This amendment adds a new homeowner tax exemption provision and modifies references to existing statutory sections to include the new exemption.
- Changes the amendment to create two new paragraphs instead of one in W.S. 39-11-101(a). (Page 1, line 14)
- Adds a reference to W.S. 39-11-105(a)(xlvi)(B) alongside the existing reference to 39-13-103(b)(iii) in the bill's amendment section. (Page 1, lines 4-5)
- Inserts a new homeowner tax exemption for single family residential structures that defines 'single family residential structure' to include houses, modular homes, mobile homes, townhouses, and condominiums. Beginning in tax year 2026, the person claiming the exemption must actually reside in the property for at least eight months per year. The exemption allows active duty military members to qualify if the property is their legal domicile even if they cannot meet the residency requirement due to military service. Beginning in tax year 2027, residency in multiple owner-occupied residences can be combined if one primary residence is sold and another is purchased within Wyoming. Claims must be submitted to the county assessor by the second Monday in May for tax year 2026, and by March 1 for tax year 2027 and thereafter. (Page 3, after line 15)
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