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Wyoming2024Did Not Pass

HB0134

Property Tax Deferral Program Changes

Last scannedOct 9, 2026, 2:19 AM

In one sentence

This act changes how property tax deferrals are handled, including who administers the program and how interest is calculated.

What it does

  • Changes the property tax deferral program to be run by the Department of Revenue instead of county commissioners.
  • Limits the amount of taxes that can be deferred based on the fair market value of the property.
  • Adjusts the way interest is calculated for deferred taxes, setting a maximum rate before 2028.
  • Makes tax deferrals dependent on available funds and allows the Department to decide lien priority.

Who it affects

  • Property owners in Wyoming who qualify for property tax deferral programs.

Limits and unknowns

  • The bill did not pass and was not signed into law.
  • Details about the specific rules for deferring tax liens are not fully explained in the summary text provided.

Plain language

Terms to know

lien
A legal claim on a piece of property that gives the holder a right to take possession if an obligation is not met.
deferral
Postponing payment of taxes until a later date.

Official record

Sources

Source checked

Public statements

Why lawmakers voted

Last checked Aug 8, 5:22 AM

Ed Cooper

R · S20

Voted Yes

Why they voted this way

The lawmaker believes the bill is a necessary asset for helping individuals who will continue to struggle with property taxes even after other tax reductions are implemented.

Public statementFloor statement at 3:00:26 Watch the statement

Troy McKeown

R · S24

Voted No

Why they voted this way

The lawmaker expresses concern that the cost of administering the program is disproportionately high relative to the small number of people currently using similar county-level programs.

Public statementFloor statement at 3:08:49 Watch the statement

Cale Case

R · S25

Voted Yes

Why they voted this way

The lawmaker expresses strong support for the bill, describing it as a great tool that should be tried and noting its importance in addressing current needs.

Public statementFloor statement at 3:11:30 Watch the statement

Bill Landen

R · S27

Voted Yes

Why they voted this way

The lawmaker voted against the bill because major institutions in their district, including a university, trauma hospital, and school district, oppose it. They also cited the lack of opportunity for local boards to weigh in on the decision.

Public statementFloor statement at 4:10:43 Watch the statement
Voted Yes

Why they voted this way

The lawmaker opposes the bill because constituents, including students, staff, and teachers in their district believe it creates a more dangerous situation. They also argue that the legislation removes parental choice to keep untrained individuals with weapons away from children.

Public statementFloor statement at 4:13:22 Watch the statement

Bo Biteman

R · S21

Voted No

Why they voted this way

The lawmaker supports the bill because they believe gun-free zones are ineffective and invite mass shooters to target vulnerable people in schools.

Public statementFloor statement at 4:23:01 Watch the statement

Bob Ide

R · S29

Voted No

Why they voted this way

The lawmaker supports the bill by citing statistics that claim most mass shootings occur in areas designated as gun-free zones.

Public statementFloor statement at 4:24:44 Watch the statement

Liz Storer

D · H23

Voted Yes

Why they voted this way

The speaker supports the bill because it centralizes administration in the Department of Revenue, which smaller counties cannot manage. They also note that while other property tax issues may be fixed, this program provides a necessary safety net for homeowners facing financial stress who might otherwise lose their homes.

Public statementFloor statement at 1:47:36 Watch the statement

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

Wyoming roll calls

Recorded votes

7 roll calls

S COW:Failed 6-18-7-0-02024-03-05 · Senate6 yes 18 no
S02 - Appropriations:Recommend Do Pass 3-1-1-0-02024-03-05 · Senate3 yes 1 no
S01 - Judiciary:Recommend Amend and Do Pass 4-1-0-0-02024-03-04 · Senate4 yes 1 no
H 3rd Reading:Passed 44-18-0-0-02024-02-27 · House44 yes 18 no
H02 - Appropriations:Recommend Do Pass 7-0-0-0-02024-02-22 · House7 yes 0 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 42-19-1-0-02024-02-13 · House42 yes 19 no

Official activity

Bill history

  1. S COW:Failed 6-18-7-0-0Senate
  2. S Placed on General FileSenate
  3. S02 - Appropriations:Recommend Do Pass 3-1-1-0-0Senate
  4. S01 - Judiciary:Rerefer to S02 - AppropriationsSenate
  5. S01 - Judiciary:Recommend Amend and Do Pass 4-1-0-0-0Senate
  6. :Refer to S01 - JudiciarySenate
  7. S Introduced and Referred to S03 - RevenueSenate
  8. S Received for IntroductionSenate
  9. H 3rd Reading:Passed 44-18-0-0-0House
  10. H 2nd Reading:PassedHouse
  11. H COW:PassedHouse
  12. H Placed on General FileHouse
  13. H02 - Appropriations:Recommend Do Pass 7-0-0-0-0House
  14. :Rerefer to H02 - AppropriationsHouse
  15. H03 - Revenue:Recommend Amend and Do Pass 6-3-0-0-0House
  16. H Introduced and Referred to H03 - Revenue 42-19-1-0-0House
  17. H Received for IntroductionHouse
  18. Bill Number AssignedLSO

Changes

Amendments

3 stored

HB0134H2001

The amendment adds a provision to the bill that sets a date for when the property tax deferral program will end.

HB0134HS001

The amendment changes how property tax deferral works by allowing the Department of Revenue to decide when to defer lien priority and removing limits on the amount of taxes that can be deferred.

HB0134SS001

The amendment changes the maximum interest rate for property tax deferrals to four percent before January 1, 2028.