Pollution control property tax exemption-applicability.

Wyoming's SF 61 clarifies that carbon dioxide (CO₂) is not considered pollution for the purpose of a property tax exemption. The bill amends a tax code section to explicitly exclude CO₂ from the definition of pollution that qualifies for the exemption, which applies to property used for controlling air, water, or land pollution. This change affects property owners who previously might have claimed tax exemptions for CO₂-related pollution control systems, now making those systems ineligible. The exemption remains available for other pollution control methods, and the Department of Revenue must create rules to implement the change, effective January 1, 2026.