2019 - 2020 LEGISLATURE
December 19, 2019 - Introduced by Senators Shilling, Bewley,
Larson, Schachtner, L. Taylor, Wirch and Jacque, cosponsored by
Representatives Doyle, Anderson, Billings, Bowen, Crowley, Fields,
Goyke, Gruszynski, Hebl, Hesselbein, Kolste, Neubauer, Ohnstad,
Sargent, Shankland, Sinicki, Spreitzer, Stubbs, Subeck, C. Taylor,
Zamarripa and Skowronski. Referred to Committee on Agriculture, Revenue
and Financial Institutions.
1An Act to amend
71.07 (6e) (b) and 71.07 (6e) (c) 3.; and to create
71.07 (6e) (a) 2
6. of the statutes; relating to: allowing renters to claim the veterans and
3surviving spouses property tax credit.
Analysis by the Legislative Reference Bureau
Under current law, an eligible veteran or surviving spouse may claim a
refundable income tax credit equal to the amount of property taxes the claimant paid
during the year on his or her principal dwelling in Wisconsin. Current law does not
expressly address the treatment of renters. The Department of Revenue allows an
eligible veteran or surviving spouse who is a renter to claim the credit if the claimant
is required to pay the property taxes under the rental agreement or other written
agreement with the landlord and pays the property taxes directly to the municipality.
Under this bill, an eligible veteran or surviving spouse may claim the credit in
an amount equal to his or her rent constituting property taxes. The bill defines “rent
constituting property taxes" to mean a specified percentage of the rent paid by the
claimant during the year for the use of a principal dwelling as housing. The specified
percentage is 20 percent if heat is included in the rent and 25 percent if heat is not
For further information see the state 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:
(a) 6. of the statutes is created to read:
(a) 6. “Rent constituting property taxes" has the meaning given in 3
sub. (9) (a) 4.
71.07 (6e) (b) of the statutes is amended to read:
(b) Filing claims.
Subject to the limitations provided in this 6
subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 7
the amount of the claimant's property taxes or rent constituting property taxes
. If 8
the allowable amount of the claim exceeds the income taxes otherwise due on the 9
claimant's income, the amount of the claim not used as an offset against those taxes 10
shall be certified by the department of revenue to the department of administration 11
for payment to the claimant by check, share draft, or other draft from the 12
appropriation under s. 20.835 (2) (em).
71.07 (6e) (c) 3. of the statutes is amended to read:
(c) 3. If an eligible veteran and an eligible spouse file separate 15
returns, each spouse may claim a credit under this subsection for property taxes 16
based on their his or her
respective ownership interest in the eligible veteran's 17
principal dwelling or for rent constituting property taxes based on 50 percent of the
18total rent constituting property taxes paid during the taxable year for the eligible
19veteran's principal dwelling
(1) This act first applies to taxable years beginning on January 1 of the year 22
in which this subsection takes effect, except that if this subsection takes effect after 23
July 31, this act first applies to taxable years beginning on January 1 of the year 24
following the year in which this subsection takes effect.