This amendment adds a new section to the general government appropriations bill establishing procedures and requirements for the homeowner tax exemption under Wyoming law.
- Adds clarifying language to the bill's summary to indicate that the amendment addresses homeowner tax exemption application procedures. (Page 1, lines 1-3)
- Inserts a new Section 328 amending W.S. 39-11-105(a)(xlvi)(B) to define 'single family residential structure' for homeowner tax exemption purposes, requiring that persons claiming the exemption reside in the property for not less than eight (8) months of the year beginning with tax year 2026, with exceptions for active duty military members whose service prevents meeting the residency requirement. The definition applies to houses, modular homes, mobile homes, townhouses, and condominiums that are privately owned single family dwelling units. (Page 141, lines 5-12 and Page 1-2, lines 1-34)
- Establishes application deadlines and procedures for the homeowner tax exemption: for tax year 2026, claims must be submitted to the county assessor no later than the second Monday in May; for tax years 2027 and 2028, claims must be submitted no later than March 1, with application procedures provided by the Department of Revenue. (Page 2, lines 6-12)
- Provides that the amended provisions apply to claims for the property tax exemption for the tax year beginning January 1, 2026, and are effective immediately. (Page 2, lines 14-18)
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