Property tax deferral program-amendments.

HB 121 modifies Wyoming's property tax deferral program to help homeowners with primary residences on parcels ≤40 acres. It caps deferred taxes at 50% of annual real estate taxes, sets interest rates at 4% compounded annually (or treasury-based for specific cases), and requires the Department of Revenue to confirm funding availability before approving deferrals. Eligibility now requires annual financial status verification, and deferred taxes become due immediately if property value exceeds 50% of the property's fair market value. The bill also mandates county rulemaking, public outreach, and annual reporting to the Department of Revenue.