This bill revises Wyoming's homeowner property tax exemption rules. It removes the requirement that homeowners must reside in their property for at least eight months each year to qualify for the exemption, effective for tax year 2026. The bill also adds an exception for active-duty military members: if their service prevents meeting the residency requirement, the property still qualifies if it's the legal domicile of the service member. This change directly affects Wyoming homeowners seeking the property tax exemption, simplifying eligibility for most residents while maintaining a military exception.
HB 127 requires voter approval before school districts or county commissioners in Wyoming can impose new mill levies for recreational facilities and public recreation systems. It limits new levies to one mill (one dollar per $1,000 of assessed property value) and mandates that any new levy must be approved by a majority vote at the same election as the general election. The levy would expire after four years unless reapproved by voters at subsequent general elections held every four years. Existing levies not approved by voters before December 31, 2028, would also expire. This directly affects local governments seeking to fund recreation programs through property taxes.
HB 124 would have reduced property tax exemptions for single-family homeowners in Wyoming by lowering the percentage used to calculate the exemption from 4% to 2% of the prior year's assessed value. This change would apply to both the home structure and associated land, resulting in a smaller tax break for qualifying homeowners as their exemption amount would decrease. The bill, which failed to pass in the Wyoming House of Representatives on February 10, 2026, was scheduled to take effect on July 1, 2026. It directly affects residential property owners who currently qualify for this exemption under Wyoming law.
This bill proposes amending Wyoming's constitution to eliminate property taxes on residential homes. It would change Article 15, Section 11(b) to set the tax rate for residential property at 0%, meaning no property tax would be assessed on residential real estate. The amendment requires voter approval at the next general election to take effect. It directly affects all Wyoming homeowners who currently pay property tax on their primary residences.
SF 98 creates a property tax exemption for qualifying Wyoming veterans and military members. It covers honorably discharged veterans who served 18+ consecutive months (active duty or Wyoming National Guard), current active/reserve members of the Wyoming National Guard or U.S. armed forces, and surviving spouses/parents of qualifying veterans. To qualify, applicants must be bona fide Wyoming residents for at least three years. The exemption applies starting January 1, 2026.
Wyoming's HB 109 changes the rules for claiming the homeowner property tax exemption. Starting in 2026, homeowners must actually live in their primary residence for at least eight months each year to qualify, unless they or an immediate family member are active-duty military personnel whose service prevents meeting this requirement (in which case the property must be their legal home address). Homeowners must submit exemption claims to their county assessor by May 2 each year. The bill applies to tax years beginning January 1, 2026, and modifies existing law (W.S. 39-11-105(a)(xlvi)).
HB 183 (Renters' Property Tax Relief) expands eligibility for Wyoming's property tax refund program to include renters of their principal residence, not just homeowners. To qualify, renters must meet income limits (not exceeding 145% of their county’s median household income), have total household assets under $150,000 (adjusted annually), and provide proof they are not behind on rent. The bill caps refunds at 75% of the prior year’s property tax paid or half the county’s median residential tax liability, whichever is lower. It becomes effective January 1, 2027, and requires the Department of Revenue to establish rules for implementation.
HB 162 creates a $6,000 annual property tax exemption for first responders in Wyoming, directly affecting peace officers, dispatchers, firefighters, and ambulance personnel (both paid and volunteer) who own or occupy their primary residence. To qualify, claimants must submit proof of status (like an employer ID or pay stub) by May 4th each year and confirm ongoing eligibility annually with their county assessor. The exemption applies only to the primary residence and is limited to $6,000 per year in assessed value. The bill takes effect January 1, 2027, if passed.
This bill establishes a property tax rate of 8.3% for residential real estate in Wyoming, effective for the 2026 tax year. It defines residential real property to include single-family homes, condominiums used as primary residences, and associated land. The rate applies only to qualifying residential properties, while other property types would continue to be taxed at 9.5%. Homeowners with residential properties meeting the new definition would see their property taxes calculated at this rate starting in 2026.
SF 86 creates the Wyoming Property Tax Relief Authority to provide financial assistance for property taxes to qualifying homeowners. The authority would administer a loan program offering funds to Wyoming residents who own their primary residence and face increased property tax burdens. It authorizes the issuance of bonds to fund the program, with repayment secured by dedicated revenues. The bill also requires that loan application details remain confidential and not subject to public disclosure under the Public Records Act.
