HB 109

 2026  26LSO-0296
                         STATE OF WYOMING
                         HOUSE BILL NO. HB0109
 Property tax exemptions-application date.
 Sponsored    by:    Representative(s) Bratten,  Angelos, Brady,
                    Heiner, Lien and McCann  and Senator(s)
                    Dockstader and Ide
                                   A BILL
                                    for
1 AN     ACT   relating   to   ad     valorem    taxation;      clarifying
2 application    procedures    for    the    homeowner    tax   exemption;
3 specifying applicability;  and providing for       an effective
4 date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8Section 1.    W.S. 39-11-105(a)(xlvi)(B) is amended to
9 read:
10
1139-11-105.   Exemptions.
12
13(a)   The following property is  exempt    from property
14 taxation:
15
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 2026  STATE OF WYOMING  26LSO-0296
1(xlvi)       A portion of a single family residential
2 structure and the associated improved land as a homeowner
3 tax exemption as provided in this paragraph. The following
4 shall apply to this exemption:
5
6(B)    As     used       in       this     paragraph,  "single
7 family    residential structure" means a structure intended
8 for    human     habitation        including  a   house,     modular  home,
9 mobile home, townhouse or condominium that is a privately
10 owned single family dwelling unit. Beginning with tax year
11 2026     and     each       tax     year       thereafter,  "single        family
12 residential  structure"  shall  mean      a     single        family
13 residential structure as defined in this subparagraph where
14 the person claiming the exemption actually resides for not
15 less than eight (8) months of the year. Beginning with tax
16 year    2026    and     each      tax    year       thereafter,  if     the    person
17 claiming       the    exemption  or     a        member    of    that     person's
18 immediate family  is an       active      duty       member     of    the armed
19 forces and service in the armed forces is the reason that
20 the person claiming the exemption cannot meet the eight (8)
21 month    requirement  specified  in     this    subparagraph,  the
22 person shall qualify for the exemption if the single family
23 residential  structure      is        the        legal     domicile  of    the
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 2026  STATE OF WYOMING  26LSO-0296
1 applicable member of the armed forces. The person claiming
2 the exemption shall submit a claim to the county assessor
3 not later than the second Monday in May each year in a
4 manner provided by the department of revenue;
5
6Section 2.      This act shall apply to claims for the
7 property tax exemption  under W.S. 39-11-105(a)(xlvi)  for
8 the tax year beginning January 1, 2026.
9
10Section    3.   This   act    is   effective     immediately   upon
11 completion of all acts necessary for a bill to become law
12 as     provided   by   Article      4,    Section   8   of   the   Wyoming
13 Constitution.
14
15(END)
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