Wisconsin Administrative Code › Department of Revenue › Chapter Tax 20 - Lottery And Gaming Credit › Subchapter II - Lottery and Gaming Credit › Section Tax 20.07 - How to claim the credit

Current through June 24, 2024
(1) TAXABLE PROPERTY.
(a) An owner of taxable property who
				qualifies for the lottery and gaming credit may claim the credit on an
				application form prescribed by the department. The application form shall
				require the claimant to attest to, as of the certification date, owning the
				property described on the application form and using it as a primary residence.
				The completed application form shall be filed with the county treasurer except
				that in a city that collects taxes under s.
				74.87,
				Stats., the application form shall be filed with the city treasurer. A claim
				made under this paragraph is valid until no longer eligible, at which time the
				claim shall be withdrawn by the claimant as required under sub. (3), except as
				provided under s.
				Tax
				20.12(2).
Note: The various application forms used to claim the lottery
				  and gaming credit are available on the department's web site at
www.revenue.wi.gov
.
(b) If more than one owner qualifies for and
				claims a credit on taxable property, each owner shall claim the credit under
				par. (a) on a separate application form. The number of credits claimed on a
				property may not exceed the number of dwellings on the property. Total credits
				for each dwelling are limited by s.
				Tax
				20.06(3).
Note: Examples of owners whose primary residence is on the
				  same property as another owner include co-owners of agricultural land on which
				  each owner has a primary residence or co-owners of a duplex in which each
				  dwelling is occupied by one of the owners.
(c) An owner who qualifies for the credit
				against taxes 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 par. (a) with the treasurer collecting the taxes. If the
				application form is approved, the treasurer shall proceed under s.
				Tax
				20.08(1) (e). Requests made after
				January 31 shall be filed with the department no later than October 1 following
				the issuance of the person's property tax bill, on the appropriate late claim
				application form, for processing under s.
				Tax
				20.11(2). The department will notify
				the applicable treasurer of those late claims approved by the department. The
				treasurer shall then enter the property on the next tax role as property that
				qualifies for a lottery and gaming credit. The owner should also file an
				application under par. (a), with the applicable treasurer, to apply for the
				credit for subsequent years. A claim made under this paragraph is valid until
				no longer eligible, at which time the claim shall be withdrawn by the claimant
				as required under sub. (3), except as provided under s.
				Tax
				20.12(2).
(d)
1. If a
				property transferred qualifies for the credit because a previous owner used the
				property as his or her primary residence on the certification date, the new
				owner of the property may apply for the credit on a form prescribed by the
				department, or by indicating on the real estate transfer return that the
				property will be used by the owner as their primary residence. Requests made
				under this paragraph shall be filed with the treasurer of the county in which
				the property is located or, if the property is located in a city that collects
				taxes under s.
				74.87,
				Stats., with the treasurer of that city.
2. A claim made under par. (a) is valid until
				no longer eligible, at which time the claim shall be withdrawn by the claimant,
				except as provided under s.
				Tax
				20.12(2). If the claimant under this
				paragraph does not own or use the property as his or her primary residence on
				the certification date of any year subsequent to the year of the claim, the
				claimant shall withdraw the claim as required under sub. (3).
(e) Requests made after January 31
				of the year following the year of the credit shall be filed with the department
				no later than October 1 following the issuance of the person's property tax
				bill for processing under s.
				Tax
				20.11(2) on the appropriate late
				claim application form. The submission of a late claim application form with
				the department does not certify the owner for future credits. The department
				will notify the applicable treasurer of those late claims approved by the
				department. The treasurer shall then enter the property on the next tax role as
				property that qualifies for a lottery and gaming credit. The owner shall also
				file an application under par. (a) with the applicable treasurer to apply for
				the credit for subsequent years. A claim made under this paragraph is valid
				until no longer eligible, at which time the claim shall be withdrawn by the
				claimant as required under sub. (3), except as provided under s.
				Tax
				20.12(2).