Lottery & Gaming Credit ~ First Dollar Credit

LOTTERY CREDIT


The lottery credit is a State property tax credit for people who own their primary residence. For example, property owners are eligible for a lottery credit in 2024 if they owned their primary residence and lived there on January 1, 2024. The credit for tax year 2024 ranges from $155 to $222 depending on the school district there you reside. More details are on the State Department of Revenue FAQ page.

  • Add a lottery credit:
    • Follow steps 1-2 below to determine if your property qualifies.
    • Then continue to step 3 below if your property qualifies.
  • Remove your lottery credit: visit the State Department of Revenue portal.


STEP 1: Does your property qualify?


Was your property Owner Occupied as the Primary Residence on January 1?

  • YES ... Continue to Step 2
  • NO....  [STOP. YOUR PROPERTY DOES NOT QUALIFY] 


STEP 2: Does your property already receive the Lottery Credit?


Check your tax bill or Property Tax Search on Tax Records tab (Primary Residence ONLY).




 Does the "Lottery & Gaming Credit" line display a dollar amount other than $0.00 for the current tax year? 


  • YES ...  [STOP. YOU ALREADY RECEIVE IT]
  • NO, it's blank ... Continue to Step 3


STEP 3: Apply

Note:

  • Lottery Credits stay with the property until removed by the owner or the State Department of Revenue.
  • Wisconsin provides Price County with completed applications on a monthly basis.
  • For a 2024 late Lottery Credit, you will need to upload one of the following when you apply online BEFORE October 1:
    • Copy or photo of your Tax Bill -OR-
    • PDF of your e-Bill from Property Tax Search click Tax Bill tab
  • A late lottery credit claim will automatically add the credit to future tax bills.
  • After applying, verify by checking your next December tax bill.


APPLY ONLINE

FAQs

 

DOR Legacy Forms 


 

Lottery Credits

Lottery credit provides direct property tax relief to qualifying taxpayers in the form of a credit on their property tax bills. The credit is subtracted from the 1st installment.

 If the lottery credit exceeds the 1st installment, the credit will continue to be applied until full credit is received.  Once you have applied for and received the Lottery & Gaming Credit, you do not need to file another application until your primary residence changes.

Who Qualifies

You may claim lottery credit if:

  •  on January 1 you are owner of the property and the property is your primary residence. You can have only one primary residence.
  • Rental or other properties do not qualify for the lottery claim. 
  • A non-Wisconsin resident cannot claim this credit.
  •  All lottery credit claims are audited by the State of Wisconsin. If the property does not qualify, the state will  contact you to pay the credit plus interest and penalties back to them. If not paid back to DOR, will be placed on the next year tax bill as a special charge.

By definition, your primary residence is where you live most of the time. When you are temporarily away, it is the home to which you intend to return. You can have only one primary residence and you may only claim one credit. Property address and mailing address should match. State audit compares address on driver's license and voter registration to verify primary residence.


How To Apply

If you meet the requirements listed above you may complete the claim form online at File Lottery Credit online  or click on the link below to print your own form and submit to the County Treasurer by November 1st. 

 Lottery Credit Claim Application Forms (pdf)

Form LC-100 – 2024 Wisconsin Lottery and Gaming Credit Application (pdf form) 

  • Property owners file this form to confirm they qualify for the lottery and gaming credit as of January 1, 2024
  • Filed with the County Treasurer

Form LC-400 – Wisconsin Lottery and Gaming Credit Removal Request

  • Property owners file this form to remove the lottery and gaming credit once the property no longer qualifies
  • Filed with the county treasurer

Late Claims

 Late claims must be filed with Wisconsin Department of Revenue online only by October 1st  

 File Lottery Credit Late Claim available after February 5th through Oct 1st

The Dept. of Revenue requires a copy of the original tax bill to be submitted with the Late Claim application.  The DOR then mails a check for the amount of the credit. You can obtain a copy of your tax bill at Property Tax Search

All improved real estate parcels automatically receive this credit. Maximum credit value based on $29,300