Lottery & Gaming Credit

1. What is the lottery and gaming credit?

   The lottery and gaming credit is a credit that provides direct property tax relief to qualifying taxpayers on their property tax bills. Lottery proceeds are paid into a separate segregated state fund. The lottery credit is displayed on tax bills as a reduction of property taxes due.

2. ​ Who qualifies for the lottery and gaming credit?

   To qualify for the lottery and gaming credit, you must be a Wisconsin resident, own a dwelling and use it as your primary residence as of the January 1 certification date of the year the property taxes are levied.

   If an owner is temporarily absent, typically for a period no longer than six months (ex: hospital, vacation, incarcerated), the primary residence is the home where the owner returns. Principal dwelling means any dwelling the owner of the dwelling uses as his/her primary residence.

   A property owner may claim only one primary residence. You cannot claim the lottery and gaming credit on business property, rental units, vacant land, garages or other property that is not the owner's primary residence (sec. 79.10(1)(dm), (9)(bm), Wis. Stats.).

For More Information:  DOR Wisconsin Lottery and Gaming Credit Program

To Apply online:  Lottery and Gaming Credit Form Selection (wi.gov)