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

School Levy Tax Credit

State: 

Year: 

Record ID: 
WI106_RR17
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Municipalities receive the proportion of the total annual funding allocated for this program that is equal to their share of total state school levies for the previous three years. Funding in 2017 is $853,000,000. Taxpayers then receive credits that are equal to their proportion of the municipality's total assessed value. Applications are not required to receive the credit.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Both residential and nonresidential properties are eligible.
Eligibility Criteria: 
No Criteria
Description of Eligibility Criteria: 
The school levy tax credit is applied to every taxable property.
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 unless a municipality has over $3,000,000 in total credits. In such cases, funding will be made directly to the municipality.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 79.10; Wis. Stat. § 79.14 (in effect for 2017)
Source Web Page: 
Wisconsin Department of Revenue Website - School Levy Tax Credit Frequently Asked Questions [https://www.revenue.wi.gov/Pages/FAQS/slf-slevytcr.aspx Accessed 05/02/2018] View Archived Source
Source Publication: 
Wisconsin Legislative Fiscal Bureau, State Property Tax Credits (Informational Paper 21)(2017) [https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0021_state_property_tax_credits_informational_paper_21.pdf Accessed on 05/02/2018] View Archived Source
Source Additional: 
2017 Wis. Sess. Laws no. 59 § 1211;
2017 Wis. Sess. Laws no. 59 § 1212
Footnote: 
The school levy credit formula includes levies for elementary and secondary school districts and for county children with disabilities education boards. Levies for technical college districts are not included. Effective 23 September 2017, total annual funding for the program is increased to $940,000,000 for 2018 and each year thereafter. Effective 23 September 2017, beginning with tax year 2018, a municipality with credit amounts greater than $3,000,000 must enact an ordinance in order to have funds directly distributed to the municipality.

Revision Type: 

Revision Notes: 

11/17/18 cc verified
5/2/18 MP updated 17 record
10/11/2017 JG updated source publication - no leg changes
5/4/17 EM created 16 record
5/31/16 MM verified
6/8/15 MM created 14 record, updated enrollment data, source pub
12/19/14 mj verified
11/11/13 no new leg
10/28/13 no new leg
3/5/12 DM complete 11

First Dollar Credit

State: 

Year: 

Record ID: 
WI105_RR17
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
The benefit is a credit. The value of the credit 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 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
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 upon a foundation upon land owned by the manufactured or mobile home owner.
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 unless a municipality has over $3,000,000 in total credits. In such cases, funding will be made directly to the municipality.
Enrollment Data: 
For the 2014/2015 tax year, the program had 2,214,000 claimants with the average credit being $66.63. The value of credits distributed statewide was $148 million.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 79.10 (in effect for 2017)
Source Web Page: 
Wisconsin Department of Revenue First Dollar Credit Website and Frequently Asked Questions [https://www.revenue.wi.gov/Pages/FAQS/slf-fdolcred.aspx#fdcq1 Accessed 05/01/2018] View Archived Source
Source Publication: 
Wisconsin Legislative Fiscal Bureau, State Property Tax Credits (Informational Paper 21)(2017) [https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0021_state_property_tax_credits_informational_paper_21.pdf Accessed on 05/01/2018]
View Archived Source

Wisconsin Department of Revenue Division of Research and Policy Maximum Credit Value chart [https://www.revenue.wi.gov/DORReports/fdc.pdf Accessed 05/01/2018] View Archived Source

Wisconsin Department of Revenue First Dollar Credit Instructions for Calculating the Credit Amount [https://www.revenue.wi.gov/DORFAQ/dolcre08.pdf Accessed 05/01/2018] View Archived Source
Source Additional: 
2017 Wis. Sess. Laws no 59 § 1211
Footnote: 
Effective 23 September 2017, beginning with tax year 2018, a municipality with credit amounts greater than $3,000,000 must enact an ordinance in order to have funds directly distributed to the municipality. Only taxes levied for elementary and secondary education are eligible for the credit. For the 2017/2018 property tax year, the credit value was based on $6,800. For the 2016/2017 tax year, the credit base value was $6,700.
Data Collection Notes: 
For updated reports see: https://www.revenue.wi.gov/report/f.html

Revision Type: 

Revision Notes: 

11/27/18 cc added the 17/18 figure
5/1/18 MP updated 17 record
10/11/17 JG updated Source Publication - no leg changes
5/4/17 EM created 16 record
5/27/16 MM updated enrollment data, FTN1 and source pub
6/8/15 MM created 14 record, updated enrollment data, source pub
12/19/14 mj verified
11/11/13 updated estimated 2012/2013 tax year info
10/28/13 updated enrollment data, no new leg

2/1/2013 GIR: copied pdf of webpg to 2012 (webpg has a last updated date of 1/12/12)

Homeowner Property Tax Relief (Lottery and Gaming Credit)

State: 

Year: 

Record ID: 
WI104_RR17
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
For homeowners, the credit is equal to the school tax rate multiplied by the annually determined credit base amount. For property tax year 2016/2017, the credit base value was $12,600. For tax year 2017/18 the credit value is $11,900. Applications should be filed with the county treasurer where the property is located by 31 January of the year the credit is sought. Late claims may be filed with the state Department of Revenue by 1 October.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Principal residences are eligible for the credit. 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: 
Homeowner
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 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 in 2017 was $126 per residential property. Total credits for 2016/2017 was $172.1 million.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wisc. Stats. § 79.10 (in effect for 2017)
Source Web Page: 
Wisconsin Department of Revenue Lottery and Gaming Credit Frequently Asked Questions [https://www.revenue.wi.gov/Pages/FAQS/slf-lottcr.aspx Accessed 05/02/2018] View Archived Source
Source Publication: 
Wisconsin Department of Revenue Application for Lottery and Gaming Credit [https://www.revenue.wi.gov/DORForms/18lc-100f.pdf Accessed 05/02/2018] View Archived Source

Wisconsin Legislative Fiscal Bureau, State Property Tax Credits (Informational Paper 21)(2017) [https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2017/0021_state_property_tax_credits_informational_paper_21.pdf Accessed on 05/02/2018]
View Archived Source

Wisconsin Department of Revenue Annual Funding for Lottery and Gaming Credit [https://www.revenue.wi.gov/DORReports/ltrycr.pdf Accessed 05/02/2018] View Archived Source
Footnote: 
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.
Data Collection Notes: 
updated based DOR 2018 property tax credit update

Revision Type: 

Revision Notes: 

11/27/18 cc ok
5/2/18 MP updated 17 record
10/11/17 JG updated source publication - No leg changes
5/4/17 EM created 16 record
5/27/16 MM updated source pub - no new leg
6/8/15 MM created 15 record, updated benefit, enrollment data
6/8/15 MM created 14 record, updated benefit, enrollment data, source pub
12/19/14 mj verified
11/11/13 updated enrollment value and updated credit amount.
10/28/13 updated credit value and enrollment information, added FN2
4/22/2011 CC program added and ok to be verified
12/7/11 cc added numbers and verified

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