County optional property tax refund program.

SF 19 creates a voluntary program allowing Wyoming counties to offer property tax refunds to qualifying homeowners. To qualify, applicants must have lived in Wyoming for at least five years, occupied their primary residence for over nine months in the previous year, and meet county-set income limits (capped at 75% of the county's median household income) and asset limits. Refunds are capped at 50% of the applicant's prior year's property tax or the county's median residential property tax, whichever is lower, and must be issued by September 30. Counties choosing to implement the program fund it through their own revenues and must publicize eligibility requirements annually.