SF0102

Extends property tax exemptions to surviving parents of deceased veterans who have no surviving spouse, under the same conditions as surviving spouses.

• Adds surviving parents of veterans to the list of persons eligible for property tax exemptions under W.S. 39-11-105(a)(xxiv), provided there is no surviving spouse. Allows divorced surviving parents living separately to each qualify independently for the exemption. (W.S. 39-13-105(a)(v), Sec. 1)
• Requires surviving parents claiming the exemption to file a sworn claim with the county assessor by the fourth Monday in May, indicating ownership interest or trust beneficiary status in the property. (W.S. 39-13-105(c)(ii), Sec. 1)
• Limits exemption claims by surviving parents to one county in Wyoming, unless the parents are divorced and residing in different counties, in which case each may claim in their respective county. (W.S. 39-13-105(c)(v), Sec. 1)
• Establishes eligibility requirements for surviving parents: both the veteran and parents must have been Wyoming residents at the time of the veteran's death, and the parents must have been Wyoming residents for at least three years at the time of claiming the exemption. (W.S. 39-13-105(h), (i), (ii), Sec. 1)
• Directs the Department of Revenue to promulgate rules necessary to implement the act. (Sec. 2)

Effective: July 1, 2025

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