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Wyoming2022Did Not Pass

HB0023

Changing Rules for Agricultural Land Tax

Last scannedAug 25, 2026, 2:25 AM

In one sentence

The bill proposes to change the requirements needed to classify land as agricultural land for tax purposes in Wyoming.

What it does

  • Amends the qualifications relating to classifying parcels of land as agricultural land for ad valorem taxation by increasing the minimum annual gross revenue required from marketing agricultural products.
  • Raises the threshold for non-leased land from $500 to $5,000 and for leased land from $1,000 to $5,000.
  • Allows farmstead structures on qualifying land to be exempt if they support one operation that meets revenue requirements.

Who it affects

  • Landowners who want their property classified as agricultural land for tax purposes.
  • Tax authorities responsible for classifying and taxing agricultural land.

Limits and unknowns

  • The bill did not pass and was not enacted into law.
  • It is unclear how many landowners will be affected by the proposed changes in revenue requirements.

Plain language

Terms to know

Ad valorem taxation
A type of tax based on the assessed value of a piece of property.
Farmstead structure
Buildings or structures located on agricultural land that are used for farming activities.

Official record

Sources

Validated
Official bill pageIntroduced textOfficial digestCurrent bill textStored full record

Public statements

Why lawmakers voted

Last checked Aug 5, 1:39 PM

Voted Yes

Why they voted this way

The speaker explains that the current revenue threshold for agricultural land qualifications is outdated and needs to increase from five hundred dollars to five thousand dollars to address hobby ranchers.

Public statementFloor statement at 1:38:45 Watch the statement
Voted No

Why they voted this way

The speaker opposes the bill because it harms small agricultural landowners, arguing that the minor benefit to the state is not worth the significant damage caused.

Public statementFloor statement at 1:39:54 Watch the statement

Dan Laursen

R · H25

Voted Yes

Why they voted this way

The speaker urges a no vote, stating that niche farms today are different from when the statute was originally created.

Public statementFloor statement at 1:40:18 Watch the statement
Voted Yes

Why they voted this way

The speaker supports the bill because inflation over decades makes an increase to the revenue threshold necessary.

Public statementFloor statement at 1:40:45 Watch the statement

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

Wyoming roll calls

Recorded votes

1 roll call

H Failed Introduction 34-25-1-0-02022-02-15 · House34 yes 25 no
Yes
34
No
25
Absent
0
Excused
1
Conflict
0

Yes 34

Andrea LeBeauH33Andrew W SchwartzH23Barry CragoR · H40Bob NicholasR · H08Catherine R ConnollyH13Chad BanksH17Clark D StithH48Dan LaursenR · H25Dan ZwonitzerH43Danny EyreH19Donald E Burkhart JrH15Ember OakleyH55Eric BarlowR · H03James A RoscoeH22Jamie L FlitnerH26Jared OlsenR · H11Jerry A ObermuellerH56Jerry D PaxtonH47John C EklundH10John Romero-MartinezH44Karlee ProvenzaD · H45Lloyd LarsenR · H54Mark S KinnerH29Michael D GreearH27Mike YinD · H16Patrick SweeneyH58Robert A ClausenH06Scott HeinerR · H18Shelly DuncanH05Steve HarshmanR · H37Susan S WilsonH07Timothy P HallinanH32Trey SherwoodD · H14William D HendersonH41

No 25

Albert P Sommers Jr.H20Art WashutR · H36Bill FortnerH52Charles J GrayH57Chip NeimanR · H01Christopher KnappR · H53Clarence StyvarR · H12Clifford M JenningsH30Cyrus WesternH51Evan J SimpsonH21JD WilliamsR · H02Jeremy HaroldsonR · H04John BearR · H31John WinterR · H28Joseph E MacGuireH35Kevin O'HearnH59Landon BrownR · H09Mark H BakerH60Marshall BurtH39Ocean AndrewR · H46Pepper OttmanR · H34RODRIG-WILLIAMSSandy NewsomeH24Theodore J BlackburnH42Thomas J WaltersH38

Excused 1

Robert WharffR · H49

Official activity

Bill history

  1. H Failed Introduction 34-25-1-0-0House
  2. H Received for IntroductionHouse
  3. Bill Number AssignedLSO