The Wisconsin Veterans & Surviving Spouses Property Tax Credit provides eligible veterans and unremarried, surviving spouses a refundable property tax credit for their primary, in-state residence and up to one acre of land.
The Wisconsin Department of Veterans Affairs certifies the veteran’s eligibility for the program. The credit is administered by the Wisconsin Department of Revenue through the state income tax return.
The definitions of an eligible veteran and an eligible unremarried surviving spouse are expanded to include:
A veteran who had been a Wisconsin resident for a consecutive 5-year period after entering active duty or was a Wisconsin resident when entering active duty.
The veteran must have either an SCD rating of 100 percent under 38 USC 1114 or 1134 or a 100% disability rating based on individual unemployability. Individual unemployability means a condition under which a veteran has an SCD rating of either 60% under 38 USC 1114 or 1134 or two or more SCD conditions where one condition has at least a 40% scheduler rating and the combined scheduler rating for all conditions is at least 70%, and has an administrative adjustment added to the SCD, due to individual unemployability, such that the VA rates the veteran 100% disabled.
Effective for taxable years, beginning on or after January 1, 2014. The Wisconsin Property Tax Credit is extended to include the unremarried surviving spouse of an eligible veteran, who following the veteran’s death, began to receive and continues to receive Dependency and Indemnity Compensation (DIC) from the Federal VA.
In addition to the above requirements the veteran would have had to been a resident of Wisconsin at the time of death for an unremarried spouse to qualify for the benefit.
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 B0106
information and application booklet.