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Wyoming2022Did Not Pass

HB0035

County Optional Real Estate Tax

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This act allows counties to impose an optional excise tax on the sale of real property, with specific rules for distribution and reduction of local distributions based on revenue collected from this tax.

What it does

  • Allows a county to create an optional excise tax on the sale of real estate if approved by voters.
  • Specifies that no tax is imposed until voter approval is obtained.
  • Requires counties to distribute collected funds according to voter-approved percentages for specific purposes.
  • Reduces local distributions based on revenue from this new tax.
  • Imposes penalties for not following these rules.

Who it affects

  • Counties that choose to impose the real estate transfer tax.
  • Residents and businesses involved in real property sales within those counties.

Limits and unknowns

  • The bill did not pass in the session.
  • Details on specific penalties are not provided in the summary text.

Plain language

Terms to know

Excise Tax
A tax on specific goods, services, or activities rather than income or wealth.
Real Property
Land and anything permanently attached to it, such as buildings and structures.

Official record

Sources

Validated

Public statements

Why lawmakers voted

Last checked Aug 5, 1:38 PM

Voted No

Why they voted this way

As a realtor, the lawmaker opposes the bill citing issues with property flipping where sponsors buy and hold properties, resulting in only a one-time infusion of funds.

Public statementFloor statement at 23:37 Watch the statement
Voted No

Why they voted this way

The lawmaker opposes the bill because it creates unequal taxation by burdening residential and commercial owners while renters, agriculture, and industrial sectors vote for it without paying.

Public statementFloor statement at 24:00 Watch the statement

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

Wyoming roll calls

Recorded votes

1 roll call

Official activity

Bill history

  1. H Failed Introduction 19-40-1-0-0House
  2. H Received for IntroductionHouse
  3. Bill Number AssignedLSO