Wisconsin Property Tax Exemptions: Homestead, Senior and Veteran Relief
Wisconsin property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Wisconsin
- Homestead exemption
- Wisconsin's owner-occupied relief on the tax bill is the Lottery and Gaming Credit, a direct reduction of property taxes for Wisconsin residents who own a dwelling and use it as their primary residence as of the January 1 certification date. Wisconsin Department of Revenue, Lottery and Gaming Credit Program
- How to apply
- Apply for the Lottery and Gaming Credit with the county treasurer where the property is located (or the city treasurer in cities that collect their own taxes), on the Department's form or through its online lottery credit portal. Wisconsin Department of Revenue, Lottery and Gaming Credit Program
- Application deadline
- If an eligible Lottery and Gaming Credit does not appear on the tax bill, apply with the municipal treasurer by January 31 after receiving the bill; Wisconsin Department of Revenue, Lottery and Gaming Credit Program
- Senior exemptions and freezes
- Homestead credit (tax year 2025): Wisconsin residents all year, 18 or older, who owned or rented a home subject to property tax and had household income under $24,680 may claim up to $1,168, based on household income and property taxes or rent; Wisconsin Department of Revenue, Homestead Credit Fact Sheet 1116 (tax year 2025); 2026 Guide for Property Owners
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | Wisconsin's owner-occupied relief on the tax bill is the Lottery and Gaming Credit, a direct reduction of property taxes for Wisconsin residents who own a dwelling and use it as their primary residence as of the January 1 certification date. Only one primary residence may be claimed. The credit equals the school tax rate multiplied by the Department's maximum credit value (or the property's value, if lower), which is set each November based on available lottery, pari-mutuel and bingo revenue. Business property, rental units, vacant land and properties vacant on January 1 do not qualify. |
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| How to apply | Apply for the Lottery and Gaming Credit with the county treasurer where the property is located (or the city treasurer in cities that collect their own taxes), on the Department's form or through its online lottery credit portal. When a qualifying property is sold, the credit stays with the property for the next bill; a new owner who uses it as a primary residence should file a new application, and one who does not should file Form LC-400 with the county treasurer. The homestead credit and the veterans and surviving spouses credit are claimed on the Wisconsin income tax return (Schedule H/H-EZ for the homestead credit). Homestead credit: https://www.revenue.wi.gov/DOR%20Publications/1116hc.pdf |
| Application deadline | If an eligible Lottery and Gaming Credit does not appear on the tax bill, apply with the municipal treasurer by January 31 after receiving the bill; a late claim may be filed with the Department of Revenue by October 1 after the bill is issued. |
Senior, veteran and disability relief
| Senior exemptions and freezes | Homestead credit (tax year 2025): Wisconsin residents all year, 18 or older, who owned or rented a home subject to property tax and had household income under $24,680 may claim up to $1,168, based on household income and property taxes or rent; claimants must have earned income, be disabled, or be 62 or older. Property tax deferral loan program: loans to qualifying elderly homeowners to pay property taxes, operated by the Wisconsin Housing and Economic Development Authority (WHEDA); principal and interest are repaid when ownership transfers or the owner moves, and the loan is a lien on the home. Deferral loan: https://www.revenue.wi.gov/dor%20publications/pb060.pdf |
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| Veteran exemptions | The Department of Revenue states that Wisconsin does not offer a property tax exemption for veterans. Instead, the veterans and surviving spouses property tax credit (sec. 71.07(6e), Wis. Stats.) is a refundable income tax credit equal to the property taxes paid during the year on the principal dwelling. It is for veterans with a 100% service-connected disability rating or a 100% rating based on individual unemployability, who served under honorable conditions and were Wisconsin residents when entering active service or for any consecutive five-year period after entry, and for certain unremarried surviving spouses (including those receiving dependency and indemnity compensation, for tax years from 2014). Eligibility must first be certified by the Wisconsin Department of Veterans Affairs, and the certificate is attached to the first return claiming the credit. No veteran exemption: https://www.revenue.wi.gov/dor%20publications/pb060.pdf |
| Disability exemptions | People who are disabled (or whose spouse is disabled) and meet the income and residency tests may claim the homestead credit even without earned income (tax year 2025: household income under $24,680, maximum credit $1,168). |
| Other relief (credits, deferrals, circuit breakers) | Homestead credit: an income-based credit for low- and moderate-income homeowners and renters (renters count part of their rent as property tax), paid directly and claimed on Schedule H or H-EZ; for tax year 2025, household income must be under $24,680 and the maximum is $1,168. It cannot be combined with the veterans and surviving spouses property tax credit or farmland preservation credit for the same year. Guide: https://www.revenue.wi.gov/dor%20publications/pb060.pdf |
Paying and appealing
| When property taxes are due | Tax bills are distributed no later than the third Monday in December. Unless the local government sets a different schedule, taxes paid in installments are due January 31 (first) and July 31 (second). If an installment is not received within five working days after its due date, the entire remaining balance becomes delinquent (as of February 1 for the first installment), and interest back to February 1 applies. |
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| Appealing your assessment | First talk to the assessor or attend Open Book, when the assessment roll is open for review and the assessor can still make changes. The Board of Review starts at least seven days after Open Book. To object, give the board's clerk written or oral notice of intent at least 48 hours before the first scheduled meeting, and file the objection form (PA-115A) before or during the first two hours of that meeting (the board may waive the 48-hour notice for good cause, and may allow filing up to the end of the fifth day for extraordinary circumstances). A property owner must appear before the Board of Review before appealing further. Board decisions may be appealed to circuit court by certiorari within 90 days after notification, or to the Department of Revenue under sec. 70.85 within 20 days after delivery of the decision (30 days after the clerk's mailing if no return receipt), with a $100 fee; the DOR route is not available for property assessed over $1 million or in first-class cities. |
Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Wisconsin?
Wisconsin's owner-occupied relief on the tax bill is the Lottery and Gaming Credit, a direct reduction of property taxes for Wisconsin residents who own a dwelling and use it as their primary residence as of the January 1 certification date. Only one primary residence may be claimed. The credit equals the school tax rate multiplied by the Department's maximum credit value (or the property's value, if lower), which is set each November based on available lottery, pari-mutuel and bingo revenue. Business property, rental units, vacant land and properties vacant on January 1 do not qualify.
How do you apply for a homestead exemption in Wisconsin?
Apply for the Lottery and Gaming Credit with the county treasurer where the property is located (or the city treasurer in cities that collect their own taxes), on the Department's form or through its online lottery credit portal. When a qualifying property is sold, the credit stays with the property for the next bill; a new owner who uses it as a primary residence should file a new application, and one who does not should file Form LC-400 with the county treasurer. The homestead credit and the veterans and surviving spouses credit are claimed on the Wisconsin income tax return (Schedule H/H-EZ for the homestead credit).
When is the deadline to apply for a homestead exemption in Wisconsin?
If an eligible Lottery and Gaming Credit does not appear on the tax bill, apply with the municipal treasurer by January 31 after receiving the bill; a late claim may be filed with the Department of Revenue by October 1 after the bill is issued.
Do seniors get a property tax exemption in Wisconsin?
Homestead credit (tax year 2025): Wisconsin residents all year, 18 or older, who owned or rented a home subject to property tax and had household income under $24,680 may claim up to $1,168, based on household income and property taxes or rent; claimants must have earned income, be disabled, or be 62 or older. Property tax deferral loan program: loans to qualifying elderly homeowners to pay property taxes, operated by the Wisconsin Housing and Economic Development Authority (WHEDA); principal and interest are repaid when ownership transfers or the owner moves, and the loan is a lien on the home.
Do disabled veterans pay property tax in Wisconsin?
The Department of Revenue states that Wisconsin does not offer a property tax exemption for veterans. Instead, the veterans and surviving spouses property tax credit (sec. 71.07(6e), Wis. Stats.) is a refundable income tax credit equal to the property taxes paid during the year on the principal dwelling. It is for veterans with a 100% service-connected disability rating or a 100% rating based on individual unemployability, who served under honorable conditions and were Wisconsin residents when entering active service or for any consecutive five-year period after entry, and for certain unremarried surviving spouses (including those receiving dependency and indemnity compensation, for tax years from 2014). Eligibility must first be certified by the Wisconsin Department of Veterans Affairs, and the certificate is attached to the first return claiming the credit.
Is there a property tax exemption for people with disabilities in Wisconsin?
People who are disabled (or whose spouse is disabled) and meet the income and residency tests may claim the homestead credit even without earned income (tax year 2025: household income under $24,680, maximum credit $1,168).
What property tax relief programs does Wisconsin offer?
Homestead credit: an income-based credit for low- and moderate-income homeowners and renters (renters count part of their rent as property tax), paid directly and claimed on Schedule H or H-EZ; for tax year 2025, household income must be under $24,680 and the maximum is $1,168. It cannot be combined with the veterans and surviving spouses property tax credit or farmland preservation credit for the same year.
How do you appeal a property tax assessment in Wisconsin?
First talk to the assessor or attend Open Book, when the assessment roll is open for review and the assessor can still make changes. The Board of Review starts at least seven days after Open Book. To object, give the board's clerk written or oral notice of intent at least 48 hours before the first scheduled meeting, and file the objection form (PA-115A) before or during the first two hours of that meeting (the board may waive the 48-hour notice for good cause, and may allow filing up to the end of the fifth day for extraordinary circumstances). A property owner must appear before the Board of Review before appealing further. Board decisions may be appealed to circuit court by certiorari within 90 days after notification, or to the Department of Revenue under sec. 70.85 within 20 days after delivery of the decision (30 days after the clerk's mailing if no return receipt), with a $100 fee; the DOR route is not available for property assessed over $1 million or in first-class cities.
When are property taxes due in Wisconsin?
Tax bills are distributed no later than the third Monday in December. Unless the local government sets a different schedule, taxes paid in installments are due January 31 (first) and July 31 (second). If an installment is not received within five working days after its due date, the entire remaining balance becomes delinquent (as of February 1 for the first installment), and interest back to February 1 applies.
Property Tax & Homestead Exemptions in other states
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