A: If you do not have one on your tax bill, then you may still be eligible. To qualify: You must own a home in Wisconsin and You must have occupied that home as your primary residence on January 1st of the year in which the tax is levied. 1. A primary residence is the home in which a property owner lives for more than six months of the year. 2. If temporarily absent, a primary residence is the home to which the owner returns. If there is not a lottery credit on your tax bill and you qualify, fill out the form. See form: Late Lottery and Gaming Credit Claim Form on Permits Page.