Homeowner Property Tax Relief (Lottery and Gaming Credit)





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



For homeowners, the fair market value for school property taxes is reduced by credit value established each year by state. For property tax year 2014/2015, the credit value was $11,000.

How is Benefit Disbursed

Credit to the property tax bill

Eligible Property Type


Characteristics of Eligible Property

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


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).

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 funding for these credits is established annual based on the proceeds available from the state lottery.

Enrollment Data

The average credit was $113 per residential property. Total credits for 2014/2015 was $166.5 million.

Record ID



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.


Wisc. Stats. § 79.10 (in effect for 2015)
Lottery and Gaming Tax Credit (December 2015) Wisconsin Department of Revenue [https://www.revenue.wi.gov/ra/15ltrycr.pdf Accessed on 05/27/2016] View Archived Source

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