SF0089

Failed

Local housing projects-tax exemption amendments.

Amends tax exemption rules for locally owned property used in housing projects by cities and towns.

Full legal title

AN ACT relating to cities and towns; amending a tax exemption for locally owned property used for housing projects; specifying applicability; and providing for an effective date.

Property Taxes

Sponsor:

Co-sponsors: Representative(s) Bear, Brown, G, Campbell, K, Lien, Locke, Lucas, Neiman, Pendergraft, Singh, Styvar, Senator(s) Hutchings, Kolb, McKeown, Pearson

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

What does this bill do?

Amends the tax exemption for locally owned property used for housing projects to clarify ownership and control requirements and payment obligations.

Specifies that the tax and assessment exemption for municipal or county property only applies if the property is one hundred percent owned by a municipality, county, or an entity under their full and complete control. (W.S. 15-10-107(a)(i))
Clarifies that the tax exemption does not apply to portions of a project used for profitmaking enterprises, but allows appropriate allowance for expenditures by municipalities or counties for utilities or other public services provided to the property. (W.S. 15-10-107(a)(ii))
Provides that municipalities or counties may agree to make payments in lieu of taxes on exempt housing project property, consistent with maintaining the low-rent character of the projects. (W.S. 15-10-107(a)(iii))

Effective: January 1, 2026

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Actions (3)

2/11/2026(Senate)

S Failed Introduction 18-13-0-0-0

2/10/2026(Senate)

S Received for Introduction

2/9/2026(LSO)

Bill Number Assigned

Roll Call Votes (1)

S Failed Introduction 18-13-0-0-0

Failed