Cities and towns-abandoned and nuisance buildings.

HB 82 (Wyoming) creates a tax credit program to encourage property owners to improve abandoned or nuisance buildings in cities and towns. It allows local governments to designate properties as "abandoned" (vacant >6 months) or "nuisance" (deteriorated structures) for tax credit eligibility, with limits based on city size (e.g., max 3 designations for towns under 15,000 residents). Property owners can claim up to 50% of demolition costs or 100% of improvement costs within 2 years (or 5 years for new owners) by submitting proof to the city for approval. The bill failed to pass in the 2024 legislative session (H Failed Introduction on Feb 14, 2024) and remains a proposed framework, not enacted law.