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AB1090: Bill Text
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2025 - 2026 LEGISLATURE
LRB-6340/1
JK&MDE:cdc
2025 ASSEMBLY BILL 1090
February 26, 2026 - Introduced by Representatives
Taylor
,
Brown
,
DeSanto
,
Goodwin
,
Rivera-Wagner
,
Sinicki
and
Stubbs
. Referred to Committee on Ways and Means.
AB1090,1,4
1
An Act
to amend
16.03 (2) (a) and 71.10 (4) (i);
to create
20.835 (2) (fm) and
2
71.07 (8d) of the statutes;
relating to:
the statewide policy regarding
3
homelessness, an income tax credit for property taxes paid by senior citizens,
4
and making an appropriation.
Analysis by the Legislative Reference Bureau
Senior citizen tax credit
This bill creates a refundable income tax credit equal to the amount of the property taxes paid on the principal dwelling of an individual who is at least 65 years of age that exceeds the amount of the property taxes paid on the individual’s principal dwelling in the previous year. An individual who claims a credit under the bill may not claim the school property tax credit, the veterans and surviving spouses property tax credit, the farmland preservation credit, or the homestead credit.
Because the credit is refundable, if the amount of the claim for which a claimant is eligible exceeds the claimant’s tax liability, the difference will be paid to the claimant by check.
Statewide policy to prevent homelessness
Under current law, the Interagency Council on Homelessness in the Department of Administration must establish and periodically review a statewide policy with the purpose of preventing and ending homelessness in this state. Under the bill, the statewide policy must include specific strategies for preventing and ending homelessness among older adults in this state.
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:
AB1090,1
1
Section
1
.
16.03 (2) (a) of the statutes is amended to read:
AB1090,2,5
2
16.03
(2)
(a) Establish and periodically review a statewide policy with the
3
purpose of preventing and ending homelessness in this state.
The statewide policy
4
shall include specific strategies for preventing and ending homelessness among
5
older adults in this state.
AB1090,2
6
Section
2
.
20.835 (2) (fm) of the statutes is created to read:
AB1090,2,8
7
20.835
(2)
(fm)
Senior citizen property tax credit
. A sum sufficient to make the
8
payments under s. 71.07 (8d).
AB1090,3
9
Section
3
.
71.07 (8d) of the statutes is created to read:
AB1090,2,11
10
71.07
(8d)
Senior citizen property tax credit.
(a)
Definitions.
In this
11
subsection:
AB1090,2,15
12
1. “Claimant” means an individual who has reached age 65 by December 31 of
13
the taxable year to which the claim relates or an individual and his or her spouse
14
filing a joint return, either of whom has reached age 65 by December 31 of the
15
taxable year to which the claim relates, and who files a claim under this subsection.
AB1090,3,2
16
2. “Principal dwelling” means a dwelling that is owned and used by the
17
claimant as a primary dwelling for the entire taxable year for which the credit
18
under this subsection is claimed and the land surrounding it, not exceeding one
19
acre, for use of the dwelling as a primary dwelling, including a part of a
1
multidwelling or multipurpose building and a part of the land upon which it is built
2
that is used as the claimant’s primary dwelling.
AB1090,3,14
3
3. “Property taxes” means the property taxes, exclusive of special
4
assessments, delinquent interest, and charges for service, paid by a claimant, and
5
the claimant’s spouse if filing a joint return, levied on the claimant’s principal
6
dwelling in this state less any property taxes levied that are properly included as a
7
trade or business expense under section
162
of the Internal Revenue Code. If the
8
principal dwelling on which the taxes were paid is owned by 2 or more individuals
9
or entities as joint tenants or tenants in common or is owned by spouses as marital
10
property, “property taxes” means that part of the property taxes paid that reflects
11
the ownership percentage of the claimant, plus the ownership percentage of the
12
claimant’s spouse for spouses who file a joint return. “Property taxes” includes
13
monthly municipal permit fees with respect to a principal dwelling imposed under
14
s. 66.0435 (3) (c).
AB1090,4,2
15
(b)
Filing claims
. For taxable years beginning after December 31, 2025, and
16
subject to the limitations provided in this subsection, a claimant may claim as a
17
credit against the tax imposed under s. 71.02, an amount equal to the amount of the
18
property taxes the claimant paid in the taxable year on the claimant’s principal
19
dwelling in excess of the amount of the property taxes the claimant paid in the
20
immediately preceding taxable year on the claimant’s principal dwelling. If the
21
allowable amount of the claim exceeds the income taxes otherwise due on the
22
claimant’s income, the amount of the claim not used as an offset against those taxes
23
shall be certified by the department of revenue to the department of administration
1
for payment to the claimant by check, share draft, or other draft from the
2
appropriation under s. 20.835 (2) (fm).
AB1090,4,5
3
(c)
Limitations
. 1. a. No credit may be allowed under this subsection if the
4
claimant or the claimant’s spouse files a claim under sub. (6e) that relates to the
5
same taxable year for which a claim is made under this subsection.
AB1090,4,8
6
b. No credit may be allowed under this subsection for an amount of property
7
taxes claimed as a credit under sub. (9) or subch. VIII, or both, that relates to the
8
same taxable year for which a claim is made under this subsection.
AB1090,4,11
9
c. No credit may be allowed under this subsection for an amount of property
10
taxes claimed as a credit under subch. IX that relates to the same taxable year for
11
which a claim is made under this subsection.
AB1090,4,13
12
2. Except as provided in subd. 4., only one claimant per household per taxable
13
year may claim a credit under this subsection.
AB1090,4,15
14
3. No credit may be allowed under this subsection for property taxes that the
15
claimant pays on his or her principal dwelling that is leased to the claimant.
AB1090,4,18
16
4. If married persons who are eligible to claim the credit under this subsection
17
file separate returns, each spouse may claim a credit under this subsection on the
18
basis of his or her respective ownership interest in the principal dwelling.
AB1090,4,20
19
5. No credit may be allowed under this subsection unless it is claimed within
20
the time period under s. 71.75 (2).
AB1090,4,22
21
6. Part-year residents and nonresidents of this state are not eligible for the
22
credit under this subsection.
AB1090,5,2
23
(d)
Administration.
1. In administering this subsection, the department of
24
revenue shall make available suitable forms with instructions for claimants,
1
including a form that may be included with, or as a part of, the individual income
2
tax form.
AB1090,5,4
3
2. Subsection (9e) (d), to the extent that it applies to the credit under that
4
subsection, applies to the credit under this subsection.
AB1090,4
5
Section
4
.
71.10 (4) (i) of the statutes, as affected by
2025 Wisconsin Act 15
,
6
is amended to read:
AB1090,5,16
7
71.10
(4)
(i) The total of claim of right credit under s. 71.07 (1), farmland
8
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
9
beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
10
71.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
11
71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f) (b) 2., veterans
12
and surviving spouses property tax credit under s. 71.07 (6e),
senior citizen
13
property tax credit under s. 71.07 (8d),
enterprise zone jobs credit under s. 71.07
14
(3w), electronics and information technology manufacturing zone credit under s.
15
71.07 (3wm), earned income tax credit under s. 71.07 (9e), estimated tax payments
16
under s. 71.09, and taxes withheld under subch. X.
AB1090,5,17
17
(end)
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