HB0162

Establishes a property tax exemption of $6,000 in assessed value for first responders on their principal residence in Wyoming.

• Limits the property tax exemption for first responders to $6,000 of assessed value annually. (W.S. 39-11-105(a)(xlviii)(A))
• Requires first responders to file a sworn claim with their county assessor by the fourth Monday in May, providing documentation of employment or volunteer status, proof of property ownership or interest, expected tax benefit, confirmation the property is a principal residence, and attestation that the exemption is not claimed in multiple counties. (W.S. 39-11-105(a)(xlviii)(B))
• Allows claimants who have filed an initial sworn claim to maintain qualification in subsequent years by contacting the assessor's office by telephone, mail, or other communication method by the fourth Monday in May to confirm continued eligibility. (W.S. 39-11-105(a)(xlviii)(C))
• Requires county assessors to notify taxpayers of the exemption through the assessment schedule, including instructions, timelines, and information about annual renewal procedures. (W.S. 39-11-105(a)(xlviii)(D), W.S. 39-13-103(b)(vii))
• Defines 'first responder' to include peace officers, dispatchers, and firefighters or ambulance personnel employed or volunteering in Wyoming, with specific reference to statutory qualifications for peace officers. (W.S. 39-11-105(a)(xlviii)(E)(II), W.S. 9-1-701 through 9-1-707)
• Specifies that 'peace officer' includes sheriffs, deputy sheriffs, municipal police, university campus police, Wyoming highway patrol, criminal investigation agents, arson investigators, and detention officers meeting qualification standards. (W.S. 39-11-105(a)(xlviii)(E)(III))
• Defines 'employer' to include volunteer fire departments and ambulance services in Wyoming. (W.S. 39-11-105(a)(xlviii)(E)(I))

Effective: January 1, 2027

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