SF0026

Signed into Law

Game and fish property tax exemption-amendments.

Exempt Wyoming Game and Fish Commission real property from property taxes and modify taxes on commission property used for other purposes.

Full legal title

AN ACT relating to taxation and revenue; exempting specified real property owned by the Wyoming game and fish commission from property taxation; amending a special tax on real property owned by the Wyoming game and fish commission that is used for other purposes; specifying applicability; and providing for an effective date.

Game & Fish Taxes

Sponsor:

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

What does this bill do?

Exempts most real property owned by the Wyoming Game and Fish Commission from property taxation, while subjecting certain properties to a special tax in lieu of ad valorem property tax.

Exempts real property owned by the Wyoming Game and Fish Commission from property taxation, except for property subject to the special tax under W.S. 39-13-103(b)(xii). (W.S. 39-11-105(a)(xxxvi), Sec. 1)
Imposes a special tax on real property owned by the Game and Fish Commission that is used for wildlife management purposes, computed in lieu of ad valorem property tax. (W.S. 39-13-103(b)(xii)(A)(I), Sec. 1)
Imposes a special tax on real property owned by the Game and Fish Commission that is furnished to employees as a place of residence, computed in lieu of ad valorem property tax. (W.S. 39-13-103(b)(xii)(A)(II), Sec. 1)
For property used for any other purpose, the special tax equals the ad valorem tax that would have been levied based on fair market value of similar property. (W.S. 39-13-103(b)(xii)(A)(II), Sec. 1)
Specifies that the act does not affect any tax assessment or collection occurring before January 1, 2027. (Sec. 2)

Effective: January 1, 2027

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Actions (20)

3/6/2026(LSO)

Assigned Chapter Number 49

3/6/2026(Governor)

Governor Signed SEA No. 0035

3/3/2026(House)

H Speaker Signed SEA No. 0035

3/3/2026(Senate)

S President Signed SEA No. 0035

3/3/2026(LSO)

Assigned Number SEA No. 0035

Roll Call Votes (5)

H 3rd Reading:Passed 34-27-1-0-0

Key VotePassed

3/3/2026HouseYea 34Nay 27Excused 1

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Yea: Andrew, Banks, Bear, L. Brown, Byron, E. Campbell, Chestek, Clouston, Connolly, Davis, Erickson, Filer, Fornstrom, Geringer, Haroldson, Harshman, Jarvis, JT. Larson, L. Larsen, Lawley, Nicholas, Posey, Provenza, Sherwood, Smith, Storer, Styvar, Thayer, Washut, Wharff, Williams, Wylie, Yin, Neiman

Nay: Allemand, Angelos, Brady, Bratten, G. Brown, K. Campbell, Guggenmos, Heiner, Hoeft, Johnson, Knapp, Lien, Locke, Lucas, McCann, Ottman, Pendergraft, Riggins, Rodriguez-Williams, Schmid, Singh, Strock, Tarver, Wasserburger, Webber, Webb, Winter

Excused: Kelly

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H06 - Travel:Recommend Do Pass 9-0-0-0-0

Recommended

2/26/2026HouseYea 9Nay 0

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Yea: E. CAMPBELL, CONNOLLY, HARSHMAN, JARVIS, PROVENZA, STORER, THAYER, WHARFF, BYRON

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S 3rd Reading:Passed 31-0-0-0-0

Key VotePassed

2/23/2026SenateYea 31Nay 0

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Yea: Anderson, Barlow, Boner, Brennan, Case, Cooper, Crago, Dockstader, Crum, Driskill, French, Gierau, Hicks, Hutchings, Ide, Jones, Kolb, Laursen, Landen, Love, McKeown, Nethercott, Olsen, Pappas, Pearson, Rothfuss, Salazar, Schuler, Steinmetz, Scott, Biteman

S06 - Travel:Recommend Do Pass 5-0-0-0-0

Recommended

2/19/2026SenateYea 5Nay 0

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Yea: BONER, HICKS, JONES, SCHULER, LANDEN

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S Introduced and Referred to S06 - Travel 29-2-0-0-0

Unknown

2/9/2026SenateYea 29Nay 2

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Yea: Anderson, Barlow, Boner, Brennan, Cooper, Crago, Crum, Dockstader, Driskill, French, Gierau, Hicks, Ide, Jones, Kolb, Landen, Laursen, McKeown, Love, Nethercott, Olsen, Pappas, Pearson, Rothfuss, Salazar, Schuler, Scott, Steinmetz, Biteman

Nay: Case, Hutchings

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