Lottery & Gaming Credit ~ First Dollar Credit

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 contact the Price County Treasurer's Office or your Local Treasurer for the claim form or click on the link below to print your own form.

2022 Lottery Credit Application  Submit this form with your tax payment to your municipal treasurer by Jan 31, property must be your primary residence as of January 1, 2022
2023 Lottery Credit Application  Use this form for your 2023 tax bill payable in 2024, submit to County Treasurer property must be your primary residence as of January 1, 2023


Lottery Credit Claim Forms 

 Form LC-100 – 2023 Wisconsin Lottery and Gaming Credit Application

  • Property owners file this form to confirm they qualify for the lottery and gaming credit as of January 1, 2023
  • Filed with the county treasurer

 Form LC-110 – 2023 Wisconsin Buyer Lottery and Gaming Credit Application

  • Property owners file this form if they purchased a home during 2022 to confirm they qualify for the lottery and gaming credit because the previous owner used the property as their primary residence on January 1, 2023
  • 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 by October 1       

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.

 Late Claim Form 

available after February 5th through Oct 1st

 

Lottery & First Dollar Credit Amounts


Price County 2022 Lottery Credit

  • School District of Butternut: $177.97.28
  • School District of Flambeau: $159.87
  • School District of Chequamegon: $177.95
  • School District of Phillips: $199.14
  • School District of Prentice: $187.80
  • School District of Rib Lake: $206.93
  • Maximum Credit Value based on: $29,500


Price County 2022 First Dollar Credit

All improved real estate parcels automatically receive this credit. Maximum credit value based on $7,500   

  • School District of Butternut: $ 54.22
  • School District of Flambeau: $ 48.71
  • School District of Chequamegon: $ 54.21
  • School District of Phillips: $60.67
  • School District of Prentice: $ 68.01
  • School District of Rib Lake: $57.22