Long-term homeowner tax exemption-revisions.

Wyoming's SF 67 revises the long-term homeowner tax exemption by removing its expiration date (sunset) and clarifying eligibility rules. It requires homeowners aged 65+ who have paid residential property tax in Wyoming for 25+ years to reside in the property for at least six months annually to qualify. The exemption, which applies only to a primary residence, directly affects qualifying elderly homeowners with long-term property tax histories. The changes take effect for the 2026 tax year, as specified in Section 3 of the bill.