WI veteran's 2019 property tax credit

[RWG1950]

Any WI preparers out there that have experience with this situation ?
My customer has been claiming the veterans property tax credit on his long time WI home.
He still owns the house but in early 2019 his wife died and on 4-1-19 he moved into an assisted living facility - permanently.
He paid the $ 3,000 property taxes on his former residence in full Dec 2019. He plans to sell the house in 2020.
Question is : can he claim the full year of tax paid for the veteran's refund or must he prorate & use only the 1/4 ?
The WDR website has significant Q & A on the veterans property tax credit but can't I seem to find this exact situation.
It seems logical to me that this needs to be prorated but I've called the WDR practitioner hotline & received conflicting answers from different auditors.
Thanks for comments.

[terryats]

If the TP was qualified for the credit when he paid the property tax, he is allowed the full amount of property tax. This is according to Robert Kuehn Tax guide, which unfortunately is no longer published.

[terryats]

this is from WI dept of revenue: I had a 100% disability rating and qualified for the veterans and surviving spouses property tax credit for 2017 and 2018. My disability rating was reduced on June 1, 2019, and I no longer qualify for the credit. Can I claim the credit on my 2019 Wisconsin income tax return?


Yes, you may claim the credit on your 2019 Wisconsin income tax return based on property taxes you paid on your principal residence during the period January 1 through May 31, 2019. Taxes paid on your principal residence after May 31, 2019, cannot be claimed for the veterans and surviving spouses property tax credit.

As you can see the credit is based on when and how much of the property tax was paid when the TP was eligible

[RWG1950]

In addition to my research, I had submitted an e-mail question on this to the WDR that was petty much verbatim to my above post.
The WDR responded : "The answer depends on whether the stay in the assisted living facility is temporary or permanent. If it is
intended as a permanent stay, the property tax claimed for the veteran's property tax credit will have to be prorated for the
period of time he lived in the residence for which he had paid the property tax. In your example, he moved to the assisted
living facility on 4-1-19 so he lived in his principal residence for 3 of the 12 months, so you will have to prorate and claim only
25% of the 2019 property tax".

[terryats]

If it were me I would call the practitioners hot line, because the only time that the credit is prorated is when there is a sale according to Wis. Stats section 71.07 (e)

[terryats]

Forgot to add the link. https://docs.legis.wisconsin.gov/sta...atutes/71/I/07

[terryats]

Just wanted to make one more commit on this. You stated his move would would be "permanent" Things change, and after living in assisted living he may want to go back to home and get live in help, so I would not consider move to be permanent, because as long as he owns his home he may move back