First Dollar Credit





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type



The benefit is a credit, the value of which 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. No application is required to receive the credit.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type

Non 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 on a foundation upon land owned by the manufactured or mobile home owner.

Local Option in Adoption of Program

Local government is unable to exercise an option

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.

Record ID



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.


Wis. Stat. § 79.10 (in effect for 2022)
Wisconsin, Department of Revenue, Division of Research and Policy Maximum Credit Value Chart, (9 December 2021)
[ Accessed 09/08/2023]
View Archived Source

Wisconsin, Department of Revenue, First Dollar Credit Instructions for Calculating the Credit Amount (December 2018)
[ Accessed 09/08/2023]
View Archived Source
Wisconsin, Department of Revenue, First Dollar Credit Frequently Asked Questions
[ Accessed 09/08/2023]
View Archived Source

Wisconsin, Department of Revenue, 2021-22 Lottery and First Dollar Credit -- Maximum Credit Values (19 November 2021)
[ Accessed 09/08/2023]
View Archived Source

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