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Wyoming2025Enacted

HB0279

Property Tax Exemptions Order

Last scannedOct 23, 2026, 2:19 AM

In one sentence

This law sets rules for applying multiple property tax exemptions to a single piece of property and provides funding for the Department of Revenue's property tax refund program.

What it does

  • Sets rules on how to apply different property tax exemptions when more than one applies to the same property.
  • Specifies that exemptions based on percentages are applied from smallest to largest percentage first, followed by other types of exemptions.
  • Provides $10.5 million for the Department of Revenue's property tax refund program until June 30, 2026.

Who it affects

  • Property owners who qualify for multiple tax exemptions
  • The Department of Revenue

Limits and unknowns

  • The law does not specify how exemptions are applied if they do not fit into the outlined categories.
  • It is unclear what happens to unspent funds after June 30, 2026.

Plain language

Terms to know

Exemption
A reduction or exclusion from paying a full property tax amount.
Department of Revenue
An agency that manages financial matters for the state, including taxes and refunds.

Official record

Sources

Source checked
Read the official summary

Bill Summary - 25LSO-0709 Bill No.: HB0279 Effective: Immediately LSO No.: 25LSO-0709 Enrolled Act No.: HEA No. 0064 Chapter No.: 147 Prime Sponsor: Nicholas Catch Title: Property tax exemptions-order of application. Has Report: No Subject: Property tax exemptions-order of application. Summary/Major Elements: This bill specifies that if more than one (1) property tax exemption applies to the same property, the exemptions shall be applied in the manner determined by the Department of Revenue and as follows: If the exemptions are to a portion of the assessed value of the property, the exemptions shall be applied in sequence so that subsequent exemptions are applied to the assessed value as it is modified by the application of the preceding exemption; Exemptions based on a percentage of property value shall be applied in the order of the smallest percentage to the largest percentage; Exemptions that are not based on a percentage of property value shall be applied after any exemptions that are based on a percentage of property value. The bill also appropriates funds to the Department of Revenue for purposes of the property tax refund 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, 3:27 AM

Tony Locke

R · H35

Voted Yes

Why they voted this way

The lawmaker supports concurrence because the amendment provides necessary funding to reimburse and support a means-tested property tax refund program for needy individuals.

Public statementFloor statement at 3:55:44 Watch the statement

Jayme Lien

R · H38

Voted Yes

Why they voted this way

The lawmaker supports the amendment to help vulnerable individuals at risk of losing their homes due to an inability to pay property taxes.

Public statementFloor statement at 3:56:45 Watch the statement

Ann Lucas

R · H43

Voted Yes

Why they voted this way

The lawmaker supports the amendment because it aligns with previous intentions regarding how supplemental budget appropriations are deducted.

Public statementFloor statement at 3:57:25 Watch the statement

Gary Brown

R · H41

Voted Yes

Why they voted this way

The lawmaker supports concurrence because the measure helps seniors and provides backfill support for their county.

Public statementFloor statement at 3:57:45 Watch the statement

Mike Yin

D · H16

Voted Yes

Why they voted this way

The lawmaker supports the amendment because they believe it is a good program, noting their past difficulty in securing funding for it.

Public statementFloor statement at 3:58:05 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports voting yes because they are hopeful that sufficient funds exist in the budget to support this measure.

Public statementFloor statement at 3:58:24 Watch the statement

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

Wyoming roll calls

Recorded votes

5 roll calls

H Concur:Passed 60-0-2-0-02025-03-03 · House60 yes 0 no
S 3rd Reading:Passed 31-0-0-0-02025-03-03 · Senate31 yes 0 no
S03 - Revenue:Recommend Do Pass 5-0-0-0-02025-02-26 · Senate5 yes 0 no
H 3rd Reading:Passed 60-0-2-0-02025-02-05 · House60 yes 0 no
H03 - Revenue:Recommend Do Pass 8-0-1-0-02025-01-30 · House8 yes 0 no

Official activity

Bill history

  1. Assigned Chapter Number 147LSO
  2. Governor Signed HEA No. 0064 Governor
  3. S President Signed HEA No. 0064Senate
  4. H Speaker Signed HEA No. 0064House
  5. Assigned Number HEA No. 0064LSO
  6. H Concur:Passed 60-0-2-0-0House
  7. H Received for ConcurrenceHouse
  8. S 3rd Reading:Passed 31-0-0-0-0Senate
  9. S 2nd Reading:PassedSenate
  10. S COW:PassedSenate
  11. S Placed on General FileSenate
  12. S03 - Revenue:Recommend Do Pass 5-0-0-0-0Senate
  13. S Introduced and Referred to S03 - RevenueSenate
  14. S Received for IntroductionSenate
  15. H 3rd Reading:Passed 60-0-2-0-0House
  16. H 2nd Reading:PassedHouse
  17. H COW:PassedHouse
  18. H Placed on General FileHouse
  19. H03 - Revenue:Recommend Do Pass 8-0-1-0-0House
  20. H Introduced and Referred to H03 - RevenueHouse

Changes

Amendments

1 stored

HB0279SW001

The amendment adds a new section to the bill that appropriates $10.5 million from the general fund to the Department of Revenue for the property tax refund program, with conditions based on future legislation.