Property tax refund program.

HB 99 amends Wyoming's property tax refund program to adjust eligibility requirements for homeowners. It sets income limits (capped at 125% of median household income in the applicant's county or state) and asset limits ($100,000-$150,000 per adult, adjusted annually for inflation) for the state-level refund program. The bill also allows counties to create optional property tax refund programs with similar income thresholds but county-determined limits. Refunds are capped at 50% of the applicant's prior year's property tax or the county's median residential tax, whichever is lower. The changes apply to homeowners occupying their primary residence for at least 9 months and meeting residency requirements.