Wisconsin Program Overview

Only residential property and up to one acre of surrounding land is eligible for this program.

• If a homestead is part of a farm, up to 120 acres are eligible.

The claimant must be a homeowner or renter when filing the claim and must have resided in Wisconsin for the previous whole prior year when filing the claim.

• The maximum income is $24,680 from the prior calendar year. Household income is broadly defined to reflect most cash resources available to claimants. Income includes all income that is taxable for Wisconsin income tax purposes and includes those sources that are only partially taxable in Wisconsin and certain items that are excluded from taxation, such as social security benefits.

The claimant or claimant’s spouse must either:

• be 62 years of age or older by the last day of the year before the claim is filed, or
• be disabled; or
• have earned income during the year.

The claimant must be over 18 years of age but not claimed as a dependent during the year to which the claim relates, unless the claimant is 62.

• For most claimants, the deadline for filing a Homestead Credit Claim (Schedule H or H-EZ) is April 15, 2030. If you are a taxpayer with a fiscal taxable year (one ending on a date other than December 31), your deadline for filing Schedule H or H-EZ is 4 years, 3 1/2 months after the end of the fiscal taxable year to which the claim relates.
• Qualified applicants can file four years prior to 2025, going back to 2021. For example, for claim year 2021, applicants have until April 15, 2026, to file a Homestead Credit application.
• The deadlines for 2020 and prior year homestead credit claims are past and claims for those years can no longer be filed.

• Your federal income tax return
• Wisconsin Income Tax Form 1
• Wisconsin Schedule H (Application for Homestead Credit)
• Rent certificate or property tax bill
• All other applicable income tax filing documents

• You may claim a credit if you paid rent during 2025 for living quarters used as your primary residence OR you paid property taxes during 2025 on your home. You are eligible for a credit whether or not you claim the homestead credit on line 33 of your state income tax return.
• Eligible property is the primary residence of a Wisconsin resident who files a state income tax return.
• Since this is a non-refundable credit, the taxpayer must file state income tax returns and must have state income tax liability.
• You may not claim the school property tax credit if you or your spouse are claiming the veterans and surviving spouses property tax credit.

April 15, 2026

• Wisconsin Income Tax Form 1
• You will need to know the amount of rent paid OR property taxes paid on the home in 2025
• All other applicable income tax filing documents

• Only residential property is eligible for this program and up to 1 acre of surrounding land. Mobile homes are not eligible.
• The homeowner must be at least 65 or a qualifying veteran. If qualifying by age, any co-owner must be at least 60 years of age.
• The applicant must have lived in the home for at least 6 months during the preceding year. Temporary residency in a health care facility may be substituted for any portion of this 6-month residency.
• The applicant must have had a total household income at or below $20,000. Household income includes the sources for the homestead tax credit and all income taxable for Wisconsin income tax purposes, plus nontaxable income such as Social Security, Supplemental Security Income, and pensions.
• The amount of outstanding liens and judgments on a dwelling may not exceed 33% of the value of the dwelling, including property tax deferral and housing rehabilitation loans. Additionally, total outstanding liens, judgments, mortgages, and delinquent property taxes may not exceed 33% of the value of the housing unit, as determined by the most recent property tax assessment.
• The applicant must have fire and extended casualty insurance coverage on the home and permit WHEDA to be named as a lienholder on the policy.

Applications for property tax deferral loans must be filed with WHEDA between January 1 and June 30 of the year in which the taxes are due.

• All applicants must pay a $225 fee ($75 title search fee, $120 for a Broker’s Price Opinion, and $30 to record the lien) each year a loan application is submitted.

Applicant must own and occupy the property as the principal residence as of January 1, 2026.

• Principal residences that are mobile homes subject to a municipal monthly parking fee, which is equivalent to a property tax, are also eligible for the credit.

If you are eligible for the credit as of the January 1 certification date, but your property tax bill does not show the credit, you may:

• Claim the credit by applying to the municipal (town, village, or city) treasurer where the property is located, by January 31, after you receive your property tax bill.
• File a late claim application (if you missed the January 31 deadline) with the Wisconsin Department of Revenue by October 1, after your property tax bill is issued.

• LI-100 Lottery and Gaming Application.
• To see if you received the credit, review your property tax bill. The lottery and gaming credit is located below the Total (tax) and First Dollar Credit lines on your tax bill. If an amount is listed on this line, the property received the credit.