HB 162

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                           STATE OF WYOMING
                           HOUSE BILL NO. HB0162
 Property tax exemption-first responders.
 Sponsored    by:    Representative(s)  Lien,    Lucas,   McCann    and
                    Webb
                                    A BILL
                                       for
1 AN ACT relating to property tax; establishing a property
2 tax    exemption        for     first       responders;     providing      for
3 administration      of    the    exemption;      and    providing    for    an
4 effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8Section     1.    W.S.    39-11-105(a)      by     creating   a     new
9 paragraph (xlviii) is amended to read:
10
1139-11-105.       Exemptions.
12
13(a)   The following property is  exempt    from property
14 taxation:
15
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1(xlviii)        The property of first responders to the
2 extent    provided        by    this    paragraph.       The     following      shall
3 apply to the exemption under this paragraph:
4
5(A)    The exemption for first responders is
6 limited       to   an    annual      exemption    of    six    thousand    dollars
7 ($6,000.00) of assessed value;
8
9(B)    Except as provided in subparagraph (C)
10 of     this    paragraph,        in    order   to      receive    the     exemption
11 provided by this paragraph, the claimant shall file a sworn
12 claim on or before the fourth Monday in May with the county
13 assessor of the county in which the property against which
14 the exemption is sought is located indicating:
15
16(I)    The   claimant's  right     to     the
17 exemption. The  claimant      shall provide documentation  that
18 the claimant is a first responder by providing one (1) of
19 the    following        indicating      that     the    claimant     is    a    first
20 responder:
21
22(1)   An identification card issued
23 by the claimant's employer;
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1
2(2)    A pay stub that is not more
3 than two (2) months old;
4
5(3)    An   official       letter     that    is
6 not    more   than   one    (1)    month      old    from     the    claimant's
7 employer;
8
9(4)    An email from the claimant's
10 employer that was issued from the employer's official email
11 address.
12
13(II)    That       the      claimant        or      the
14 claimant's spouse is an owner of the property, that the
15 property is the subject of a trust created by or for the
16 benefit of the claimant or the claimant's spouse, or the
17 claimant or the claimant's spouse is a purchaser on a valid
18 and    effective     contract      for    deed      for    the     property    and
19 evidence of the contract for deed has been recorded with
20 the county clerk;
21
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1(III)     The total tax benefit that the
2 claimant expects to receive under this paragraph to the
3 best of the claimant's knowledge;
4
5(IV)    That    the     exemption  for     real
6 property is for the principal residence of the claimant or
7 the claimant's spouse;
8
9(V)     That    exemption  is     not    being
10 claimed in more than one (1) county in this state.
11
12(C)   After filing a sworn claim pursuant to
13 subparagraph (B) of this paragraph, in subsequent years the
14 claimant   shall   remain    qualified      for   the    tax     exemption
15 provided by this paragraph if the claimant contacts the
16 assessor's office by telephone, mail or other communication
17 method on or before the fourth Monday in May and confirms
18 that the claimant continues to meet the requirements set
19 forth in this paragraph;
20
21(D)   A      county    assessor  shall        notify
22 taxpayers of the exemption provided by this paragraph with
23 the assessment schedule sent under W.S. 39-13-103(b)(vii).
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1 The notification shall include instructions and timelines
2 for applying for the exemption, including information on
3 the ability of a claimant to confirm qualification for the
4 exemption in subsequent years by contacting the assessor's
5 office by telephone, mail or other communication method;
6
7(E)   As used in this paragraph:
8
9(I)     "Employer"  includes  an
10 organization where the person volunteers as a firefighter
11 or ambulance personnel in Wyoming;
12
13(II)    "First responder" means a person
14 who is currently employed as a peace officer or dispatcher
15 in Wyoming or a person who is currently employed or who
16 currently   volunteers      as       a     firefighter     or   ambulance
17 personnel in Wyoming;
18
19(III)       "Peace officer" means:
20
21(1)  Any duly authorized sheriff,
22 under sheriff or deputy sheriff who has qualified pursuant
23 to W.S. 9-1-701 through 9-1-707;
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1
2(2)   Any duly authorized member of
3 a municipal police force, a college or university campus
4 police     force    or   the     Wyoming      highway       patrol    who    has
5 qualified pursuant to W.S. 9-1-701 through 9-1-707;
6
7(3)   Agents       of     the    division     of
8 criminal investigation appointed pursuant to W.S. 9-1-613
9 who    have   qualified        pursuant      to    W.S.     9-1-701     through
10 9-1-707;
11
12(4)   Any        duly     authorized       arson
13 investigator employed by the state fire marshal who has
14 qualified pursuant to W.S. 9-1-701 through 9-1-707;
15
16(5)   Any duly authorized detention
17 officer who has qualified pursuant to W.S. 9-1-701 through
18 9-1-707.
19
20Section 2.    This act is effective January 1, 2027.
21
22(END)
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