receive the proportion of the total annual funding allocated for this program that is equal to their share of total state school levies for the previous three years. Funding in 2021 is $940,000,000. Taxpayers then receive credits that are equal to their proportion of the municipality's total assessed value. Applications are not required to receive the credit. This credit amount is listed on the property tax bill below the "Net Assessed Value Rate" box.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Both residential and nonresidential properties are eligible.
Eligibility Criteria: 
No Criteria
Description of Eligibility Criteria: 
All taxable real property in the state of Wisconsin qualifies for this credit.
Local Option Regarding Program Features: 
No local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
A municipality with school levy, first dollar, and lottery and gaming credits greater than $3,000,000 may have the funds distributed directly to the municipality if an ordinance is enacted. Otherwise, the funds are first distributed to the county and then to the municipality.
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The school levy tax credit is distributed by the Wisconsin Department of Revenue (DOR) to individual municipalities. Payments are made directly to the counties and they disperse the funds to the municipalities, unless that municipality has over $3,000,000 in total credits. In such cases, funding will be made directly to the municipality if ordinance is enacted.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 79.10; Wis. Stat. § 79.14 (in effect for 2021)
Source Web Page: 
Wisconsin Department of Revenue Website - School Levy Tax Credit, Frequently Asked Questions
[https://www.revenue.wi.gov/Pages/FAQS/slf-slevytcr.aspx Accessed 05/06/2022]
View Archived Source
Source Publication: 
Wisconsin Legislative Fiscal Bureau, State Property Tax Credits (Informational Paper 21)(2020)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2019/0021_state_property_tax_credits_informational_paper_21.pdf Accessed 05/06/2022]
View Archived Source

Wisconsin Department of Revenue Division of Research and Policy State School Levies Credit November 2021
[https://www.revenue.wi.gov/DORReports/School_Levy_Paper_2021.pdf Accessed 05/06/2022]
View Archived Source
Footnote: 
The school levy credit formula includes levies for elementary and secondary school districts and for county children with disabilities education boards. Levies for technical college districts are not included.

Revision Type: 

Revision Notes: 

11/17/22 AMN verified
5/6/22 VO complete
2/23/21 cc verified; expanded the local option
1/13/21 AJG created
12/21/20 LA verified
8/25/2020 cc new doc
4/2/19 GM: verified, moved fn into document and removed reference to 2017 legislation
11/27/18 cc ok
10/18/18 SAH updated Benefit section with further information regarding program and Description of State Funding for Local Tax Loss
5/2/18 MP updated 17 record
10/11/2017 JG updated source publication - no leg changes
5/4/17 EM created 16 record
5/31/16 MM verified
6/8/15 MM created 14 record, updated enrollment data, source pub
12/19/14 mj verified
11/11/13 no new leg
10/28/13 no new leg
3/5/12 DM complete 11

First Dollar Credit

State: 

Year: 

Record ID: 
WI105_RR21
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
The benefit is a credit. The value of the credit is determined by multiplying the gross school tax rate by either the market value of the property or the "credit base" set by the Wisconsin Department of Revenue, whichever is lower. The "credit base" is a dollar amount calculated by the Department of Revenue that is expected to distribute as much of the available funding as possible. For the 2020-21, the maximum credit value is $7,100, applied to the the December 2020 property tax bill.. No application is required to receive the credit.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Both residential and nonresidential properties with improvements are eligible. A mobile home may qualify if it meets certain requirements.
Eligibility Criteria: 
Other Criteria
Description of Eligibility Criteria: 
Any taxable parcel containing a real property improvement qualifies for this credit. A mobile or manufactured home qualifies for the credit only if it is connected to utilities, and set upon a foundation upon land owned by the manufactured or mobile home owner.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state distributes funding to counties from its general fund unless a municipality has over $3,000,000 in total credits. In such cases, funding will be made directly to the municipality.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 79.10 (in effect for 2021)
Source Web Page: 
Wisconsin Department of Revenue, First Dollar Credit Website and Frequently Asked Questions, (2020)
[https://www.revenue.wi.gov/Pages/FAQS/slf-fdolcred.aspx Accessed 05/06/2022]
View Archived Source

Wisconsin Department of Revenue, "2020-21 Lottery and First Dollar Credit-Maximum Credit Values" November 20, 2020
[https://www.revenue.wi.gov/Pages/SLF/COTVC-News/2020-11-20b.aspx Accessed 05/06/2022]
View Archived Source
Source Publication: 
Wisconsin Legislative Fiscal Bureau, State Property Tax Credits Informational Paper 21, 2017 (2021)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0021_state_property_tax_credits_informational_paper_21.pdf Accessed on 05/06/2022]
View Archived Source

Wisconsin Department of Revenue, Division of Research and Policy Maximum Credit Value Chart, (2021)
[https://www.revenue.wi.gov/DORReports/First_Dollar_Paper_2021.pdf Accessed 05/06/2022]
View Archived Source

Wisconsin Department of Revenue First Dollar Credit Instructions for Calculating the Credit Amount
[https://www.revenue.wi.gov/DORFAQ/dolcre.pdf Accessed 05/06/2022]
View Archived Source
Footnote: 
Only taxes levied for elementary and secondary education are eligible for the credit. If a property tax bill is paid in 2 installments, the First Dollar Credit is applied equally to each installment. A municipality with credit amounts greater than $3,000,000 must enact an ordinance in order to have funds directly distributed to the municipality.

Revision Type: 

Revision Notes: 

11/16/22 AMN verified
5/6/22 VO complete
1/13/21 AJG created, update documents, no change
12/21/20 LA verified
12/7/20 LA complete
4/2/19 GM: verified
12/14/18 cc corrected added word
11/27/18 cc ok
10/17/18 SAH updated with 2017/2018 credit information and enrollment data specific to new year
5/1/18 MP updated 17 record
10/11/17 JG updated Source Publication - no leg changes
5/4/17 EM created 16 record
5/27/16 MM updated enrollment data, FTN1 and source pub
6/8/15 MM created 14 record, updated enrollment data, source pub
12/19/14 mj verified
11/11/13 updated estimated 2012/2013 tax year info
10/28/13 updated enrollment data, no new leg

2/1/2013 GIR: copied pdf of webpg to 2012 (webpg has a last updated date of 1/12/12)

Homeowner Property Tax Relief (Lottery and Gaming Credit)

State: 

Year: 

Record ID: 
WI104_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
After deducting operating expenditures, the net proceeds are available for the lottery and gaming credit. Within the Department of Revenue a segregated fund exists for all the lottery proceeds in the state. The amount available for distribution in 2020-21 is $237.4 million For homeowners, the credit is equal to the school tax rate multiplied by the annually determined credit base amount. The credit base value for 2020-21 is $17,400 with the average $160.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Principal residences are eligible for the credit. Principal residence that is a mobile home subject to a municipal monthly parking fee which is equivalent to a property tax are also eligible for the credit.
Eligibility Criteria: 
Homeowner
Principal Residence
Description of Eligibility Criteria: 
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 the certification date (January 1 of the year in which the property taxes are levied). Applications should be filed with the county treasurer where the property is located by 31 January of the year the credit is sought. Late claims may be filed with the state Department of Revenue by 1 October.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The funding for these credits is established annually based on the proceeds available from the state lottery.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wisc. Stats. § 79.10 (in effect for 2021)
Source Web Page: 
Wisconsin Department of Revenue, Lottery and Gaming Credit Frequently Asked Questions, (2021)
[https://www.revenue.wi.gov/Pages/FAQS/slf-lottcr.aspx Accessed 05/06/2021]
View Archived Source
Source Publication: 
Wisconsin Department of Revenue, Application for Lottery and Gaming Credit, (Filing 2021)
[https://www.waterfordwi.gov/DocumentCenter/View/6280/Lottery-Credit-Form-2020 Assessed 05/06/2022]
View Archived Source

Wisconsin Legislative Fiscal Bureau, State Property Tax Credits (Informational Paper 24)(2021)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0024_state_property_tax_credits_school_levy_first_dollar_and_lottery_and_gaming_credits_informational_paper_24.pdf Accessed 05/06/2022]
View Archived Source


Footnote: 
The credit value is estimated each year taking into consideration the estimated number of claims that will be paid and the school property tax rates throughout the state. The funding for this credit is available proceeds from the state lottery and gaming. The amount of funds available for the lottery and gaming credit is determined in November of each year based on revenues generated from the Wisconsin lottery, pari-mutuel on-track betting and bingo during the year. Based on available funds and an estimated number of properties that will qualify for the credit, a maximum credit value (MCV) is determined. The credit amount for each qualifying property is then calculated by multiplying the MCV (or the actual value of the property if that value is less than the MCV) by the applicable school tax rate. This is the amount of credit provided for that property.
Data Collection Notes: 
10/21/21 WP: for info on amount available for distribution and base credit value view informational paper source publication. Documents are updated every two years, so 2019(20) figure (for current record) is published in 2021 along with 2020(21) figure. LC-100 form added, but the state website no longer has 2018 version, only 2019 version, therefore, the link to the website is dead updated based DOR 2018 property tax credit update

Revision Type: 

Revision Notes: 

11/21/22 AMN verified
5/6/22 VO complete
12/23/21 AL verified
10/21/21 WP complete
1/14/21 AJG created, no change
12/21/20 LA verified
4/2/19 GM: verified
11/27/18 cc ok still need forms
10/17/18 SAH updated Source Publication with new year program information, Benefit section with average credit information, and Description of Eligibility Criteria with information for filing
5/2/18 MP updated 17 record
10/11/17 JG updated source publication - No leg changes
5/4/17 EM created 16 record
5/27/16 MM updated source pub - no new leg
6/8/15 MM created 15 record, updated benefit, enrollment data
6/8/15 MM created 14 record, updated benefit, enrollment data, source pub
12/19/14 mj verified
11/11/13 updated enrollment value and updated credit amount.
10/28/13 updated credit value and enrollment information, added FN2
4/22/2011 CC program added and ok to be verified
12/7/11 cc added numbers and verified

School Property Tax Credit for Renters and Homeowners

State: 

Year: 

Record ID: 
WI103_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
This maximum for this non-refundable state income tax credit is 12% of the first $2,500 of property taxes or rent paid, or $300; for married persons filing separately, the credit is 12% of the first $1,250, or $150. Claimants apply for the credit through their Wisconsin state income tax forms.
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Eligible property is the primary residence of a Wisconsin resident who files a state income tax return.
Eligibility Criteria: 
Homeowner
Principal Residence
Renter
Other Criteria
Description of Eligibility Criteria: 
Since this is a non-refundable credit, the taxpayer has to file state income tax returns and must have a state tax liability. Eligible applicants must own or rent a home in the state.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 71.07(9) (in effect for 2021)
Source Publication: 
Wisconsin Department of Revenue Wisconsin Income Tax 2020 Form 1 (Line 13) (2020 income for filing in 2021) Income Tax
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1f.pdf Accessed 04/30/2022]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2020 Form 1 Instructions (pg.16-19)
[https://www.revenue.wi.gov/TaxForms2020/2020-Form1-inst.pdf Accessed 04/30/2022]
View Archived Source
Footnote: 
For renters, property taxes are considered 20% of rent if heat is included and 25% if heat is not included.
Data Collection Notes: 
ADD SELECTED RELEVANT PAGES FROM STATE INCOME TAX FORMS IN FUTURE YEARS

Revision Type: 

Revision Notes: 

11/16/22 AMN verified
4/30/22 VO complete
11/5/21 WP verified
8/25/20 CC crated 2020 record
4/2/19 GM: verified
11/27/18 cc added 2018 forms
5/7/2018 MP updated 18 and added publication
5/7/2018 MP updated - no legislative changes
10/9/17 JG updated - no leg changes
5/4/17 EM created 16 record
5/6/16 MM verified - no new leg
6/5/15 MM created 14 record - no changes
12/19/14 mj verified
11/11/13 no new leg
10/28/13 reworded benefit description, checked principal residence
4/22/2011 CC program found and verified
12/7/11 cc verified

Property Tax Deferral Loan Program

State: 

Year: 

Record ID: 
WI102_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Deferral
Benefit: 
The benefit is a deferral of property taxes and special assessments. Participants apply for a loan equal to the amount of property taxes and special assessments levied. The maximum annual loan is $3,525. Deferral of property taxes through this program constitutes a lien on the property for the amount of taxes due plus interest. Interest rates are 1 percentage point higher than the prime lending rate established by the Federal Reserve Board. The interest rate on loans made in 2021 for taxes levied in 2020 is 4.25%. Principal and interest are repaid when an individual transfers ownership of home or moves from home, or the death of the applicant or last surviving eligible co-owner occurs.
How is Benefit Disbursed: 
Other
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program and up to 1 acre of surrounding land. Mobile homes are not eligible.
Eligibility Criteria: 
Age
Homeowner
Income Ceiling
Principal Residence
Veteran
Other Criteria
Description of Eligibility Criteria: 
The homeowner must be at least 65 years of age or a qualifying veteran at any age who, during the preceding year, lived in the dwelling unit for at least 6 months (temporary residency in a health care facility may be substituted for any portion of this 6-month residency) and had a total household income at or below $20,000. Any co-owner, or spouse of an applicant, must be at least 60 years of age. Total outstanding liens, judgments, mortgages and delinquent property taxes may not exceed 33% of the value of the housing unit, as determined by the most recent property tax assessment. Applications for the deferral program must be filed with the Wisconsin Housing and Economic Development Authority (WHEDA) by 30 June of the year the deferred taxes are due. Contact WHEDA for application information.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss: 
The state provides the loan directly to the property owner. Additionally, the property tax deferral loan program is funded from WHEDA's surplus fund, which the state of Wisconsin requires the housing authority to maintain.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2021)
Source Constitution: 
Wis. Const. Art. VIII, § 1
Source Publication: 
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (2021)
[https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2021/0025_property_tax_deferral_loan_program_informational_paper_25.pdf Accessed 04/29/2022]
View Archived Source
Footnote: 
Household income is broadly defined to reflect most cash resources available to claimants, and it includes all income that is taxable for Wisconsin income tax purposes plus nontaxable income sources such as Social Security, supplemental security income and pensions. Appendix III in Source Publication provides a complete listing of the income sources included in the definition of household income under this program. The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.
Data Collection Notes: 
11/5/21 WP: can find informational papers released every other year here: https://docs.legis.wisconsin.gov/misc/lfb/informational_papers MP: I cannot find applications from WHEDA SAH: confirmed

Revision Type: 

Revision Notes: 

11/21/22 AMN verified
4/29/22 VO complete
11/5/21 WP verified
1/13/21 AJG Created, no change
12/21/20 LA verified
8/25/2020 cc update doc
4/2/19 GM: verified
10/17/18 SAH updated Description of Eligibility Criteria with information regarding temporary healthcare facility residency and application information, FTN 1 with a definition of household income, Description of State Funding for Local Tax Loss with WHEDA funding requirements and Eligibility Criteria with principal residence selection
5/3/18 MP updated 17 record
10/9/17 JG updated record - no leg changes
5/4/17 EM created 16 record
5/6/16 MM updated source pub link - no new leg
6/5/15 MM updated benefit, FTN1, source pub, source add'l
5/14/15 MM new record
12/19/14 mj verified
11/6/13 no new leg
10/28/13 no new leg
11/5/2010 CS New Record
4/22/2011 edited and ok to verify
1/17/12 DM complete

Pages

Subscribe to RSS - Wisconsin

Join Our Mailing List

Back to top