Property Tax Deferral Loan Program

State

Wisconsin

Year

2015

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Deferral

Benefit

Participants apply for a loan equal to the amount of property taxes and special assessments levied. The maximum annual loan is $3,525.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Income Ceiling

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 and had a total household income at or below $20,000. 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.

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 provides the loan directly to the property owner.

Record ID

WI102_RR15

Footnotes

Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

Sources

Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2015)
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2015)[http://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2015/0023_property_tax_deferral_loan_program_informational_paper_23.pdf Accessed on 05/06/2016] View Archived Source

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