Credits - First Dollar/Lottery

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First Dollar Credit

Initiated by Governor Doyle in the 2008-9 Budget Bill, the credit reduces a real estate tax bill for parcels that have a building or structure on them. It is calculated by a base value multiplied by the equalized school tax rate.

It is not on vacant land, or personal property (not land but other taxable property usually mobile homes on other persons property). Land owners with multiple parcels with structures get this credit on all properties. It is applied to manufacturing, residential and commercial.


Lottery Credit

Only owner-occupied homes will be eligible to receive the Lottery Credit. If you received the lottery credit previously as a owner/occupant, you will be automatically pre-certified unless you have changed the legal description. If the Lottery Credit does not appear on your tax bill and you qualify, you can fill out a late claim form. Your local treasurer can apply the credit to your first installment or full payment before January 31st. After January 31st, you can still apply until October 1st through the Department of Revenue. Remember, this is for owner occupied residences only.

The Lottery rate and base value changes for each tax season. The lottery credit is the equalized school tax rate X a base value determined by the Department of Revenue.

The 2025 Lottery Credit amount is as follows:

 District Lottery/1st Dollar
Credit Rate
Max Lottery Credit Max 1st Dollar
0007 Abbotsford 0.008879900 $239.76 $79.92
0140 Antigo 0.006772122 $182.85 $60.95
0196 Athens 0.007865955 $212.38 $70.79
0203 Auburndale 0.005825062 $157.28 $52.43
1162 Colby 0.005970260 $161.20 $53.73
1561 Edgar 0.006206180 $167.57 $55.86
3304 Marathon 0.007567926 $204.33 $68.11
3339 Marshfield 0.006097281 $164.63 $54.88
3409 Medford 0.005993266 $161.82 $53.94
3787 Mosinee 0.005818586 $157.10 $52.37
4963 Rosholt 0.007116125 $192.14 $64.05
4970 DC Everest  0.005869275 $158.47 $52.82
5467 Spencer 0.008486164 $229.13 $76.38
5628 Stratford 0.006752386 $1823.31 $60.77
6223 Wausau 0.006581495 $177.70 $59.23
6692 Witt-Birn 0.006209963 $167.67 $55.89

Maximum Lottery Credit Value -- $27,000
Maximum First Dollar Credit Value -- $9,000