State
Wisconsin
Year
2006
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.
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, and are at least 65 years old. Eligible surviving spouses must be unremarried spouses of individuals who served on active duty and, at the time of entry into service and at death, was a resident of Wisconsin. In addition, the deceased spouse must have died in the line of duty or while at least 65 years of age with a 100% disability rating.
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
Credit is a credit on the income tax.
Record ID
WI107_RR06