Computation of credit

# (1)

Household income. The amount of any claim filed in 2012 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

71.54(1)(am) (am) If the household income was $8,060 or less in the year to which the claim relates, the claim is limited to 80 percent of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant’s homestead.

71.54(1)(bm) (bm) If the household income was more than $8,060 in the year to which the claim relates, the claim is limited to 80 percent of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant’s homestead exceeds 8.785 percent of the household income exceeding $8,060.

71.54(1)(cm) (cm) No credit may be allowed if the household income of a claimant exceeds $24,680.

71.54(1)(dm) (dm) Except as provided in subds. 5. and 7. , [pars. (em) and (gm) ] for claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, no credit may be allowed under this paragraph [subsection] unless the claimant or the claimant’s spouse is over the age of 61 at the close of the year to which the claim relates.

71.54(1)(em) (em) For claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, no credit may be allowed under this paragraph [subsection] unless the claimant is disabled.

71.54(1)(fm) (fm) With regard to a claimant who is disabled, the claimant shall provide with his or her return proof that his or her disability is in effect for the taxable year to which the claim relates. Proof of disability may be demonstrated by any of the following:

71.54(1)(fm)1.

# 1.

A statement from the Veteran’s Administration certifying that the claimant is receiving a disability benefit due to 100 percent disability.

71.54(1)(fm)2.

# 2.

A document, or copy of a document, from the Social Security Administration stating the date the disability began.

71.54(1)(fm)3.

# 3.

A statement from a physician, as defined in s. 448.01 (5) , stating the beginning date of the disability and whether the disability is permanent or temporary.

71.54(1)(gm) (gm) For claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, with regard to a claimant who is not disabled or who is under the age of 62 at the close of the year to which the claim relates, no credit may be allowed under this paragraph [subsection] if the claimant had no earned income in the taxable year to which the claim relates.

71.54(2)

# (2)

Property taxes accrued limitations.

71.54(2)(a)

# (a)

Property taxes accrued or rent constituting property taxes accrued shall be reduced by one-twelfth for each month or portion of a month for which the claimant received relief from any county under s. 59.53 (21) equal to or in excess of $400, participated in Wisconsin works under s. 49.147 (4) or (5) or 49.148 (1m) or received assistance under s. 49.19 , except assistance received:

71.54(2)(a)1. 1. Under s. 49.19 (10) (a) .

71.54(2)(a)2. 2. As a relative, other than a parent, with whom any dependent child is living, if the assistance does not include aid to meet the needs of the claimant or the claimant’s spouse or children.

71.54(2)(b)

# (b)

In any case in which property taxes accrued, or rent constituting property taxes accrued, or both, in respect of any one household exceeds $1,460, the amount thereof shall, for purposes of this subchapter, be deemed to have been $1,460.

71.54(2)(c)

# (c)

71.54(2)(c)1. 1. If the claimant lived in a homestead that was subject to taxation under ch. 70 for any part of the year to which the claim relates, the property taxes accrued or rent constituting property taxes accrued or both on that homestead shall be allowed for that part of the year.

71.54(2)(c)2. 2. In addition to property taxes accrued or rent constituting property taxes accrued under subd. 1. , if the claimant moves from a homestead owned by the claimant to housing that is exempt from taxation under ch. 70 , other than housing for which payments in lieu of taxes are made under s. 66.1201 (22) and other than a correctional or detention facility, a claim may be allowed based on property taxes accrued on that former homestead for the length of time, up to the first 12 months, that the claimant resides in the tax-exempt housing and owns the former homestead, if the claimant has attempted to sell the former homestead but has not rented it out or leased it out.

71.54(3)

# (3)

Qualified credit minimum. If the amount of a qualified claimant’s claim is more than zero but less than $10 the amount of credit paid or credited shall be $10.

71.54(4)

# (4)

Department will compute credit. The claimant is not required to record on the claim the amount claimed. The department of revenue shall compute the claim allowable to persons who do not record the amount, and the department of revenue shall notify the claimant of the amount of the allowable claim.