The amendment changes the timeline for a homeowner property tax exemption and adds conditions under which someone can receive the exemption.
Wyoming2025Did Not Pass
HB0130
Homeowner Tax Exemption Act
Last scannedOct 9, 2026, 2:19 AM
In one sentence
This act establishes a homeowner property tax exemption for primary residences in Wyoming and sets rules for its implementation until June 30, 2027.
What it does
- Establishes a new tax exemption of up to $100,000 (50% of the first $200,000) on single family residential property used as a primary residence.
- Defines 'primary residence' and 'single family residential property'.
- Requires county treasurers to report tax revenue reductions caused by the exemption to the state department for compensation distribution.
- Repeals previous appropriations related to similar exemptions and reverts unused funds back to the general fund.
- Appropriates $176 million from the general fund for reimbursement of lost revenues due to this new homeowner tax exemption until June 30, 2027.
Who it affects
- Homeowners who use their single family residential property as a primary residence and meet the eligibility criteria.
- Government entities that lose revenue from the new tax exemption will receive compensation through state funding.
Limits and unknowns
- The exemption will not apply after tax year 2026.
- Funding for the compensation of lost revenue ends on June 30, 2027.
Plain language
Terms to know
- Primary Residence
- A single family residential property where someone lives for at least eight months of the year, or if they are an active duty member of the armed forces and cannot meet this requirement due to service.
- Single Family Residential Property
- A structure intended for human habitation such as a house, modular home, mobile home, townhouse, or condominium that is privately owned and used as a single family dwelling unit.
Official record
Sources
Public statements
Why lawmakers voted
Last checked Aug 5, 9:27 PM
Couldn't find a published reason.
Wyoming roll calls
Recorded votes
2 roll calls
H02 - Appropriations:Recommend Do Pass 6-1-0-0-02025-02-07 · House6 yes 1 no
- Yes
- 6
- No
- 1
- Absent
- 0
- Excused
- 0
- Conflict
- 0
H03 - Revenue:Recommend Amend and Do Pass 7-1-1-0-02025-02-06 · House7 yes 1 no
- Yes
- 7
- No
- 1
- Absent
- 0
- Excused
- 1
- Conflict
- 0
Official activity
Bill history
- H COW:H Did not consider for COWHouse
- H Placed on General FileHouse
- H02 - Appropriations:Recommend Do Pass 6-1-0-0-0House
- :Rerefer to H02 - AppropriationsHouse
- H03 - Revenue:Recommend Amend and Do Pass 7-1-1-0-0House
- H Introduced and Referred to H03 - RevenueHouse
- H Received for IntroductionHouse
- Bill Number AssignedLSO
Changes
Amendments
1 stored