SF0185

Failed

Governmental property-taxation and sale.

Define governmental purpose for property taxation and require non-governmental property to be offered for sale.

Full legal title

AN ACT relating to the taxation of governmental property; providing a definition of "governmental purpose"; providing related definitions; making conforming changes; repealing conflicting provisions; requiring certain property not held for a government purpose to be offered for sale unless good cause is shown; and providing for an effective date.

Taxes

Sponsor:

Co-sponsors: Representative(s) Wharff, Senator(s) Nethercott, Pappas

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

What does this bill do?

Defines 'governmental purpose' for property tax exemptions and requires public entities to sell or justify holding property not used for governmental purposes for ten or more years.

Defines 'governmental purpose' as property where a majority is used for health, safety and welfare, education, transportation, infrastructure, or administrative purposes of a governmental entity, and excludes property used for recreation, leased to non-governmental entities, idle government property, and property held for sale or lease. (W.S. 39-11-101(a)(xviii))
Defines 'administrative use' as property used for government administration including state capitol, courthouses, city halls, and government office buildings. (W.S. 39-11-101(a)(xix))
Defines 'education' to include property used for public schools, colleges, universities, school buildings, administrative buildings, bus barns, arts facilities, and libraries. (W.S. 39-11-101(a)(xx))
Defines 'health, safety and welfare' to include property used for health departments, military facilities, civil and criminal justice, law enforcement, fire protection, hospitals, animal control, sewer and water systems, garbage collection, community event centers, fairgrounds, correctional facilities, and veterans care facilities. (W.S. 39-11-101(a)(xxi))
Defines 'infrastructure' to include property used for parks, public grounds, alleys, sidewalks, cemeteries, golf courses, auditoriums, and parking lots. (W.S. 39-11-101(a)(xxii))
Defines 'transportation' to include roads, streets, highways, interstates, aviation facilities, public buses, rights-of-way dedicated to the public, and facilities for construction, maintenance, operation and repair. (W.S. 39-11-101(a)(xxiii))
Amends property tax exemption provisions to apply the definition of governmental purpose to federal, state, school district, and municipal property. (W.S. 39-11-105(a)(i), (ii), (iv), (v))
Repeals previous lists of examples of property that is not owned and used primarily for governmental purposes. (W.S. 39-11-105(a)(i)(A) through (E), (ii)(A) through (D), (v)(A) through (F), Section 2)