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SF0053

Wyoming Property Tax Deferral Program Changes

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This law raises the income limit for deferring property taxes and clarifies the specific criteria homeowners must meet to qualify for the program.

What it does

  • Raises the maximum household income limit for tax deferral from 150% to 250% of the federal poverty level for a household of four.
  • Specifies that the income limit is adjusted annually based on the comparative cost-of-living index for the respective county.
  • Clarifies that a homeowner qualifies if they are over age 62, have a disability as determined by the Social Security Administration, or purchased the property at least 10 years before the tax year for which they are applying.
  • Requires the homeowner to provide an affidavit that adequately demonstrates they have limited income as defined in the statute.
  • Repeals a previous provision regarding tax deferral qualifications.

Who it affects

  • Homeowners in Wyoming who apply to defer property tax payments on their primary residence.
  • County officials who administer the property tax deferral program.

Limits and unknowns

  • The bill does not specify the exact dollar amount of the income limit, as it is based on a percentage of the federal poverty level adjusted for local costs.
  • The bill does not detail the specific process for how the Social Security Administration determines disability status for this program.

Plain language

Terms to know

Property tax deferral
A program that allows eligible homeowners to delay paying their property taxes.
Federal poverty level
A government measure of income used to determine eligibility for assistance programs.
Affidavit
A written statement signed under oath that confirms facts, such as income or age.

Official record

Sources

Source checked
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: SF0053 Drafter: MQ LSO No.: 09LSO-0356 Effective Date: Enrolled Act No.: SEA0083 Chapter No.: 176 Prime Sponsor: Senator Jennings Catch Title: Property tax-deferral program. Subject: Provides requirements for qualification for the deferral of property tax collection. Summary/Major Elements: Current law provides for a qualified taxpayer to defer up to of the property taxes owed on his principal residence if the county has adopted the property tax deferral program. A taxpayer may qualify for the deferral by meeting one of several alternative criteria. Under current law, one alternative provides that a taxpayer may qualify for the deferral if his income does not exceed a maximum gross monthly household income at or below 150% of the federal poverty level for a household of 4. This bill changes the qualified income level from a maximum of 150% of the federal poverty level for a household of 4 to a maximum of 250% of the federal poverty level. The bill also makes more explicit that a taxpayer may also qualify for the deferral under any one of the following alternative criteria: o The property owner is over the age of 62; o The owner has a disability; or o The owner purchased the property at least 10 years before deferral year.

Public statements

Why lawmakers voted

Last checked Aug 8, 6:50 AM

Voted No

Why they voted this way

The lawmaker supports the House version because it maintains an income requirement, ensuring the program remains needs-based rather than allowing anyone to defer taxes regardless of wealth.

Public statementFloor statement at 1:10:43 Watch the statement
Voted No

Why they voted this way

The lawmaker opposes the Senate version because it is too permissive, allowing almost everyone to qualify and causing counties to lose half their property tax revenue.

Public statementFloor statement at 1:13:02 Watch the statement
Voted No

Why they voted this way

The lawmaker urges a vote against the Senate version, fearing that its permissiveness would discourage county commissioners from ever implementing the program.

Public statementFloor statement at 1:13:42 Watch the statement
Voted No

Why they voted this way

The lawmaker supports the Senate version because it removes income qualifications, providing a necessary tool for counties with high property values and different economic structures to help residents.

Public statementFloor statement at 1:16:15 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the Senate version because it would provide relief to essential workers like teachers in his county who are currently excluded by the House income limits.

Public statementFloor statement at 1:20:48 Watch the statement
Voted No

Why they voted this way

The lawmaker supports sending the bill back to conference via a vote for the House version, believing a compromise using cost-of-living standards is possible.

Public statementFloor statement at 1:25:29 Watch the statement
Voted No

Why they voted this way

The lawmaker supports the House position because he interprets the Senate version as removing the lien requirement, forcing counties to absorb deferred taxes without a security mechanism.

Public statementFloor statement at 1:30:00 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the Senate version because he believes few people will use it due to the lien requirement, but for those who do need help weathering a storm, it provides necessary relief.

Public statementFloor statement at 1:31:38 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

9 roll calls

H Adopted JCC02 50-9-1-0-02009-03-04 · House50 yes 9 no
S Adopted JCC02 27-3-0-0-02009-03-03 · Senate27 yes 3 no
H Did Not Adopt SF0053 6-52-2-0-02009-02-24 · House6 yes 52 no
S Adopted JCC01 29-0-1-0-02009-02-23 · Senate29 yes 0 no
S Did Not Concur 1-29-0-0-02009-02-19 · Senate1 yes 29 no
H Passed 3rd Reading 59-0-1-0-02009-02-19 · House59 yes 0 no
H03 Recommended Amend and Do Pass 9-0-0-0-02009-02-09 · House9 yes 0 no
S Passed 3rd Reading 29-0-1-0-02009-01-23 · Senate29 yes 0 no
S03 Recommended Amend and Do Pass 5-0-0-0-02009-01-20 · Senate5 yes 0 no

Official activity

Bill history

  1. Assigned Chapter Number - 176LSO
  2. Governor Signed SEA No. 0083Governor
  3. H Speaker Signed SEA No. 0083House
  4. S President Signed SEA No. 0083Senate
  5. Assigned Number SEA0083LSO
  6. H Adopted SF0053JC02House
  7. S Adopted SF0053JC02Senate
  8. H Appointed JCC02 MembersHouse
  9. S Appointed JCC02 MembersSenate
  10. H Did Not Adopt SF0053JC01House
  11. S Adopted SF0053JC01Senate
  12. H Appointed JCC01 MembersHouse
  13. S Appointed JCC01 MembersSenate
  14. S Did Not ConcurSenate
  15. S Received for ConcurrenceSenate
  16. H Passed 3rd ReadingHouse
  17. H Passed 2nd ReadingHouse
  18. H Passed CoWHouse
  19. H Amendments AdoptedHouse
  20. Amendment AdoptedHouse

Changes

Amendments

3 stored

SF0053HS001

Adopted Standing Committee by H03

SF0053S2001

Adopted 2nd reading by MASSIE

SF0053SS001

Adopted Standing Committee by SCHIFFER