You may claim this credit on current property taxes, if on January 1, you were the owner of the property and used the property as your primary residence. Lottery credit forms must be received by January 31, to process at the Municipality. Late lottery credits can be requested at the Wisconsin Department of Revenue. You can have only one primary residence. https://www.revenue.wi.gov/Pages/Form/lottery-home.aspxPages/Form/lottery-home.aspx