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Wyoming2026Did Not Pass

SF0110

Residential Property Tax Revisions

Last scannedAug 25, 2026, 2:25 AM

In one sentence

The bill proposes changes to residential property tax assessment rates and exemptions in Wyoming but did not pass.

What it does

  • Sets a lower assessment rate of 8.3% for owner-occupied primary residences, while other residential properties will have an assessment rate of 9.5%
  • Limits the application of certain taxes (mills) on primary residences if owners prove they live there
  • Repeals an existing property tax exemption related to primary residences
  • Provides $500,000 for the Department of Revenue and counties to update their systems for implementing these changes

Who it affects

  • Homeowners who own and live in a primary residence in Wyoming
  • The state's Department of Revenue and local county governments responsible for property tax administration

Limits and unknowns

  • The bill did not pass and was not signed into law, so these changes would not have taken effect.
  • Details about how counties will use the $500,000 appropriation are not specified.

Plain language

Terms to know

Taxable value
A percentage of the fair market value used to calculate property taxes
Owner-occupied primary residence
A home where the owner lives for at least eight months a year

Official record

Sources

Validated

Public statements

Why lawmakers voted

Last checked Aug 7, 12:48 PM

Tomi Strock

R · H06

Voted Yes

Why they voted this way

The lawmaker supports the amendment because it repeals a problematic cap that provides excessive tax breaks to wealthy property owners while failing to meet constitutional requirements for equal taxation. They argue this approach allows for true reform by reducing assessment rates for owner-occupied homes and redirecting funds to schools.

Public statementFloor statement at 49:15 Watch the statement

Jayme Lien

R · H38

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because removing the current cap would result in a significant tax increase for all residential property owners.

Public statementFloor statement at 51:59 Watch the statement
Voted No

Why they voted this way

The lawmaker opposes the amendment because the existing one-million dollar exemption already covers nearly all homes in Wyoming, and they believe tax policy should focus on the majority of working people rather than increasing exemptions.

Public statementFloor statement at 58:35 Watch the statement

Mike Yin

D · H16

Voted No

Why they voted this way

The lawmaker opposes the amendment because while they understand the needs of their own district, they do not want to cut taxes for a specific area if it negatively impacts the entire state.

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

Ken Clouston

R · H32

Voted No

Why they voted this way

The lawmaker opposes the amendment because they believe homeowners with significant equity built up in their properties can find financial resources to manage increased taxes until they sell.

Public statementFloor statement at 1:01:25 Watch the statement

Andrew Byron

R · H22

Voted No

Why they voted this way

The lawmaker argues that the current exemption amount does not cover working-class residents in their district who have seen their home values rise, and they oppose relying on refinancing as a solution to pay higher taxes.

Public statementFloor statement at 1:02:46 Watch the statement

Cody Wylie

R · H39

Voted No

Why they voted this way

The lawmaker opposes the bill because previous tax cuts have already caused losses in senior programs and civic services, arguing that more changes should wait until the effects of past actions are fully understood.

Public statementFloor statement at 1:28:33 Watch the statement

Bob Davis

R · H47

Voted No

Why they voted this way

The lawmaker opposes the bill based on direct feedback from constituents across his district who requested that property taxes remain unchanged until local impacts are assessed.

Public statementFloor statement at 1:30:11 Watch the statement

J.R. Riggins

R · H59

Voted No

Why they voted this way

The lawmaker opposes the amendment and expresses concern about supporting the bill because it fails to address upcoming election measures on property tax, requiring further work.

Public statementFloor statement at 1:36:55 Watch the statement

Tony Locke

R · H35

Voted Yes

Why they voted this way

The lawmaker supports the bill because it relieves financial pressure on local governments and special districts by shifting some of the burden back to the state, aligning with a philosophy of leaving money in people's pockets.

Public statementFloor statement at 1:40:51 Watch the statement

Lee Filer

R · H44

Voted No

Why they voted this way

The lawmaker opposes the bill because it prioritizes immediate relief over long-term fiscal responsibility, risking future debt and forcing reliance on specific industries to pay state bills.

Public statementFloor statement at 1:42:28 Watch the statement

J.R. Riggins

R · H59

Voted Yes

Why they voted this way

The lawmaker supports the amendment because it aligns with voter-approved Amendment A by establishing a uniform residential property tax assessment rate of 8.5% and removing provisions related to mill levies that are no longer needed.

Public statementFloor statement at 12:34 Watch the statement

Jayme Lien

R · H38

Voted No

Why they voted this way

The lawmaker opposes the amendment because she believes it is unnecessary to provide tax breaks to second homeowners, though she acknowledges the need to consider renters facing increased costs.

Public statementFloor statement at 29:51 Watch the statement

Mike Yin

D · H16

Voted Yes

Why they voted this way

The lawmaker opposes Division Two because he believes passing the bill without this amendment would create a massive fiscal shortfall that forces future tax increases or burden shifts on other areas.

Public statementFloor statement at 38:23 Watch the statement

Lee Filer

R · H44

Voted Yes

Why they voted this way

The lawmaker opposes Division Two because he argues that rejecting the amendment does not create a true tax cut but merely shifts the financial burden from property owners to state coffers, resulting in continued draining of resources.

Public statementFloor statement at 39:22 Watch the statement

Liz Storer

D · H23

Voted Yes

Why they voted this way

The lawmaker supports the amendment because it limits excessive tax breaks for multi-million dollar homes, thereby protecting state revenues and school funding from being mortgaged.

Public statementFloor statement at 1:21:36 Watch the statement

John Bear

R · H31

Voted No

Why they voted this way

The lawmaker opposes the amendment because he believes it fails to address constitutional issues with current relief measures, which are temporary band-aids rather than a long-term fix.

Public statementFloor statement at 1:34:57 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment because he believes current exemptions constitute true reform and relief that should be maintained for the people who need it, rather than shifting benefits to wealthy areas.

Public statementFloor statement at 1:37:13 Watch the statement

Tony Locke

R · H35

Voted No

Why they voted this way

The lawmaker opposes the amendment because he distinguishes between relief and reform, arguing that while the amendment offers more relief, the state needs true structural reform instead.

Public statementFloor statement at 1:39:31 Watch the statement
Voted Yes

Why they voted this way

The lawmaker opposes the bill because removing 25 school mills creates a significant net loss for the state's school foundation, which would require additional budget funding to replace.

Public statementFloor statement at 1:58:49 Watch the statement

John Bear

R · H31

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because it would reduce property tax relief for residential homeowners who are already struggling, effectively cutting their assistance in half.

Public statementFloor statement at 2:00:53 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports a vote for the amendment because it prevents giving excessive tax breaks to wealthy homeowners and avoids driving the state into a fiscal cliff regarding school funding.

Public statementFloor statement at 2:11:16 Watch the statement

Scott Smith

R · H05

Voted Yes

Why they voted this way

The lawmaker supports the amendment because the current bill provides excessive tax breaks to wealthy homeowners in Teton County while threatening the state's ability to fund schools.

Public statementFloor statement at 2:12:37 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment because adding another $131 million annual cost to a state already facing a projected fiscal cliff and school funding deficit is fiscally irresponsible.

Public statementFloor statement at 2:15:20 Watch the statement

Gary Crum

R · S10

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because it allows fees without voter approval, effectively creating an uncapped 'rain tax' that could lead to large projects like a $130 million proposal.

Public statementFloor statement at 1:07:52 Watch the statement
Voted Yes

Why they voted this way

The lawmaker opposes the amendment because they believe it fundamentally changes the bill's intent, violating constitutional standards for legislative procedure.

Public statementFloor statement at 1:10:54 Watch the statement

Jim Anderson

R · S28

Voted Yes

Why they voted this way

The lawmaker opposes both the bill and the amendment because they believe the proposed fees are actually a tax that should require voter approval.

Public statementFloor statement at 1:11:52 Watch the statement

John Kolb

R · S12

Voted Yes

Why they voted this way

The lawmaker opposes the amendment and supports the bill to ensure that changes to district boundaries require voter approval, protecting voters' rights.

Public statementFloor statement at 1:12:49 Watch the statement
Voted Yes

Why they voted this way

The lawmaker opposes the amendment and likely the bill because they believe it targets specific cities unfairly and that local councils should be trusted to manage issues without new legislation.

Public statementFloor statement at 1:17:46 Watch the statement
Voted Yes

Why they voted this way

The lawmaker opposes the bill moving forward because it was introduced due to bad actors in a minority of cities and should instead be sent for interim study.

Public statementFloor statement at 1:20:24 Watch the statement

Larry Hicks

R · S11

Voted Yes

Why they voted this way

The lawmaker supports the bill because it implements a constitutional amendment to create a fourth property class, honors a previous commitment to provide a uniform 25% tax reduction by adjusting state-collected mills rather than local ones.

Public statementFloor statement at 1:22:05 Watch the statement

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

Wyoming roll calls

Recorded votes

9 roll calls

H 3rd Reading:Failed 30-31-1-0-02026-03-05 · House30 yes 31 no
Amendment failed 25-35-2-0-02026-03-04 · House25 yes 35 no
Amendment adopted 38-23-1-0-02026-03-04 · House38 yes 23 no
H02 - Appropriations:Recommend Do Pass 6-1-0-0-02026-03-02 · House6 yes 1 no
H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-02026-02-26 · House7 yes 2 no
S 3rd Reading:Passed 29-2-0-0-02026-02-24 · Senate29 yes 2 no
Amendment adopted 30-1-0-0-02026-02-23 · Senate30 yes 1 no
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-02026-02-19 · Senate3 yes 2 no
S Introduced and Referred to S03 - Revenue 28-3-0-0-02026-02-12 · Senate28 yes 3 no

Official activity

Bill history

  1. H 3rd Reading:Failed 30-31-1-0-0House
  2. H 2nd Reading:PassedHouse
  3. H 2nd Reading:Laid BackHouse
  4. H COW:PassedHouse
  5. H Placed on General FileHouse
  6. H02 - Appropriations:Recommend Do Pass 6-1-0-0-0House
  7. :Rerefer to H02 - AppropriationsHouse
  8. H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0House
  9. H Introduced and Referred to H03 - RevenueHouse
  10. H Received for IntroductionHouse
  11. S 3rd Reading:Passed 29-2-0-0-0Senate
  12. S 2nd Reading:PassedSenate
  13. S COW:PassedSenate
  14. S Placed on General FileSenate
  15. S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0Senate
  16. S Introduced and Referred to S03 - Revenue 28-3-0-0-0Senate
  17. S Received for IntroductionSenate
  18. Bill Number AssignedLSO

Changes

Amendments

19 stored

SF0110H2001

Corrected, Failed 2nd reading by Representative Riggins

SF0110H2002

Corrected, Adopted 2nd reading by Representative Harshman

SF0110H2003

Failed 2nd reading by Representative Yin

SF0110H2004

Withdrawn 2nd reading by Representative Harshman

SF0110H3001

Withdrawn 3rd reading by Representative Provenza

SF0110H3002

Adopted 3rd reading by Representative Locke

SF0110H3003

Failed 3rd reading by Representative Storer

SF0110H3004

Adopted 3rd reading by Representative Byron

SF0110H3005

Withdrawn 3rd reading by Representative Storer

SF0110H3006

Failed 3rd reading by Representative Harshman

SF0110HW001

Failed Committee of the Whole by Representative Yin

SF0110HW002

Failed Committee of the Whole by Representative Yin

SF0110HW003

Failed Committee of the Whole by Representative Harshman

SF0110HW004

Failed Committee of the Whole by Representative Brown, L

SF0110HS001

Adopted Standing Committee by House Revenue Committee

SF0110S2001

Adopted 2nd reading by Senator Hicks

SF0110S3001

Withdrawn 3rd reading by Senator Hicks

SF0110SW001

Withdrawn Committee of the Whole by Senator Hicks

SF0110SS001

Adopted Standing Committee by Senate Revenue Committee