LRB-4473/1
JK:jld:pg
2005 - 2006 LEGISLATURE
March 9, 2006 - Introduced by Representatives Nelson, McCormick, Boyle,
Sheridan and Fields, cosponsored by Senators Hansen, Wirch and Miller.
Referred to Committee on Ways and Means.
AB1099,1,3
1An Act to create 79.10 (10) (bm) 3. of the statutes;
relating to: claiming the
2lottery and gaming property tax credit for previous years for which a person was
3eligible to receive the credit.
Analysis by the Legislative Reference Bureau
Under current law, a person who owns a principal dwelling in this state is
eligible to receive a lottery and gaming property tax credit. The credit is paid for from
lottery proceeds. The credit reduces the property taxes imposed on the person's
principal dwelling and is reflected on the property tax bill for that dwelling. A person
who is eligible to receive the credit, but whose property tax bill does not reflect the
credit, may claim the credit by applying to the treasurer of the taxation district where
the property is located by January 1 following the issuance of the person's property
tax bill or by applying to the Department of Revenue by October 1 following the
issuance of the person's property tax bill.
Under this bill, any person who applies for the lottery and gaming property tax
credit because the person's property tax bill for his or her principal dwelling does not
reflect the credit, and who was eligible to receive the credit in any of the three years
prior to the year in which the person applies for the credit, will receive the credit for
any of the three previous years for which the person was eligible to receive the credit.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1099, s. 1
1Section
1. 79.10 (10) (bm) 3. of the statutes is created to read:
AB1099,2,62
79.10
(10) (bm) 3. Any person who applies for the credit under subd. 1. or 2. and
3who was eligible for the credit in any of the 3 years prior to the year in which the
4person applies for the credit under subd. 1. or 2. shall receive the credit, in the
5manner described under subd. 1. or 2., as appropriate, for any of the 3 previous years
6for which the person was eligible to receive the credit.
