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Wyoming2010Enacted

HB0044

Property Tax Exemption for Community Development Organizations

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This law exempts certain property owned by community development organizations from property taxes if the property is used to attract new businesses and create jobs.

What it does

  • Exempts improvements and land amenities on real property owned by a community development organization from property taxes.
  • Requires the county assessor to report the amount of the exemption to the state board of equalization.
  • Ends the tax exemption if the organization sells or leases the real property.
  • Requires the organization's executive head to certify under oath that the group meets specific nonprofit and business standards.
  • Requires that any sale or lease of the property be open to outside prospects, not just organization members.

Who it affects

  • Community development organizations that own real property and aim to create jobs or economic development.
  • County assessors who must report the tax exemption amounts.
  • The state board of equalization, which receives the exemption reports.

Limits and unknowns

  • The exemption only applies to property used to attract new businesses for job creation and economic development.
  • The organization must be authorized as a nonprofit under specific federal tax codes (26 U.S.C. section 501(c)(3) or (6)).
  • The law does not specify how long the property must be held before it can be sold or leased without losing the exemption.

Plain language

Terms to know

Community development organization
A group of private citizens organized as a business entity authorized to do business in Wyoming to work with businesses to create jobs and economic benefits in a community or county.
Land amenities
Features like streets, curbs, gutters, utilities, and sewer or water infrastructure that may contribute to the value of the land.
County assessor
The local official responsible for reporting the amount of the tax exemption to the state board of equalization.

Official record

Sources

Source checked
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0044 Drafter: MQ LSO No.: 10LSO-0041 Effective Date: 1/1/2011 Enrolled Act No.: HEA0057 Chapter No.: Prime Sponsor: Representative Illoway Catch Title: Taxation of property used for economic development. Subject: Provides a property tax exemption for community development organizations. Summary/Major Elements: Provides a property tax exemption for property owned by a community development organization. The amount of the exemption is required to be reported to the county assessor by the organization each year. The exemption includes any improvements and land amenities which contribute to the value of the land. The real property subject to the exemption must be open to everyone and not just members of the organization. Comments: Contains delayed effective date January 1, 2011.

Public statements

Why lawmakers voted

Last checked Aug 8, 6:36 AM

Voted No

Why they voted this way

The lawmaker supports concurrence because minor amendments were made to a bill that already does its intended job effectively.

Public statementFloor statement at 25:27 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports concurrence because minor changes from the other body strengthen the bill.

Public statementFloor statement at 26:09 Watch the statement
Voted No

Why they voted this way

The lawmaker supports the amendment because it prevents economic development organizations from using pay-to-play schemes by ensuring property leases or sales are open to all potential prospects rather than limited to organization members.

Public statementFloor statement at 1:30:30 Watch the statement

Cale Case

R · S25

Voted No

Why they voted this way

The lawmaker argues that House Bill 44 violates the state Constitution by creating a separate class of property, improperly loaning credit to entities not under state control, and making prohibited appropriations.

Public statementFloor statement at 1:32:11 Watch the statement

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

Wyoming roll calls

Recorded votes

6 roll calls

H Did Concur 55-3-2-0-02010-03-04 · House55 yes 3 no
S Passed 3rd Reading 21-9-0-0-02010-03-03 · Senate21 yes 9 no
S03 Recommended Amend and Do Pass 3-2-0-0-02010-02-25 · Senate3 yes 2 no
H Passed 3rd Reading 53-5-2-0-02010-02-17 · House53 yes 5 no
H09 Recommended Amend and Do Pass 9-0-0-0-02010-02-12 · House9 yes 0 no
H Introduced and Referred to H09 52-6-2-0-02010-02-09 · House52 yes 6 no

Official activity

Bill history

  1. Assigned Chapter Number - 100LSO
  2. Governor Signed HEA0057Governor
  3. S President Signed HEA No. 0057Senate
  4. H Speaker Signed HEA No. 0057House
  5. Assigned Number HEA0057LSO
  6. H Did ConcurHouse
  7. H Received for ConcurrenceHouse
  8. S Passed 3rd ReadingSenate
  9. Amendment AdoptedSenate
  10. S Passed 2nd ReadingSenate
  11. S Passed CoWSenate
  12. Amendment AdoptedSenate
  13. S Amendments AdoptedSenate
  14. Amendment AdoptedSenate
  15. S Placed on General FileSenate
  16. S03 Recommended Amend and Do PassSenate
  17. S Introduced and Referred to S03Senate
  18. S Received for IntroductionSenate
  19. H Passed 3rd ReadingHouse
  20. H Passed 2nd ReadingHouse

Changes

Amendments

6 stored

HB0044H2001

Adopted 2nd reading by SIMPSON

HB0044HS001

Adopted Standing Committee by H09

HB0044S2001

Withdrawn 2nd reading by SCHIFFER

HB0044S3001

Adopted 3rd reading by SCHIFFER

HB0044SW001

Adopted Committee of the Whole by LARSON

HB0044SS001

Adopted Standing Committee by SCHIFFER