SF0099

Exempts most real property owned by the Wyoming Game and Fish Commission from property taxation, while maintaining a special agricultural-based tax for property used for wildlife management purposes.

• Amends the property tax exemption statute to exempt all real property owned by the Wyoming Game and Fish Commission except for property used for wildlife management purposes, which remains subject to special taxation. (W.S. 39-11-105(a)(xxxvi), Sec. 1)
• Clarifies that property owned by the Game and Fish Commission used for wildlife management purposes is subject to a special tax computed as the ad valorem tax that would be owed if the property were assessed as agricultural land of similar productive value, in lieu of regular property taxes. (W.S. 39-13-103(b)(xii)(A)(I), Sec. 1)
• Repeals a provision that imposed an additional special tax on Game and Fish Commission property used for other purposes. (W.S. 39-13-103(b)(xii)(A)(II), Sec. 2)
• Specifies that the act does not affect any tax assessments or collections occurring before January 1, 2026. (Sec. 3)

Effective: January 1, 2026

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