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Wyoming2026Did Not Pass

HB0109

Clarifying Homeowner Tax Exemption Application Procedures

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This act clarifies how homeowners can apply for a tax exemption on their single family residential property and sets rules for when the exemption applies.

What it does

  • Defines 'single family residential structure' to require residents to live there at least eight months per year, starting in 2026.
  • Allows active duty military members or their families to qualify if they cannot meet the residency requirement due to service obligations.
  • Requires homeowners to submit an application for the exemption by May 15th each year.
  • Makes these changes apply to tax years beginning January 1, 2026.

Who it affects

  • Homeowners who want a property tax exemption on their single family residential structure.
  • Active duty military members and their families living in Wyoming.

Limits and unknowns

  • The bill did not pass and was not considered by the Committee of the Whole (COW).
  • It only affects tax years starting January 1, 2026, if it were to become law.
  • Details on how applications are submitted are left to the Department of Revenue.

Plain language

Terms to know

Ad valorem taxation
A type of tax based on the value of a property or item.
Single family residential structure
A house, mobile home, townhouse, or condominium that is used as a single private residence.

Official record

Sources

Validated

Public statements

Why lawmakers voted

Last checked Aug 5, 1:27 AM

Voted Yes

Why they voted this way

The lawmaker supports the bill because it moves the application deadline to May, giving homeowners time after receiving tax notices to register and avoid unexpected property tax increases.

Public statementFloor statement at 1:03:32 Watch the statement

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

Wyoming roll calls

Recorded votes

2 roll calls

H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-02026-02-19 · House9 yes 0 no
H Introduced and Referred to H03 - Revenue 54-7-1-0-02026-02-10 · House54 yes 7 no

Official activity

Bill history

  1. H COW:H Did not consider for COWHouse
  2. H Placed on General FileHouse
  3. H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0House
  4. H Introduced and Referred to H03 - Revenue 54-7-1-0-0House
  5. H Received for IntroductionHouse
  6. Bill Number AssignedLSO

Changes

Amendments

1 stored

HB0109HS001

Filed Standing Committee by House Revenue Committee