HB0109

Clarifies application procedures and eligibility requirements for the homeowner property tax exemption, including residency requirements and provisions for active duty military members.

• Defines 'single family residential structure' for homeowner tax exemption purposes to include houses, modular homes, mobile homes, townhouses, and condominiums that are privately owned single family dwelling units. (W.S. 39-11-105(a)(xlvi)(B))
• Requires that beginning with tax year 2026, the person claiming the homeowner exemption must actually reside in the single family residential structure for not less than eight months of the year. (W.S. 39-11-105(a)(xlvi)(B))
• Provides an exemption from the eight-month residency requirement for active duty armed forces members or their immediate family members, allowing them to claim the exemption if the structure is the legal domicile of the applicable armed forces member. (W.S. 39-11-105(a)(xlvi)(B))
• Specifies that claims for the homeowner exemption must be submitted to the county assessor not later than the second Monday in May each year in the manner provided by the department of revenue. (W.S. 39-11-105(a)(xlvi)(B))
• Makes the act applicable to claims for the property tax exemption for the tax year beginning January 1, 2026 and thereafter. (Sec. 2)

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

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