2025-26 Lottery and First Dollar Credit – Maximum Credit Values

November 20, 2025

To: Municipal Clerks and County Treasurers
Cc: County Clerks and Municipal Treasurers

The Wisconsin Department of Revenue (DOR), State and Local Finance Division posted the following notices and reports to our website today, November 20, 2025. Use this information for the December 2025 property tax bills.

First Dollar Credit

For 2025-2026, the first dollar maximum credit value is $9,000.

Notice and report are available on our website:

  • Calculation Notice – calculation notice for each municipality
  • Credit Amounts – summary report

​Lottery and Gaming Credit

For 2025-2026, the lottery and gaming maximum credit value is $27,000.

Notice and report are available on our website:

  • Calculation Notice – calculation notices for each municipality
  • Credit Amounts – summary report

Questions?

Contact us at lgs@wisconsin.gov.​
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