You are able to claim the Lottery and Gaming Credit if you are the owner of a home and used the home as your primary residence on January 1 of the year in which property taxes are levied. Property owners can claim only one primary residence. You cannot claim the credit on business property, rental units, vacant land, garages or other properties that are not your primary residence. Only Wisconsin residents are allowed to claim the Lottery and Gaming Credit. The amount of the credit is based upon the school district in which your primary residence is located.
To see if you are currently receiving a Lottery and Gaming Credit on your tax bill, check the line containing the words “Lottery and Gaming Credit.” If there is a dollar amount listed in the current year tax column then you are already receiving the credit.
If there is 0.00 amount listed on your 2023 property tax bill and the property meets the requirements:
- If it's between December 1, 2023-January 31, 2024: You will need to fill out the LC-100 application and send it to your local treasurer. They will apply the credit to your 2023 property taxes.
- If it's between February 1, 2024-September 30, 2024: You will need to fill out the LC-300 application and mail it to the WI Department of Revenue (the mailing address is on the application) along with a copy of your 2023 property tax bill. The State will then send you a refund check for the amount of the lottery credit for your 2023 taxes. The LC-300 deadline is October 1 to the WI Department of Revenue.
If your property meets the eligibility requirements on January 1, 2024, you will need to complete this LC-100 application and mail it to the Columbia County Treasurer’s Office.
The lottery and gaming credit will remain on the parcel until the LC-400 is sent to the County Treasurer's Office to remove the credit.
Can’t find your property tax bill? Go to the Ascent Land Records website. Enter either your parcel number or property owner's name or address (Do not fill in all of the search boxes). Select the "Select Details" drop down box and click on "Taxes". Then click on the tax year you want next to “Print Tax Bills”.
To see all lottery credit applications, select the following link: Wisconsin DOR Lottery and Gaming Credit Forms