HB0183

Expands Wyoming's property tax refund program to allow renters to apply for refunds on property taxes paid through rent on their principal residences.

• Modifies eligibility for the property tax refund program to include persons who do not own the property they occupy as their principal residence, provided they meet income and asset requirements and are not delinquent on rent or related obligations. (W.S. 39-13-109(c)(v)(A), Sec. 1)
• Requires renters applying for property tax refunds to submit an affidavit demonstrating they are not delinquent on rent or other property-related obligations. (W.S. 39-13-109(c)(v)(A), Sec. 1)
• Applies existing income eligibility thresholds (145% of median county or state gross household income) and asset limits ($150,000 per adult household member, adjusted annually by cost-of-living index) to renter applicants. (W.S. 39-13-109(c)(v)(B), Sec. 1)
• Maintains the maximum refund calculation at 75% of prior year property taxes paid or one-half of the median residential property tax liability for the county, whichever is lower. (W.S. 39-13-109(c)(v)(C), Sec. 1)
• Adds legislative finding that renters pay property taxes through rent payments and clarifies that renters meeting all program requirements are eligible to apply for property tax refunds. (W.S. 39-13-109(c)(v)(H), Sec. 1)
• Requires the Department of Revenue to promulgate rules and regulations necessary to implement the expanded property tax refund program. (W.S. 39-13-109(c)(v)(E), Sec. 1)

Effective: January 1, 2027

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