The lottery and gaming credit (lottery credit) is a State property tax credit for people who own their primary residence. For example, property owners are eligible for a lottery credit in 2025 if they owned their primary residence and lived there on January 1, 2025. The credit for tax year 2024 ranged from $159 to $253, depending on the school district the property was located in. More details are on the State of Wisconsin, Department of Revenue website FAQ page.

• Add a lottery credit:
• Your property qualifies if the following are all true.
• The owner of the property is a Wisconsin resident.
• Ownership fits the definition of ownership in this link. Ownership Definition
• The property is used as the owner’s primary residence.
• The owner occupied the property as of January 1, 2025.
• Note the following:
• A lottery credit stays with the property until removed by the owner or the State of Wisconsin, Department of Revenue.
• The State of Wisconsin provides Sheboygan County with completed applications on a monthly basis.
• For the 2024 late lottery credit you will need one of the following and must apply online BEFORE OCTOBER 1.
• Copy or photo of your 2024 tax bill, or
• PDF of your 2024 tax bill.
• A late lottery credit application, if approved, will automatically add the lottery credit to future tax bills.
• After applying for a lottery credit, verify it is on the next December tax bill.  Where is the lottery credit amount located on the tax bill and the public web portal?

Location of lottery credit on tax bill.

Location of lottery credit on the County Treasurer and Real Property Listing Office’s public web portal – treasurer.sheboygancounty.com

• Remove a lottery credit: visit the State Department of Revenue portal.

DOR Legacy Forms