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Wyoming2024Enacted

HB0004

Property Tax Refund Program Changes

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This act changes the qualifications and maximum refund amounts for the property tax refund program in Wyoming.

What it does

  • Expands eligibility to include people with gross household incomes between 126% and 145% of the median income, who will receive a 65% refund.
  • Requires audits to ensure compliance with program requirements.
  • Funds programming and personnel costs for administering the property tax refund program.

Who it affects

  • People who apply for property tax refunds in Wyoming.
  • The Department of Revenue, which administers the program.
  • County treasurers involved in optional county-level programs.

Limits and unknowns

  • It is unclear how many people will qualify under the new income limits.
  • The exact impact on county optional programs is not detailed.

Plain language

Terms to know

Median gross household income
The middle value of all household incomes when they are arranged from lowest to highest.
Ad valorem tax
A tax based on the assessed value of a property.

Official record

Sources

Validated

Official summary

Bill Summary - 24LSO-0252 Bill No.: HB0004 Effective: Immediately LSO No.: 24LSO-0252 Enrolled Act No.: HEA No. 0052 Chapter No.: 109 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Property tax refund program. Has Report: No Subject: Property tax refund program. Summary/Major Elements: The existing property tax refund program provides for a refund of a portion of property taxes paid by a person if the person's gross household income is not more than one hundred twenty-five percent (125%) of the median gross household income. This bill provides that a person whose gross household income is from one hundred twenty-six percent (126%) to one hundred forty-five percent (145%) of the median gross household income qualifies for sixty-five percent (65%) of the refund authorized under the existing program. The Governor vetoed the portion of the bill that specified that a person whose gross household income is from one hundred forty-six percent (146%) to one hundred sixty-five percent (165%) of the median gross household income would qualify for twenty-five percent (25%) of the refund authorized under the existing program. The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Public statements

Why lawmakers voted

Last checked Aug 5, 6:51 AM

Voted No

Why they voted this way

The lawmaker opposes concurring with Senate amendments because a provision for occasional random audits of applications was removed from the bill.

Public statementFloor statement at 2:18:29 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment to add an audit mechanism because there was no way to verify if recipients were eligible for refunds, and this change ensures compliance with program requirements.

Public statementFloor statement at 1:36:00 Watch the statement

Andrew Byron

R · H22

Voted Yes

Why they voted this way

The lawmaker supports the amendment because discussions revealed suspicious activity regarding who received refunds, and an audit will ensure honesty and direct funds to those in need.

Public statementFloor statement at 1:36:39 Watch the statement

Liz Storer

D · H23

Voted Yes

Why they voted this way

The speaker argues the program has been effective for years, especially after recent expansions. They believe a sunset clause is unnecessary because funding decisions can be made annually through appropriations.

Public statementFloor statement at 3:03:03 Watch the statement
Voted Yes

Why they voted this way

The speaker supports a three-year sunset clause because the bill expands eligibility, and they want to study the outcome of this new tier before making it permanent.

Public statementFloor statement at 3:04:28 Watch the statement

Mike Yin

D · H16

Voted Yes

Why they voted this way

The speaker asks members to vote in favor of the amendment, noting that Teton County may be voting differently on this issue.

Public statementFloor statement at 3:05:26 Watch the statement

Wyoming roll calls

Recorded votes

10 roll calls

S Adopted HB0004JC001: 30-1-0-0-02024-03-08 · Senate30 yes 1 no
H Adopted HB0004JC001: 61-0-1-0-02024-03-08 · House61 yes 0 no
H Concur:Failed 21-40-1-0-02024-03-07 · House21 yes 40 no
S 3rd Reading:Passed 30-0-1-0-02024-03-07 · Senate30 yes 0 no
S02 - Appropriations:Recommend Do Pass 3-0-2-0-02024-03-04 · Senate3 yes 0 no
S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-02024-03-01 · Senate5 yes 0 no
H 3rd Reading:Passed 62-0-0-0-02024-02-22 · House62 yes 0 no
H 3rd Reading:Pursuant to HR 7-7 Accelerated to 3rd Reading 45-17-0-0-02024-02-22 · House45 yes 17 no
H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-02024-02-20 · House9 yes 0 no
H Introduced and Referred to H03 - Revenue 61-0-1-0-02024-02-12 · House61 yes 0 no

Official activity

Bill history

  1. Assigned Chapter Number 109LSO
  2. Governor Signed HEA No. 0052 Governor
  3. S President Signed HEA No. 0052Senate
  4. H Speaker Signed HEA No. 0052House
  5. Assigned Number HEA No. 0052LSO
  6. S Appointed JCC01 MembersSenate
  7. H Appointed JCC01 MembersHouse
  8. H Concur:Failed 21-40-1-0-0House
  9. H Received for ConcurrenceHouse
  10. S 3rd Reading:Passed 30-0-1-0-0Senate
  11. S 2nd Reading:PassedSenate
  12. S COW:PassedSenate
  13. S Placed on General FileSenate
  14. S02 - Appropriations:Recommend Do Pass 3-0-2-0-0Senate
  15. :Rerefer to S02 - AppropriationsSenate
  16. S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0Senate
  17. S Introduced and Referred to S03 - RevenueSenate
  18. S Received for IntroductionSenate
  19. H 3rd Reading:Passed 62-0-0-0-0House
  20. H 3rd Reading:Pursuant to HR 7-7 Accelerated to 3rd Reading 45-17-0-0-0House

Changes

Amendments

6 stored

HB0004H2001

The amendment adds a sunset clause to the property tax refund program, setting an expiration date of July 1, 2027.

HB0004H2002

The amendment adds new funding for the property tax refund program by providing appropriations for programming and personnel costs.

HB0004H3001

The amendment adds a requirement for audits of the property tax refund program to ensure that recipients comply with the rules.

HB0004JC001

The amendment changes the property tax refund program by adding requirements for audits and providing specific appropriations for its administration.

HB0004HS001

The amendment changes the percentage requirements for property tax refunds and removes certain sections of the bill.

HB0004SS001

The amendment changes the bill by removing certain sections related to audits and adding appropriations for programming and personnel costs to administer a property tax refund program.