Who qualifies for the Lottery and gaming credit in Wisconsin?

You are a Wisconsin resident who owns the home and lived in it as your primary residence on January 1 of the levy year. One primary residence only. Not rentals, business property or vacant land. The maximum credit value times the school tax rate, or your actual value times that rate if your value is lower. For the 2025 levy (bills paid in 2026) the maximum credit value is $27,000. The 2026 maximum is set in November 2026 and was not posted as of October 27, 2026. Deadline: Before the bill is calculated, or by January 31 after the bill, to the treasurer.

Who qualifies for the Homestead credit (Schedule H) in Wisconsin?

You lived in Wisconsin all year, were 18 or older on December 31, and have household income under $24,680. You also need earned income, a disability, or to be age 62 or older. Renters qualify too. A refundable credit of up to $1,168 for tax year 2025. It is based on property taxes levied for 2025 or on rent paid in 2025 (25% of rent if heat is not included, 20% if it is). $500 is subtracted for each qualifying dependent. The dollar limit has been frozen. Deadline: April 15, 2030 for a 2025 claim.

Who qualifies for the Property tax deferral loan in Wisconsin?

You are 65 or older. You can use it together with the homestead credit. A loan from the Wisconsin Housing and Economic Development Authority (WHEDA) to pay your property taxes. It is a loan, not forgiveness.

Rules by state / Wisconsin

Wisconsin property tax, line by line.

Your municipal treasurer mails one property tax bill each December. It shows tax on your assessed value, state credits already taken off, and any special assessments or special charges on their own lines.

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At a glance

Who sends the bill: Your municipal treasurer mails the bill. In many counties the county treasurer collects after the January installment.
When it comes: December of the levy year. The December 2025 bill is the 2025 levy, paid in 2026. The 2026 levy is mailed in December 2026.
When it's due: Full payment is due by January 31. If your municipality uses installments, the first is still due January 31 and the next is commonly July 31.
If you pay late: Interest builds up on a late installment. Check your bill or your treasurer for the current rate.
Value is set as of: January 1
Limits on increases: There is no cap on assessment increases for your home. The lottery credit and first-dollar credit are figured from a maximum credit value times the school tax rate.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Lottery and gaming credit

Who: You are a Wisconsin resident who owns the home and lived in it as your primary residence on January 1 of the levy year. One primary residence only. Not rentals, business property or vacant land.
What you get: The maximum credit value times the school tax rate, or your actual value times that rate if your value is lower. For the 2025 levy (bills paid in 2026) the maximum credit value is $27,000. The 2026 maximum is set in November 2026 and was not posted as of October 27, 2026.
How to apply: File form LC-100 with your county treasurer, or with the municipal treasurer if you are in Milwaukee County. The online portal is preferred.
Deadline: Before the bill is calculated, or by January 31 after the bill, to the treasurer.
If you're late: Only the immediately prior year's missing credit can be claimed late. Send it to the Department of Revenue by October 1. Tell the treasurer within 30 days after the home stops being your primary residence.
After that: It continues until you report that the home is no longer your primary residence.

Source

Homestead credit (Schedule H)

Who: You lived in Wisconsin all year, were 18 or older on December 31, and have household income under $24,680. You also need earned income, a disability, or to be age 62 or older. Renters qualify too.
What you get: A refundable credit of up to $1,168 for tax year 2025. It is based on property taxes levied for 2025 or on rent paid in 2025 (25% of rent if heat is not included, 20% if it is). $500 is subtracted for each qualifying dependent. The dollar limit has been frozen.
How to apply: File Schedule H or H-EZ with your tax bill or a signed rent certificate. File it with your income tax return or alone. Form: Schedule H / H-EZ.
Deadline: April 15, 2030 for a 2025 claim.
After that: File every year.

Schedule H / H-EZ: the form

Property tax deferral loan

Who: You are 65 or older. You can use it together with the homestead credit.
What you get: A loan from the Wisconsin Housing and Economic Development Authority (WHEDA) to pay your property taxes. It is a loan, not forgiveness.
How to apply: Contact WHEDA. Schedule H lists (608) 266-7884, (414) 227-4039 and 1-800-755-7835.

The official page

In some situations

If you moved, inherited, built or had a disaster

First dollar credit

Who: Improved real property. It is not limited to homesteads.
What you get: The maximum credit value times the school tax rate. For 2025-26 the maximum credit value is $9,000. It is shown on the December 2025 bill.
How to apply: Automatic. You do not apply.
After that: Automatic each year.

Source

School levy tax credit

Who: All taxable property.
What you get: A state credit passed through the tax bill. It is already in your net bill, so you can't claim it again.
How to apply: Automatic. You do not apply.
After that: Automatic each year.

Source

Think your value is too high?

Asking for a lower assessed value

Free review: Yes. Go to Open Book with your assessor, before the Board of Review. It is free.
Formal appeal: Your municipal Board of Review. After that, circuit court, or the Department of Revenue where the statutes allow.
Deadline: File your objection with the board clerk, generally at least 48 hours before the hearing. Your notice of assessment lists the Open Book and board dates. There is no single statewide day.
Fee: No Board of Review filing fee was found.
Good to know: Check your notice of assessment for the dates. The board can raise your value as well as lower it.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Special assessments and special charges.
A lottery credit on a property that was not your primary residence on January 1.
The homestead credit once household income is $24,680 or more.
The school levy credit, which is already in your net bill and can't be claimed again.

Special assessments and special charges have their own lines on your tax bill. The lottery credit and first-dollar credit reduce property taxes only. They do not erase a special assessment or special charge.

Watch out. On September 3, 2026 the Department of Revenue warned that a viral video about a federal senior property tax freeze and an IRS Form 1098-SR is a scam. There is no such federal form.

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Rules checked October 28, 2026 against official Wisconsin sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.