Lottery and Gaming Credit

The Lottery and Gaming Credit is a credit that provides direct property tax relief to qualifying taxpayers on their property tax bills. To qualify for the Lottery and Gaming Credit, you must be a Wisconsin resident, own a dwelling and use it as your primary residence as of the January 1 certification date of the year the property taxes are levied. A property owner may claim only one primary residence.


For more information regarding the Lottery and Gaming tax credit, please visit the Wisconsin Department of Revenue's website or Dane County Treasurer's website


How to apply for the 2024 lottery and gaming credit? 

  • If the lottery credit is missing from your 2024 tax bill, you lived in the home as of 1/1/2024, and the home is your primary residence, please complete form LC-100
  • If the lottery credit is missing from your 2024 tax bill, and the home was purchased after 1/1/2024, but you know the prior owner used the home as their primary residence, please complete form LC-110.
  • If you moved into a brand new home in 2024, you are not eligible for the lottery credit until 2025.