Tax Exemption for State-Owned Property
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Bill Summary - 25LSO-0336 Bill No.: SF0081 Effective: Immediately LSO No.: 25LSO-0336 Enrolled Act No.: SEA No. 0015 Chapter No.: 26 Prime Sponsor: Joint Agriculture, State and Public Lands & Water Resources Interim Committee Catch Title: Tax exemption-property owned by the state. Has Report: No Subject: Creates a property tax exemption for land owned by the State of Wyoming. Summary/Major Elements: Existing law specifies that p roperty of the state of Wyoming owned and used primarily for a governmental purpose is exempt from property taxation. This bill clarifies that "governmental purpose" includes the lease of state school lands and state lands for agricultural purposes. The bill also provides a property tax exemption for all lands owned by the State of Wyoming. The exemption has a sunset date of January 1, 2027. The bill clarifies that other state property, including improvements to land, that are not owned and used primarily for a governmental purpose may be taxed. The bill specifies that the revised property tax exemption for property of the state applies to the tax year beginning January 1, 2025. 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
Last checked Aug 5, 3:35 AM
R · S18
Why they voted this way
The lawmaker supports concurrence because the House amendments clarify that state-owned lands are exempt from property taxes while ensuring improvements not owned by the state, such as sheds or fences on leases, remain taxable.
R · S25
Why they voted this way
The lawmaker opposes the bill because it fails to systematically address all government exemptions and raises constitutional concerns regarding what constitutes a 'government purpose' for tax exemption.
R · S04
Why they voted this way
The lawmaker opposes the bill because it creates unfair competition by allowing commercial enterprises leasing state land to avoid property taxes while their competitors must pay.
R · S24
Why they voted this way
The lawmaker opposes the bill because it does not define 'government use' and fails to address all taxable uses of state lands, suggesting a better comprehensive solution is coming.
R · S22
Why they voted this way
The lawmaker supports the bill to ensure immediate cleanup of an issue affecting county assessors and producers, noting that a guarantee for future legislation cannot be made.
R · S03
Why they voted this way
The lawmaker supports the bill because it addresses an important issue for constituents and can be controlled via amendment if competing bills pass later.
R · S14
Why they voted this way
The lawmaker supports the bill because preserving grazing on state lands is a government concern essential to maintaining the food supply.
R · S11
Why they voted this way
The lawmaker supports the bill because leasing state lands generates revenue for school trusts, which satisfies the constitutional requirement of a governmental purpose.
R · S29
Why they voted this way
The lawmaker supports the bill to provide a two-year window to determine how to fairly apportion taxes among all commercial users of state lands.
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
6 roll calls
Official activity
Changes
3 stored
The amendment changes the language of an existing law to clarify that state-owned lands are exempt from property taxes regardless of their use and sets a date for when this exemption will end.
The amendment adds a condition to the property tax exemption, specifying that state-owned property must be leased for agricultural purposes to qualify.
The amendment changes when the property tax exemption for state-owned property will start and how it is described in the bill.