The Lottery and Gaming Credit provides property tax relief to qualified homeowners. The lottery credit is shown as a reduction on property tax bills, lowering the amount of property taxes due.

Click here to view the mapping tool to verify whether your property receives the Lottery Credit

Resources

Do you have a Lottery Credit?

BROCHURE – Lottery Credit Information

WI Lottery and Gaming Credit Program

Application Forms

LC‑100: 2026 Lottery & Gaming Credit Application

LC‑400: Lottery & Gaming Credit Removal Form

Property owners should use the Department of Revenue's online portal to apply for or remove a Lottery and Gaming Credit: https://www.revenue.wi.gov/Pages/Form/lottery-home.aspx

In the portal you will be directed to the correct e‑file lottery and gaming credit form (LC‑115, LC‑315, LC‑320, LC‑400). Submit your application online without printing, mailing, or emailing.

Note: All late claim lottery and gaming credit applications (LC‑315, LC‑320) must be submitted via the online portal by the October 1 deadline.

For Frequently Asked Questions, visit the Wisconsin Department of Revenue website:
https://www.revenue.wi.gov/Pages/Form/lottery-home.aspx