SF0077

Revises the homeowner property tax exemption by expanding the definition of eligible residential structures and eliminating the eight-month residency requirement, with an exception for active duty military members.

• Expands the definition of 'single family residential structure' to explicitly 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), Sec. 1)
• Eliminates the requirement that a person claiming the homeowner property tax exemption must reside in the structure for at least eight months of the year, effective tax year 2026. (W.S. 39-11-105(a)(xlvi)(B), Sec. 1)
• Provides an exemption from the residency requirement for active duty armed forces members and their immediate family members where the armed forces service is the reason the residency requirement cannot be met, as long as the structure is the legal domicile of the service member. (W.S. 39-11-105(a)(xlvi)(B), Sec. 1)

Effective: Immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution

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