SF 77

 2026  26LSO-0098
                          STATE OF WYOMING
                         SENATE FILE NO. SF0077
 Homeowner property tax exemption revisions.
 Sponsored by: Joint Revenue Interim Committee
                                  A BILL
                                   for
1 AN ACT relating to taxation; revising the definition of
2 "single family residential structure" for purposes of the
3 homeowner     property    tax   exemption;    repealing     the    eight
4 months of the year residency requirement to receive the
5 homeowner    property    tax    exemption;   and    providing     for   an
6 effective date.
7
8 Be It Enacted by the Legislature of the State of Wyoming:
9
10Section 1.   W.S. 39-11-105(a)(xlvi)(B) is amended to
11 read:
12
1339-11-105.   Exemptions.
14
15(a)   The following property is        exempt    from property
16 taxation:
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1
2(xlvi)       A portion of a single family residential
3 structure and the associated improved land as a homeowner
4 tax exemption as provided in this paragraph. The following
5 shall apply to this exemption:
6
7(B)    As     used      in       this     paragraph,  "single
8 family    residential structure" means a structure intended
9 for    human     habitation        including  a   house,     modular       home,
10 mobile home, townhouse or condominium that is a privately
11 owned single family dwelling unit;. Beginning with tax year
12 2026     and     each       tax     year      thereafter,  "single       family
13 residential  structure"  shall  mean      a     single       family
14 residential structure as defined in this subparagraph where
15 the person claiming the exemption actually resides for not
16 less than eight (8) months of the year. Beginning with tax
17 year    2026    and     each      tax    year      thereafter,  if     the   person
18 claiming       the    exemption  or    a        member    of    that     person's
19 immediate family  is an       active     duty       member     of    the armed
20 forces and service in the armed forces is the reason that
21 the person claiming the exemption cannot meet the eight (8)
22 month    requirement  specified  in     this    subparagraph,  the
23 person shall qualify for the exemption if the single family
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1 residential       structure    is       the     legal       domicile    of   the
2 applicable member of the armed forces;
3
4Section    2.   This   act    is       effective      immediately     upon
5 completion of all acts necessary for a bill to become law
6 as     provided   by   Article      4,    Section       8    of   the   Wyoming
7 Constitution.
8
9(END)
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