You are a Wisconsin resident, the owner of the dwelling, and use the dwelling as your primary residence as of January 1st of the year in which the property taxes are levied (The lottery and gaming credit can not be claimed on business property, rental units, vacant land, garages, or other property that is not the primary residence of the owner)
You may also claim a lottery credit if you moved into your home during 2016 and you can attest that to the best of your knowledge the previous owner used the property as their primary residence (The lottery credit is not available for new construction that was completed after January 1st).
Claim a Lottery Credit
If the lottery credit is not on your tax bill, you may apply for the credit at City Hall, or obtain the Lottery Credit Claim Form (LC-100) from the Wisconsin Department of Revenue website. The City cannot accept lottery credit requests after January 31, 2017.
After January 31, 2017, if you qualified for a 2016 lottery credit but did not have one on your tax bill, you can fill out a Late Lottery Credit Form (LC-300) to request the credit. These forms are available from the Wisconsin Department of Revenue (608-266-4151) after January 31, 2017. Claim forms must be sent to the Wisconsin Department of Revenue. The deadline for the Late Lottery Credit is October 1, 2017.
The maximum lottery credit for property in the Sun Prairie School District is $156.79 for the 2016 tax year.