Section 71.53. Filing claims.

 

(1)   Eligibility for credit.

(a) Subject to the limitations provided in this subchapter and s. 71.80 (3) and (3m) , a claimant may claim as a credit against Wisconsin income taxes otherwise due, Wisconsin property taxes accrued, or rent constituting property taxes accrued, or both. If the allowable amount of claim exceeds the income taxes otherwise due on the claimant's income or if there are no Wisconsin income taxes due on the claimant's income, the amount of the claim not used as an offset against income taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft drawn on the general fund.

(b) The right to file a claim under this subchapter is personal to the claimant and does not survive the claimant's death. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed under s. 71.75 (10) . The right to file a claim under this subchapter may be exercised on behalf of a living claimant by the claimant's legal guardian or attorney-in-fact.

(c) Only one claimant per household per year shall be entitled to credit under this subchapter.

(2)   Ineligible claims. No claim under this subchapter may be allowed if any of the following conditions applies:

(a) Such claim is not filed with the department of revenue in conformity with the filing requirements in s. 71.03 (6) and (7) .

(b) The department finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this subchapter.

(c) The claimant was under 18 years of age at the close of the year to which the claim relates.

(d) The claimant was claimed as a dependent for federal income tax purposes by another person during the year to which the claim relates but this limitation shall not apply if the claimant was 62 years of age or older at the close of the year to which the claim relates.

(e) The claimant resided for the entire calendar year to which the claim relates in housing which was exempt from taxation under ch. 70 other than housing for which payments in lieu of taxes are made under s. 66.1201 (22) except as provided under s. 71.54 (2) (c) 2.

(f) The claimant resides in a nursing home and receives assistance under s. 49.45 at the time of filing.

1987 a. 312 ; 1989 a. 31 , 198 ; 1991 a. 39 ; 1999 a. 150 s. 672 . Cross-reference: See also ss. Tax 14.02 , 14.05 , and 14.06 , Wis. adm. code.