Homestead Credit Definitions


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 9, 2021: Sections 59.53, 71.52 and 102.04, Wis. Stats., and secs. Tax 14.01 and 14.03, Wis. Adm. Code, and 26 U.S. Code § 152.

Laws enacted and in effect after February 9, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 9, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

​Contact Us​

MS 5-77
Wisconsin Department of Revenue​
PO Box 8949
Madison WI 53708-8949
Phone: (608) 266-8641
Fax: (608) 267-1030
Email: ​​ DORHomesteadCredit@wisconsin.gov

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100134

February 9, 2021