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, 2013, you owned the property and used the property as your primary residence. You can have only one primary residence. You cannot claim this credit on business property, rental units, land, garages or other properties that are not your primary residence. A non-Wisconsin resident cannot claim this credit. If the property qualified as your primary residence on January 1, 2013, and you did not receive the credit on your 2013 property tax bills, submit to the Wisconsin Department of Revenue (DOR).

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