Wisconsin

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR12
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 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 2012)
Footnote: 
Data Collection Notes: 
6/9/15 Previously omitted program. Created records for 2006-2014.

Revision Type: 

Revision Notes: 

6/9/15 MM created 12 record

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR13
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 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 2013)
Footnote: 
Data Collection Notes: 
6/9/15 Previously omitted program. Created records for 2006-2014.

Revision Type: 

Revision Notes: 

6/9/15 MM created 13 record

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR14
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 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 2014)
Footnote: 
Data Collection Notes: 
6/9/15 Previously omitted program. Created records for 2006-2014.

Revision Type: 

Revision Notes: 

6/9/15 MM created 14 record

School Levy Tax Credit

State: 

Year: 

Record ID: 
WI106_RR14
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Municipalities receive the proportion of the total funding for this program equal to their share of total state school levies for the previous three years. Taxpayers then receive credits that are equal to their proportion of the municipality's total assessed value.
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
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: 
In 2014, the state dispersed $747.4 million in school levy tax credits.
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 2014).
Source Publication: 
Wisconsin Legislative Fiscal Bureau, State Property Tax Credits (Informational Paper 21)(2015) [http://legis.wisconsin.gov/lfb/publications/Informational-Papers/Documents/2015/21_State%20Property%20Tax%20Credits.pdf Accessed on 06/08/2015] View Archived Source
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.

Revision Type: 

Revision Notes: 

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_RR14
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.
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: 
Other Criteria
Description of Eligibility Criteria: 
Any taxable parcel containing a real property improvement qualifies for this credit.
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 2013/2014 tax year, the program had 2,208,000 claimants with the average credit being $66.32. The value of credits distributed statewide was $147.4 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 2014)
Source Publication: 
Wisconsin Department of Revenue, First Dollar Credit (2014) [https://www.revenue.wi.gov/ra/14FDC.pdf Accessed on 06/08/2015] View Archived Source
Footnote: 
For the 2013/2014 tax year, the credit base value was $6,400. Only taxes levied for elementary and secondary education are eligible for the credit.

Revision Type: 

Revision Notes: 

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_RR14
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
For homeowners, the fair market value for school property taxes is reduced by credit value established each year by state. For property tax year 2013/2014, the credit value was $10,900.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
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: 
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 was $114 per residential property. Total credits for 2013/2014 was $171.4 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 2014)
Source Publication: 
Wisconsin Department of Revenue, Lottery and Gaming Tax Credit (2014) [https://www.revenue.wi.gov/ra/14ltrycr.pdf Accessed on 06/08/2015] 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.

Revision Type: 

Revision Notes: 

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

School Property Tax Credit for Renters and Homeowners

State: 

Year: 

Record ID: 
WI103_RR14
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.
How is Benefit Disbursed: 
Credit to the income tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
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.
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 2014)
Footnote: 
For renters, property taxes are considered 20% of rent if heat is included and 25% if heat is not included.

Revision Type: 

Revision Notes: 

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

Property Tax Deferral Loan Program

State: 

Year: 

Record ID: 
WI102_RR14
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 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.
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Wis. Stat. § 234.621 ~ § 234.626 (in effect for 2014)
Source Publication: 
Wisconsin Legislative Fiscal Bureau, Property Tax Deferral Loan Program (Informational Paper 23)(2015)[http://legis.wisconsin.gov/lfb/publications/Informational-Papers/Documents/2015/23_Property%20Tax%20Deferral%20Loan%20Program.pdf Accessed on 06/05/2015] View Archived Source
Source Additional: 
2013 Act 20
Footnote: 
2013 Act 20 clarified language expanding program eligibility to veterans, regardless of age, made under 2011 Act 32. Through 2014, WHEDA has not offered the program to veterans who are not otherwise age-eligible. 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.
Data Collection Notes: 
6/5/15 Updated benefit - record previously reiterated Eligibility information.

Revision Type: 

Revision Notes: 

6/5/15 MM updated benefit, FTN1, source pub, source add'l
5/14/15 MM new record
12/19/14 mj verified
11/6/13 no new leg
10/28/13 no new leg
11/5/2010 CS New Record
4/22/2011 edited and ok to verify
1/17/12 DM complete

Disabled Veteran and Surviving Spouse Property Tax Credit

State: 

Year: 

Record ID: 
WI107_RR16
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 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 2016)
Footnote: 
Data Collection Notes: 
6/9/15 Previously omitted program. Created records for 2006-2014.

Revision Type: 

Revision Notes: 

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_RR16
Variations in Receipt of Benefit : 
Other Variation in Receipt of Benefits
Benefit Type: 
Credit
Benefit: 
Municipalities receive the proportion of the total funding for this program equal to their share of total state school levies for the previous three years. Taxpayers then receive credits that are equal to their proportion of the municipality's total assessed value.
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
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 2016)
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 10/11/2017] View Archived Source
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.

Revision Type: 

Revision Notes: 

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

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