The amendment modifies the bill to clarify the property tax exemption for pollution control by specifying certain conditions and deleting unnecessary text.
Wyoming2025Enacted
SF0061
Clarifying Property Tax Exemption for Pollution Control
Last scannedAug 25, 2026, 2:25 AM
In one sentence
This law changes how property used to control pollution is taxed, making it clear that facilities built only to capture nonpoint source carbon dioxide do not get tax breaks.
What it does
- Amends the Wyoming Environmental Quality Act to clarify that facilities constructed solely for capturing nonpoint source carbon dioxide are not exempt from ad valorem property taxation.
- Requires the Department of Revenue to create rules for implementing this change.
Who it affects
- Property owners who have facilities designed, installed and utilized primarily for eliminating, controlling or preventing air, water or land pollution.
- The Wyoming Department of Revenue and county assessors responsible for determining property tax exemptions.
Limits and unknowns
- The law only affects facilities built specifically to capture nonpoint source carbon dioxide.
- It does not change how other pollution control facilities are taxed.
Plain language
Terms to know
- ad valorem taxation
- A type of tax based on the value of a property or item.
- nonpoint source carbon dioxide
- Carbon dioxide that comes from many different sources, not just one specific place.
Official record
Sources
Official summary
Bill Summary - 25LSO-0231 Bill No.: SF0061 Effective: 1/1/2026 LSO No.: 25LSO-0231 Enrolled Act No.: SEA No. 0025 Chapter No.: 55 Prime Sponsor: Case Catch Title: Pollution control property tax exemption-applicability. Has Report: No Subject: Property tax and environmental quality. Summary/Major Elements: This act amends the Wyoming Environmental Quality Act to clarify that facilities constructed for the sole purpose of capturing nonpoint source carbon dioxide do not qualify for the ad valorem property taxation exemption under W.S. 35-11-1103. That exemption applies to property designed, installed and utilized primary for the elimination, control or prevention of air, water or land pollution. Comments: Has a delayed effective date. 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, 3:04 AM
Couldn't find a published reason.
Wyoming roll calls
Recorded votes
4 roll calls
H 3rd Reading:Passed 57-3-2-0-02025-02-24 · House57 yes 3 no
- Yes
- 57
- No
- 3
- Absent
- 0
- Excused
- 2
- Conflict
- 0
Yes 57
Abby AngelosR · H03Andrew ByronR · H22Ann LucasR · H43Art WashutR · H36Bill AllemandR · H58Bob DavisR · H47Bob NicholasR · H07Chip NeimanR · H01Christopher KnappR · H53Clarence StyvarR · H12Cody WylieR · H39Dalton BanksR · H26Daniel SinghR · H61Darin McCannR · H48Elissa CampbellR · H56Ivan PoseyD · H33J.T. LarsonR · H17JD WilliamsR · H02Jacob WasserburgerR · H11Jayme LienR · H38Jeremy HaroldsonR · H04Joe WebbR · H19Joel GuggenmosR · H55John BearR · H31John C EklundH10John WinterR · H28Julie JarvisR · H57Karlee ProvenzaD · H45Ken ChestekD · H13Ken CloustonR · H32Ken PendergraftR · H29Kevin CampbellR · H62Landon BrownR · H09Laurie BrattenR · H51Lee FilerR · H44Liz StorerD · H23Lloyd LarsenR · H54Marilyn ConnollyR · H40Martha LawleyR · H27McKay EricksonR · H21Mike SchmidR · H20Nina WebberR · H24Ocean AndrewR · H46Pam ThayerR · H15Paul HoeftR · H25Pepper OttmanR · H34Rachel Rodriguez-WilliamsR · H50Reuben TarverR · H52Rob GeringerR · H42Scott HeinerR · H18Scott SmithR · H05Steve HarshmanR · H37Steve JohnsonR · H08Tom KellyR · H30Tomi StrockR · H06Tony LockeR · H35Trey SherwoodD · H14
H03 - Revenue:Recommend Do Pass 5-3-1-0-02025-02-18 · House5 yes 3 no
- Yes
- 5
- No
- 3
- Absent
- 0
- Excused
- 1
- Conflict
- 0
S 3rd Reading:Passed 30-0-1-0-02025-02-12 · Senate30 yes 0 no
- Yes
- 30
- No
- 0
- Absent
- 0
- Excused
- 1
- Conflict
- 0
Yes 30
Barry CragoR · S22Bill LandenR · S27Bo BitemanR · S21Bob IdeR · S29Brian BonerR · S02Cale CaseR · S25Charles ScottR · S30Cheri SteinmetzR · S03Chris RothfussD · S09Dan DockstaderR · S16Dan LaursenR · S19Darin SmithS06Ed CooperR · S20Eric BarlowR · S23Evie BrennanR · S31Gary CrumR · S10Jared OlsenR · S08Jim AndersonR · S28John KolbR · S12Larry HicksR · S11Laura PearsonR · S14Lynn HutchingsR · S05Mike GierauD · S17Ogden DriskillR · S01Stacy JonesR · S13Tara NethercottR · S04Tim FrenchR · S18Tim SalazarR · S26Troy McKeownR · S24Wendy SchulerR · S15
Excused 1
S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-02025-02-07 · Senate5 yes 0 no
- Yes
- 5
- No
- 0
- Absent
- 0
- Excused
- 0
- Conflict
- 0
Official activity
Bill history
- Assigned Chapter Number 55LSO
- Governor Signed SEA No. 0025 Governor
- H Speaker Signed SEA No. 0025House
- S President Signed SEA No. 0025Senate
- Assigned Number SEA No. 0025LSO
- H 3rd Reading:Passed 57-3-2-0-0House
- H 2nd Reading:PassedHouse
- H COW:PassedHouse
- H Placed on General FileHouse
- H03 - Revenue:Recommend Do Pass 5-3-1-0-0House
- H Introduced and Referred to H03 - RevenueHouse
- H Received for IntroductionHouse
- S 3rd Reading:Passed 30-0-1-0-0Senate
- S 2nd Reading:PassedSenate
- S COW:PassedSenate
- S Placed on General FileSenate
- S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0Senate
- S Introduced and Referred to S03 - RevenueSenate
- S Received for IntroductionSenate
- Bill Number AssignedLSO
Changes
Amendments
1 stored