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HB0052

Property Tax-Homestead Exemption

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This act establishes a homestead exemption for primary residences in Wyoming and provides funding to local governments for any resulting loss in revenue.

What it does

  • Creates a new paragraph (xliii) under W.S. 39-11-105(a), which exempts the first $100,000 of fair market value of single family residential structures from property taxation.
  • Appropriates $123.4 million from the general fund to the Department of Revenue for reimbursing local governments for revenue losses due to this homestead exemption.
  • Repeals the new paragraph (xliii) on December 31, 2024.

Who it affects

  • Homeowners who own single family residential structures in Wyoming.
  • Local governments affected by the loss of property tax revenue due to the homestead exemption.

Limits and unknowns

  • The bill is marked as inactive, meaning it will not move further in this session.
  • It does not specify penalties for false claims related to the homestead exemption.

Plain language

Terms to know

Single Family Residential Structure
A structure intended for human habitation, including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit.
Homestead Exemption
An exemption from property taxation on a portion of the value of a primary residence used as a homestead.

Official record

Sources

Validated

Public statements

Why lawmakers voted

Last checked Aug 8, 5:22 AM

Landon Brown

R · H09

Voted No

Why they voted this way

The lawmaker expresses concern that voting yes on the amendment will create a precedent where relief is expected to continue or increase in future years, rather than being a true one-time event.

Public statementFloor statement at 20:38 Watch the statement
Voted Yes

Why they voted this way

The lawmaker states his support for the amendment because he believes a larger, one-time relief amount is a better deal than spreading smaller amounts over two years.

Public statementFloor statement at 22:37 Watch the statement

Liz Storer

D · H23

Voted Yes

Why they voted this way

The lawmaker supports using a percentage-based exemption instead of a fixed dollar amount to ensure the relief remains equal and uniform across different property values in various parts of the state.

Public statementFloor statement at 29:09 Watch the statement
Voted No

Why they voted this way

The lawmaker supports targeting long-term residents for relief because they have invested in the state's economy and education system, unlike newer arrivals who may benefit from market spikes without having contributed as long.

Public statementFloor statement at 1:40:11 Watch the statement
Voted No

Why they voted this way

The lawmaker supports the bill to address the concern that long-term homeowners feel they never truly own their homes due to rising taxes, noting these individuals are not causing market spikes but bear the brunt of them.

Public statementFloor statement at 1:42:08 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it provides property tax relief to all citizens with residential homes, specifically targeting older individuals on fixed income by offering exemptions based on age. He also believes returning appropriated funds to local governments is appropriate in this context.

Public statementFloor statement at 1:19:38 Watch the statement

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

Wyoming roll calls

Recorded votes

4 roll calls

H 3rd Reading:Passed 55-6-1-0-02024-02-27 · House55 yes 6 no
H02 - Appropriations:Recommend Amend and Do Pass 4-3-0-0-02024-02-22 · House4 yes 3 no
H03 - Revenue:Recommend Amend and Do Pass 6-3-0-0-02024-02-20 · House6 yes 3 no
H Introduced and Referred to H03 - Revenue 58-3-1-0-02024-02-13 · House58 yes 3 no

Official activity

Bill history

  1. S:Died in Committee Returned Bill Pursuant to SR 5-4Senate
  2. S No report prior to CoW CutoffSenate
  3. S Introduced and Referred to S03 - RevenueSenate
  4. S Received for IntroductionSenate
  5. H 3rd Reading:Passed 55-6-1-0-0House
  6. H 2nd Reading:PassedHouse
  7. H COW:PassedHouse
  8. H Placed on General FileHouse
  9. H02 - Appropriations:Recommend Amend and Do Pass 4-3-0-0-0House
  10. :Rerefer to H02 - AppropriationsHouse
  11. H03 - Revenue:Recommend Amend and Do Pass 6-3-0-0-0House
  12. H Introduced and Referred to H03 - Revenue 58-3-1-0-0House
  13. H Received for IntroductionHouse
  14. Bill Number AssignedLSO

Changes

Amendments

13 stored

HB0052H2001

The amendment adds a condition to qualify for a homestead exemption on primary residences based on income level.

HB0052H2002

The amendment adds a new rule that stops homeowners from getting extra property tax breaks if they already have one for their main home.

HB0052H2003

The amendment changes how homestead exemptions for primary residences are defined to include properties owned by corporations, partnerships, or LLCs if the property is occupied by a shareholder or owner of those entities.

HB0052H2004

The amendment changes the homestead exemption for primary residences by setting a specific dollar amount that is exempt from property tax and removes previous language.

HB0052H3001

The amendment changes the definition of homestead exemption from primary residence to single family residential structure and adjusts several dates and values in the original bill.

HB0052H3002

The amendment adds a provision to HB0052, stating that an owner receiving a homestead exemption cannot claim additional property tax exemptions for the same residential property in the same tax year, except for certain specific cases.

HB0052H3003

The amendment changes the definition of 'primary residence' to 'single family residential structure', adjusts the exemption amount and timing, and removes certain sections related to penalties and definitions.

HB0052H3004

The amendment changes the definition and application date of homestead exemptions for single family residential structures in property tax laws.

HB0052H3005

The amendment changes the definition and application date of homestead exemptions for single family residential structures in property tax laws.

HB0052H3006

The amendment removes previous amendments and changes the definition of homestead exemption from primary residence to single family residential structure, with a new effective date in 2024.

HB0052H3007

The amendment changes the definition and application date of homestead exemptions for single family residential structures in property tax laws.

HB0052HS001

The amendment increases several monetary thresholds related to homestead exemptions for primary residences and makes other minor changes to the bill.

HB0052HS002

The amendment changes the amount of money appropriated for a homestead exemption from $88,400,000 to $123,400,000.