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:
- Served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated in the U.S. armed forces.
- Entered active duty as a Wisconsin resident or has been a Wisconsin resident 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.
Is currently a resident of and living in Wisconsin at time of making application.
- An unremarried surviving spouse of a veteran who (all of the following must be met):
- Served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces
- Was a resident of Wisconsin at time of entry into active service or was a resident of Wisconsin for any five consecutive-year period after entry into active service
- Had a 100% service-connected disability rating under 38 USC 1114 or 1134 or a 100% disability rating based on Individual Unemployability
The veteran must have been a Wisconsin resident at the time of death for their spouse to qualify.
- Or an unremarried surviving spouse of a veteran who (all of the following must be met):
- Served on active duty in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces, served in the National Guard, or served in a reserve component of the U.S. armed forces;
- Was a resident of Wisconsin at time of entry into service or was a resident of Wisconsin for any five consecutive-year period after entry into service;
- Died while on active duty or in the line of duty for active or inactive duty for training purposes;
- Died while a resident of Wisconsin.
- Or an unremarried surviving spouse who began and continues to receive Dependency and Indemnity Compensation (DIC) and whose veteran spouse (all of the following must be met):
- Served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces;
- Was a resident of Wisconsin at time of entry into active service or was a resident of Wisconsin for any five consecutive-year period after entry into active service;
- Died while a resident of Wisconsin.
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, click the following link:
WDVA B0106 Wisconsin Property Tax Credit information and application booklet.
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