Wisconsin Veterans Property Tax Credit: Form 2097 and Eligibility

To apply for the Wisconsin veterans property tax credit, you first get certified by the Wisconsin Department of Veterans Affairs using Form WDVA 2097, then claim the credit each year on your Wisconsin income tax return. The form is officially titled “Request for Certification for Wisconsin Disabled Veterans and Unremarried Surviving Spouses Property Tax Credit,” and certification is a one-time step unless your eligibility changes.¹

What Form 2097 Asks For and What to Attach

The form itself collects your personal information, Social Security number, dates of service, and the basis for your 100% disability rating as shown on your VA letter. Surviving spouse applicants also enter the veteran’s name, Social Security number, and date of death.¹

The form is short. The attachments are what actually determine whether your application is approved. Assemble these before you sign:

DD Form 214 showing honorable service conditions.
Federal VA disability letter confirming a 100% schedular rating or Individual Unemployability (IU) status. This letter must be dated within 12 months of your WDVA application date.²
WDVA Residency Affidavit (Form WDVA 1805), if Wisconsin was not your home of record when you entered service. The affidavit proves you lived in Wisconsin for a consecutive five-year period after entering service.¹
Certified death certificate (surviving spouse applicants only).
Certified marriage certificate (surviving spouse applicants only).

Your property tax bill is not part of this packet. That goes to the Wisconsin Department of Revenue later, with your income tax return.

Where to Send Form 2097

Mail the signed form and all attachments to:

Wisconsin Dept. of Veterans Affairs
Attn: Wisconsin Veterans Property Tax Credit
2135 Rimrock Road
P.O. Box 7843
Madison, WI 53707-7843

There is no electronic submission option. If you have questions, the WDVA phone line is 1-800-947-8387, and your County or Tribal Veterans Service Officer can help you work through the paperwork.

Once the WDVA approves your application, it issues a formal certification of eligibility. You do not need to recertify in later years as long as your disability rating and residency status remain unchanged.³

Before You Apply: Confirming You Qualify

Three things have to be true: honorable active-duty service, a qualifying federal VA disability status, and a Wisconsin residency connection.⁴

The disability status is where applications most often fall apart. The VA must have given you either a combined schedular rating of 100% or a determination of Individual Unemployability. A schedular 100% means your service-connected conditions add up to a total 100% evaluation. IU means your rating is lower on paper, but the VA pays you at the 100% compensation rate because your service-connected disabilities keep you from holding steady employment.⁵ Either one qualifies. A 90% schedular rating with no IU does not.

For residency, you must have been a Wisconsin resident when you entered active duty, or you must have lived in Wisconsin for any consecutive five-year period after entering service. Your principal dwelling must also be in Wisconsin.⁴

Surviving Spouse Pathways

Unremarried surviving spouses can apply, and the right pathway depends on how the veteran died.

If the veteran died on active duty, or in the line of duty during National Guard or reserve training, the spouse qualifies regardless of any disability rating as long as the veteran met the Wisconsin residency connection.⁴

If the veteran died after leaving service, the spouse qualifies when the veteran held a 100% rating (schedular or IU) at the time of death and was a Wisconsin resident at death.⁶

There is also a Dependency and Indemnity Compensation (DIC) pathway. The veteran does not need a 100% rating at death under this route. The requirements are honorable service, the Wisconsin residency connection, Wisconsin residency at death, and that the surviving spouse began receiving and continues to receive DIC.⁴

Getting Documents You’re Missing

Replacing a Lost DD-214

Request a copy through the National Personnel Records Center. The fastest route is online at vetrecs.archives.gov, which requires identity verification through ID.me. You can also mail or fax a Standard Form 180 to the NPRC at 1 Archives Drive, St. Louis, MO 63138, or fax 314-801-9195. Requests cannot be submitted by email. You will need your full name as used during service, your service number or Social Security number, branch and dates of service, and date and place of birth. The request must be signed and dated by the veteran or next of kin.⁷

Downloading Your VA Disability Letter

Sign in at VA.gov with a verified Login.gov or ID.me account and download your Benefit Summary and Service Verification letter directly. The letter uses the address the VA has on file but remains valid if that address isn’t current. You need a current version of Adobe Acrobat Reader to open it. For problems, call MyVA411 at 800-698-2411.⁸ Keep in mind the 12-month freshness rule when you time the download against mailing your application.

After Certification: Claiming the Credit Each Year

Once you are certified, the credit is claimed on your Wisconsin income tax return. Full-year residents file Form 1. Part-year residents and nonresidents file Form 1NPR. The credit equals 100% of the property taxes you actually paid on your principal dwelling during the tax year, and it is refundable, so any excess over your tax liability comes back to you as a refund.⁶

The first year you claim, attach a copy of your WDVA certification to the return. In later years, no certification copy is needed. Every year, including the first, attach a copy of your property tax bill or receipt showing the taxes paid.³

Deadlines and Going Back for Missed Years

The credit must be claimed by the unextended due date of your Wisconsin income tax return. For tax year 2025, that is April 15, 2026.⁹

If you were already eligible in earlier years but did not know about the credit, Wisconsin allows a four-year window for filing amended returns, measured from the unextended original due date.⁶ Veterans who recently received a 100% rating or IU determination sometimes qualified for several prior years without realizing it, and amended returns can recover the property taxes paid in those years.

When You Must Notify the WDVA

If the VA reduces your rating below 100% (including loss of IU) at any point during a tax year, you are not eligible to claim the credit for that year. You are responsible for notifying both the WDVA and the Department of Revenue of the change, and for not claiming the credit during years you do not hold the qualifying rating.²

Notify the WDVA as well if the property stops being your principal dwelling, for example if you move out of state or transfer the home. Continuing to claim the credit after you no longer qualify puts you at risk of penalties for filing a false return. If your rating is later restored to 100%, you can resume claiming the credit without a new certification, though confirming with the WDVA that your file is current is a good idea.

1
Wisconsin Department of Veterans Affairs. WDVA 2097 – Request for Certification for Veterans Property Tax Credit
2
Wisconsin Department of Veterans Affairs. Wisconsin Disabled Veterans and Unremarried Surviving Spouses Property Tax Credit
3
Wisconsin Department of Revenue. Veterans and Surviving Spouses Property Tax Credit – Qualifications
4
Wisconsin State Legislature. Wisconsin Statutes 71.07(6e) – Veterans and Surviving Spouses Property Tax Credit
5
Veterans Affairs. Individual Unemployability if You Can’t Work
6
Wisconsin State Legislature. Veterans and Surviving Spouses Property Tax Credit – Informational Paper 14
7
National Archives. Request Military Service Records
8
Veterans Affairs – VA.gov. Download VA Benefit Letters
9
Wisconsin Department of Revenue. DOR Individual Income Tax Deadlines and Late-Filed Returns