The Wisconsin Veterans & Surviving Spouses Property Tax Credit provides a refundable property tax credit for eligible veterans and unremarried surviving spouses. This credit applies to property taxes paid on a primary Wisconsin residence and up to one acre of land.
To be eligible, you must be:
- A veteran who:
- Entered active duty as a Wisconsin resident or lived in Wisconsin for at least five consecutive years after entering active duty.
- Has a 100% service-connected disability rating from the VA or qualifies based on individual unemployability.
- An unremarried surviving spouse who receives Dependency and Indemnity Compensation (DIC) from the federal VA.
- The veteran must have been a Wisconsin resident at the time of death for their spouse to qualify.
How the credit works:
- The credit covers 100% of property taxes paid on a primary residence (including land up to one acre).
- Taxes must be paid during the tax year you are claiming the credit.
- The Wisconsin Department of Veterans Affairs certifies eligibility; the Department of Revenue administers the credit through the state income tax return.
Key Rules:
- Joint Ownership: If a property is jointly owned, only your percentage of ownership can be claimed.
- Dual Veteran Households: Married veterans can file jointly or separately, dividing the credit accordingly.
- Farm & Business Use: Only the portion of property taxes related to the personal residence qualifies.
- Rental Agreements: If you pay property taxes as part of your rent, you may qualify but must provide proof.
- Vacation Homes: The credit cannot be applied to second homes or vacation properties.
- Trusts & Life Estates: Veterans with a life estate or revocable trust in the property may still qualify.
How to Apply:
If you believe you qualify, contact your County or Tribal Veterans Service Office (CVSO/TVSO) for certification.
For more information or additional questions, visit the Wisconsin Department of Revenue.
For additional information, eligibility criteria, instructions on how to apply for the Wisconsin Veterans & Surviving Spouses Property Tax Credit, and statutory citations for the program, see the WDVA information and application booklet.