Veterans and Surviving Spouses Property Tax Credit - Property Taxes

  1. I was verified by the Wisconsin Department of Veterans Affairs (WDVA) on September 1, as qualifying for the credit for 2019. Can I claim all of the property taxes I paid on my principal residence during 2019 or only the taxes paid after September 1?

  2. My spouse and I are both veterans. Both of us qualify for the credit independently of the other. How should we claim the credit?

  3. My spouse and I are both veterans. Each of us qualifies for the credit independently of the other. We jointly own two properties; one is a principal residence and the other is a vacation home. Can my spouse claim the credit for taxes paid on one property and I claim the credit for taxes paid on the other property?

  4. If I am eligible for the credit, is there a limit on the amount of property taxes that can be claimed?

  5. My property tax bill may include charges for other items such as a special assessment for sidewalks, water main replacement, curb/gutter, driveway apron repair/replacement, interest, and charges for services. Can the credit be claimed on the amount paid during the year for these items?

  6. My principal residence is part of a farm. Can I use the entire amount of my property taxes for the credit?

  7. I own a duplex. I live in one-half of the duplex and rent the other half. Can I claim the property taxes on the entire duplex for the credit?

  8. I was verified by WDVA for the credit in 2013. I sold my home in 2019. Can I still claim the credit for 2019?

  9. I am a disabled veteran and qualify for the credit. May I claim the credit if my principal residence has been transferred to a trust?

  10. I have a life estate in property that I use as my principal residence. May I claim the credit based on the life estate?

  11. I rent my principal dwelling and am required to pay the property taxes. May I claim the credit?

  12. I own my home with others, but I pay all of the property taxes. My spouse and I are the only ones that live in the home. May I claim all of the property taxes?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of October 22, 2019: Sections 71.07(6e) and 73.03, Wis. Stats.

Laws enacted and in effect after October 22, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 22, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

Guidance Document Number: 100215

October 22, 2019