Cities and towns-abandoned and nuisance buildings.

Wyoming's HB 135 allows cities and towns to designate abandoned or nuisance properties (vacant, deteriorated buildings causing harm) and provides tax credits for owners who improve them. Property owners who demolish or rehabilitate designated properties within two years (or new owners within five years) can receive a tax credit covering up to 50% of approved improvement costs. Cities may also assess fees to cover abatement costs for dangerous buildings or nuisances. The bill creates new rules for tax credit eligibility and requires city approval of expenditures before credit application, effective July 1, 2023.