Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.08 - Responsibilities of county treasurer and taxation district treasurer

Current through June 24, 2024
(1)
				CERTIFICATION OF LOTTERY AND GAMING CREDIT.
(a) The treasurer administering the credit
				under s.
				Tax
				20.07(1) (a) shall prepare
				application forms for properties likely to qualify for the lottery and gaming
				credit or upon request. Prepared application forms shall include the property
				identification number and the physical address of the property address or other
				description of the property. The prepared application for the lottery and
				gaming credit shall be distributed to the owner of the property for their
				certification as to whether the property qualifies for the credit.
(b) The treasurer administering the credit
				under s.
				Tax
				20.07(1) (a) shall accept application
				forms for the lottery and gaming credit for taxable property through the
				October 31 prior to issuance of the tax bill. The treasurer shall accept
				facsimiles of application forms or other documents evidencing a claim that
				include all the information contained in the application form prescribed by the
				department if such facsimiles or other documents are received by the treasurer
				by October 31. The treasurer may not accept application forms postmarked
				earlier than the certification date.
(c) If a treasurer receives an application
				without an owner's signature, the claim for the credit may not be granted. The
				treasurer shall attempt to contact the owner and advise of the need to sign the
				application.
(d) If a treasurer has
				reason to question a signed application form, the treasurer shall approve the
				claim but shall mark the property for audit by the department. The treasurer
				shall advise the department of all properties marked for audit on the March 1
				report under sub. (4) (c).
(e) The
				treasurer administering the credit under s.
				Tax
				20.07(1) (a) shall remove the credit
				from a property as of the next January 1 after the filing of a real estate
				transfer return, unless one of the following applies:
1. The real estate transfer return indicates
				that the property will be used as the primary residence of the new
				owner.
2. An application form is
				filed by the new owner.
(f) An owner who qualifies for the lottery
				and gaming credit but whose tax bill does not reflect the credit, may claim the
				credit until January 31 following the issuance of the tax bill by filing the
				application form under s.
				Tax
				20.07(1) (a) with the treasurer
				responsible for collecting the January payment of the owner's property taxes.
				The treasurer shall compute the credit, subtract the calculated credit from the
				amount of taxes due to the extent allowed under s.
				Tax
				20.06(3), for the approved property
				of the owner, and make an appropriate entry in the tax roll. If the tax has
				been paid in full, the treasurer shall provide a refund for the amount of the
				credit, not to exceed the amount of tax paid. The treasurer shall, on or before
				settlement under s.
				74.25 or
				74.30,
				Stats., convey to the county treasurer the property identification number,
				property address or other description of the property, credit amount, and the
				name and mailing address for each claim accepted under this
				paragraph.
(g) The treasurer
				administering the credit under s.
				Tax
				20.07(1) (a) shall, by July 1 in each
				year ending in a four or nine, submit to the department a copy of the
				procedures used to conduct their verification of the eligibility of credits
				claimed within their territory under the requirements of s.
				79.10(10)
				(f), Stats. The procedures shall include
				methods used by the treasurer to identify properties receiving the credit based
				on a certification received by a previous owner and notification of property
				owners that potentially qualify for the credit that are not currently receiving
				the credit. A summary of the results from the latest verification of
				eligibility conducted by the treasurer shall be submitted with the procedures.
Tax 20.08 Note Example: A treasurer is required to submit the
				  information specified in par. (g) by July 1 of 2014 and July 1 of 2019.