Wisconsin

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR18
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 2018)
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 05/07/2018]
View Archived Source
Source Publication: 
Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (Line 46) (2018 income for filing in 2019) Income Tax
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 11/27/2018]
View Archived Source

Wisconsin Department of Revenue Form 1 (2017) Income Tax Form (line 46)
[https://www.revenue.wi.gov/TaxForms2017through2019/2017-Form1.pdf Accessed 05/07/2018]
View Archived Source

Wisconsin Department of Revenue Selected pages from Form 1 Filing Instructions (2017) (pages 42-44)
{https://www.revenue.wi.gov/TaxForms2017through2019/2017-Form1-Inst.pdf Accessed 05/07/2018]
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 05/07/2018]
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 11/27/2018]
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: 

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 Property Tax Credit for Renters and Homeowners

State: 

Year: 

Record ID: 
WI103_RR18
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 2018)
Source Publication: 
Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 (Line 46) (2018 income for filing in 2019) Income Tax
[https://www.revenue.wi.gov/TaxForms2017through2019/2018-Form1.pdf Accessed 11/27/2018]
View Archived Source

Wisconsin Department of Revenue Wisconsin Income Tax 2018 Form 1 Instructions
[ View Archived Source Accessed 11/27/2018]
View Archived Source

Wisconsin Department of Revenue Form 1 (2017) Income Tax Form (line 22)
[https://www.revenue.wi.gov/TaxForms2017through2019/2017-Form1.pdf Accessed 05/07/2018]
View Archived Source

Wisconsin Department of Revenue Selected pages from Form 1 Filing Instructions (2017) (pages 32-35)
[https://www.revenue.wi.gov/TaxForms2017through2019/2017-Form1-Inst.pdf Accessed 05/07/2018]
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: 

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

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR17
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 2017)
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 05/07/2018] View Archived Source
Source Publication: 
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 05/07/2018] 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 11/27/2018] View Archived Source
Footnote: 
Data Collection Notes: 
INSERT RELEVANT PAGES FROM INCOME TAX FORMS IN FUTURE YEARS.

Revision Type: 

Revision Notes: 

11/27/18 cc added FAQ as has a 2018 date
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

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