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Wyoming2025Did Not Pass

SF0153

Property Tax Changes for Homes

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This act proposes changes to property tax rates for residential real property in Wyoming but did not pass.

What it does

  • Proposes setting the taxable value of residential real property at nine and one-half percent (9.5%) of its fair market value.
  • For owner-occupied primary residences, proposes a lower tax rate of eight and three-tenths percent (8.3%).
  • Defines an 'owner occupied primary residence' as where the owner lives for at least six months in a year.

Who it affects

  • Homeowners who own their primary residence.
  • Local governments that collect property taxes.

Limits and unknowns

  • The bill did not pass and was postponed indefinitely on March 6, 2025.
  • It is unclear how many homeowners would be affected by this change if it had passed.

Plain language

Terms to know

Taxable value
The amount of a home's fair market value used to calculate property tax, set as a percentage.
Owner occupied primary residence
A residential property where the owner lives for at least six months in a year.

Official record

Sources

Validated

Public statements

Why lawmakers voted

Last checked Aug 5, 3:31 AM

Eric Barlow

R · S23

Voted No

Why they voted this way

The lawmaker opposes the bill because it adds a significant tax reduction that is not backfilled, placing an unabsorbable financial burden on local governments and school foundations.

Public statementFloor statement at 47:41 Watch the statement

Stacy Jones

R · S13

Voted No

Why they voted this way

The lawmaker opposes the concurrence because not all communities experienced high property tax increases, and further reductions would unfairly take money from local coffers.

Public statementFloor statement at 54:08 Watch the statement

Bill Landen

R · S27

Voted No

Why they voted this way

The lawmaker opposes concurrence because most of their constituents do not support the measure and they believe more discussion is needed regarding the specific tax rate chosen.

Public statementFloor statement at 55:29 Watch the statement

Cale Case

R · S25

Voted No

Why they voted this way

The lawmaker opposes concurrence because the bill disproportionately benefits wealthy counties and homeowners while failing to provide a thoughtful strategy for local government impacts.

Public statementFloor statement at 57:30 Watch the statement

John Kolb

R · S12

Voted No

Why they voted this way

The lawmaker opposes concurrence because they believe the bill goes too far and that communities are not uniform enough to justify a blanket approach.

Public statementFloor statement at 1:00:12 Watch the statement

J.T. Larson

R · H17

Voted Yes

Why they voted this way

The lawmaker supports Amendment Four because he believes it offers a fair approach to backfilling property tax losses for all counties utilizing their full mill levy.

Public statementFloor statement at 1:31:52 Watch the statement

Mike Yin

D · H16

Voted Yes

Why they voted this way

The lawmaker supports Amendment Five to prevent unintended consequences from passing two separate tax cut bills simultaneously without accounting for the cumulative impact on local governments.

Public statementFloor statement at 1:37:15 Watch the statement

John Bear

R · H31

Voted Yes

Why they voted this way

The lawmaker opposes Amendment Five because he believes passing the bill without the amendment would result in an excessive total tax reduction that could lead to corporations raising prices on consumers.

Public statementFloor statement at 1:47:52 Watch the statement

JD Williams

R · H02

Voted Yes

Why they voted this way

The lawmaker supports Amendment Five because he believes it prevents unintended consequences regarding local government funding, even though it removes his own amendment.

Public statementFloor statement at 1:50:30 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports Amendment Five as a safety net that ensures the bill can pass without going to conference committee while maintaining alignment with constitutional requirements if another tax cut bill is signed.

Public statementFloor statement at 1:51:29 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 Concur:Failed 7-24-0-0-02025-03-05 · Senate7 yes 24 no
H 3rd Reading:Passed 51-9-2-0-02025-03-04 · House51 yes 9 no
Amendment failed 19-41-2-0-02025-03-04 · House19 yes 41 no
Amendment failed 17-43-2-0-02025-03-04 · House17 yes 43 no
H03 - Revenue:Recommend Amend and Do Pass 8-0-1-0-02025-02-18 · House8 yes 0 no
S 3rd Reading:Passed 29-1-1-0-02025-02-06 · Senate29 yes 1 no
S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-02025-01-29 · Senate5 yes 0 no

Official activity

Bill history

  1. S postponed indefinitelySenate
  2. H Appointed JCC01 MembersHouse
  3. S Appointed JCC01 MembersSenate
  4. S Concur:Failed 7-24-0-0-0Senate
  5. S Received for ConcurrenceSenate
  6. H 3rd Reading:Passed 51-9-2-0-0House
  7. H 3rd Reading:Laid BackHouse
  8. H 3rd Reading:Laid BackHouse
  9. H 3rd Reading:Laid BackHouse
  10. H 2nd Reading:PassedHouse
  11. H COW:PassedHouse
  12. H Placed on General FileHouse
  13. H03 - Revenue:Recommend Amend and Do Pass 8-0-1-0-0House
  14. H Introduced and Referred to H03 - RevenueHouse
  15. H Received for IntroductionHouse
  16. S 3rd Reading:Passed 29-1-1-0-0Senate
  17. S 2nd Reading:PassedSenate
  18. S COW:PassedSenate
  19. S Placed on General FileSenate
  20. S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0Senate

Changes

Amendments

13 stored

SF0153H2001

The amendment to SF0153 adds the word 'beneficial' before the term 'owner' in a specific line of the bill.

SF0153H2002

The amendment removes references to property ownership and residency, changing how residential real property is described for tax purposes.

SF0153H2003

The amendment changes the property tax assessment rate for residential real property from nine and one-half percent to eight and three-tenths percent.

SF0153H2004

The amendment changes the property tax assessment rate for residential real property from nine and one-half percent to nine and eight-tenths percent.

SF0153H3001

The amendment adds a new section requiring the Department of Revenue to establish a grant program funded by $72 million from the legislative stabilization reserve account for counties with reduced residential property tax assessments.

SF0153H3002

The amendment adds an appropriation of $10.5 million from the general fund to the Department of Revenue for a property tax refund program.

SF0153H3003

The amendment adds a new section requiring rulemaking and an appropriation for property tax relief in qualifying counties.

SF0153H3004

The amendment adds a provision for appropriating $72 million from the legislative stabilization reserve account to compensate counties for reductions in tax revenues due to changes in property tax assessment rates.

SF0153H3005

The amendment adds a new condition to the existing text that would change how residential real property is taxed if certain other bills become law.

SF0153HW001

The amendment changes the property tax assessment rates for residential real property, offering a lower rate for owner-occupied primary residences.

SF0153HW002

The amendment changes the property tax rates for residential real estate in a specific way.

SF0153HS001

The amendment changes the property tax assessment rate for residential real property from 9.5% to 8.3%, and adds an exemption for active duty armed forces members deployed outside the state.

SF0153SS001

The amendment changes the wording of the bill to adjust certain property tax assessment rates for residential real property.