The Wisconsin Veterans and Surviving Spouses Property Tax Credit
provides a refundable state income tax credit starting with 2005 tax year for certain veterans and surviving spouses equal to the amount of property taxes paid. Veterans eligible for the credit must have been a Wisconsin resident at the time of entry into active duty, have a federal VA combined service–connected disability rating of 100%, and be age 65 or older. The credit is extended to an eligible veteran’s unremarried surviving spouse. Also eligible for the credit are the unremarried surviving spouses of Wisconsin veterans who die in the line of duty, including those killed in action in Iraq and Afghanistan.