• Graphic for Columbia County Treasurer Website

Lottery Credit

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 go to the Lottery and Gaming Credit Online Application Portal on the WI Department of Revenue website. You will want to select "2023" for the tax year you are applying for. You will need to upload a copy of your 2023 property tax bill as well. 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 did not meet the requirements for 2023 but does meet 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 or complete the application through the Lottery and Gaming Credit Online Application Portal on the WI Department of Revenue website.

*Please review your tax bill every year to make sure the credit is still on there if you are supposed to be receiving one.*

The lottery and gaming credit will remain on the parcel until the LC-400 form is sent to the County Treasurer's Office to remove the credit unless there is a change in parcel numbers. You can also use the Lottery and Gaming Credit Online Application Portal to remove the credit as well.

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