HB0279

Signed into Law

Property tax exemptions-order of application.

Establish how the Department of Revenue applies multiple property tax exemptions to the same property.

Full legal title

AN ACT relating to property taxation; specifying that if multiple property tax exemptions apply to the same property the exemptions shall be applied in the manner determined by the department of revenue; specifying requirements for the order of application of exemptions; providing an appropriation; and providing for an effective date.

Taxes

Sponsor:

Co-sponsors: Representative(s) Clouston, Harshman, Larsen, L, Senator(s) Anderson, Barlow, Case, Crago, Dockstader, Landen, Nethercott, Pappas

View on wyoleg.gov Introduced Text (PDF)Digest (PDF)Enrolled Act (PDF)Fiscal Note (PDF)

What does this bill do?

Establishes the order in which multiple property tax exemptions are applied to the same property by the Department of Revenue.

Directs the Department of Revenue to determine the manner of applying multiple exemptions to the same property, requiring exemptions to be applied sequentially so that each subsequent exemption applies to the assessed value as modified by the previous exemption. (W.S. 39-11-105(c)(i), Sec. 1)
Requires percentage-based exemptions to be applied in order from smallest percentage to largest percentage. (W.S. 39-11-105(c)(ii), Sec. 1)
Specifies that exemptions not based on a percentage of property value shall be applied after any exemptions based on a percentage of property value. (W.S. 39-11-105(c)(iii), Sec. 1)

Effective: Immediately upon completion of all acts necessary for a bill to become law

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Actions (22)

3/17/2025(LSO)

Assigned Chapter Number 147

3/17/2025(Governor)

Governor Signed HEA No. 0064

3/4/2025(Senate)

S President Signed HEA No. 0064

3/4/2025(House)

H Speaker Signed HEA No. 0064

3/3/2025(LSO)

Assigned Number HEA No. 0064

Amendments (1)

HB0279SW001Adopted

SenateCommittee of the Whole

Sponsor: Senator Nethercott

Roll Call Votes (4)

H Concur:Passed 60-0-2-0-0

Key VotePassed

3/3/2025HouseYea 60Nay 0Excused 2

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Yea: Allemand, Andrew, Angelos, Banks, Bear, Brady, Bratten, G. Brown, L. Brown, Byron, E. Campbell, K. Campbell, Chestek, Clouston, Connolly, Davis, Eklund, Erickson, Filer, Geringer, Guggenmos, Haroldson, Harshman, Heiner, Hoeft, Jarvis, Johnson, Kelly, Knapp, Larsen, Larson, Lawley, Lien, Locke, Lucas, McCann, Ottman, Pendergraft, Posey, Provenza, Riggins, Rodriguez-Williams, Sherwood, Singh, Smith, Storer, Strock, Styvar, Tarver, Thayer, Washut, Wasserburger, Webb, Webber, Wharff, Williams, Winter, Wylie, Yin, Neiman

Excused: Nicholas, Schmid

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S 3rd Reading:Passed 31-0-0-0-0

Key VotePassed

3/3/2025SenateYea 31Nay 0

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Yea: Anderson, Barlow, Boner, Brennan, Case, Cooper, Crago, Crum, Dockstader, French, Driskill, Gierau, Hicks, Hutchings, Ide, Jones, Kolb, Landen, Laursen, McKeown, Nethercott, Olsen, Pappas, Pearson, Rothfuss, Salazar, Schuler, Scott, Smith, Steinmetz, Biteman

S03 - Revenue:Recommend Do Pass 5-0-0-0-0

Recommended

2/26/2025SenateYea 5Nay 0

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Yea: CASE, FRENCH, IDE, PAPPAS, MCKEOWN

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H 3rd Reading:Passed 60-0-2-0-0

Key VotePassed

2/5/2025HouseYea 60Nay 0Excused 2

Show individual votes

Yea: Allemand, Andrew, Angelos, Banks, Brady, Bratten, Bear, G. Brown, Byron, E. Campbell, K. Campbell, Chestek, Clouston, Connolly, Davis, Eklund, Erickson, Filer, Geringer, Guggenmos, Haroldson, Harshman, Heiner, Hoeft, Jarvis, Johnson, Knapp, Kelly, Larson, Larsen, Lawley, Lien, Locke, Lucas, McCann, Nicholas, Ottman, Pendergraft, Posey, Provenza, Rodriguez-Williams, Schmid, Sherwood, Singh, Smith, Storer, Strock, Styvar, Washut, Thayer, Tarver, Wasserburger, Webb, Webber, Wharff, Williams, Winter, Wylie, Yin, Neiman

Excused: L. Brown, Riggins