Surviving parents of gold star veterans-exemptions.

This bill provides a property tax exemption for surviving parents of veterans who died while serving honorably in a war, conflict, or specified period (a "gold star veteran"), if there is no surviving spouse. To qualify, surviving parents must be Wyoming residents for at least three years and file a sworn claim with their county assessor by the fourth Monday in May, covering property they own or hold in a trust for their benefit. Divorced parents living separately may each claim the exemption in their respective counties. The Department of Revenue must create implementing rules, and the exemption takes effect July 1, 2025.