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SF0053 • 2009

Property tax-deferral program.

AN ACT relating to taxation and revenue; providing requirements for qualification for the deferral of property tax collection as specified; repealing old provision; and providing for an effective date.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Senator Jennings
Last action
2009-03-11
Official status
enrolled
Effective date
3/11/2009

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SF0053HS001

Standing Committee • H03

Adopted

Plain English: Adopted Standing Committee by H03

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
SF0053S2001

2nd reading • MASSIE

Adopted

Plain English: Adopted 2nd reading by MASSIE

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
SF0053SS001

Standing Committee • SCHIFFER

Adopted

Plain English: Adopted Standing Committee by SCHIFFER

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

  1. 2009-03-11 LSO

    Assigned Chapter Number - 176

  2. 2009-03-11 Governor

    Governor Signed SEA No. 0083

  3. 2009-03-05 House

    H Speaker Signed SEA No. 0083

  4. 2009-03-05 Senate

    S President Signed SEA No. 0083

  5. 2009-03-04 LSO

    Assigned Number SEA0083

  6. 2009-03-04 House

    H Adopted SF0053JC02

  7. 2009-03-03 Senate

    S Adopted SF0053JC02

  8. 2009-02-24 House

    H Appointed JCC02 Members

  9. 2009-02-24 Senate

    S Appointed JCC02 Members

  10. 2009-02-24 House

    H Did Not Adopt SF0053JC01

  11. 2009-02-23 Senate

    S Adopted SF0053JC01

  12. 2009-02-20 House

    H Appointed JCC01 Members

  13. 2009-02-20 Senate

    S Appointed JCC01 Members

  14. 2009-02-19 Senate

    S Did Not Concur

  15. 2009-02-19 Senate

    S Received for Concurrence

  16. 2009-02-19 House

    H Passed 3rd Reading

  17. 2009-02-18 House

    H Passed 2nd Reading

  18. 2009-02-17 House

    H Passed CoW

  19. 2009-02-17 House

    H Amendments Adopted

  20. 2009-02-17 House

    Amendment Adopted

  21. 2009-02-09 House

    H Placed on General File

  22. 2009-02-09 House

    H03 Recommended Amend and Do Pass

  23. 2009-02-05 House

    H Introduced and Referred to H03

  24. 2009-01-27 House

    H Received for Introduction

  25. 2009-01-23 Senate

    S Passed 3rd Reading

  26. 2009-01-22 Senate

    S Passed 2nd Reading

  27. 2009-01-22 Senate

    Amendment Adopted

  28. 2009-01-21 Senate

    S Passed CoW

  29. 2009-01-21 Senate

    S Amendments Adopted

  30. 2009-01-21 Senate

    Amendment Adopted

  31. 2009-01-20 Senate

    S Placed on General File

  32. 2009-01-20 Senate

    S03 Recommended Amend and Do Pass

  33. 2009-01-13 Senate

    S Introduced and Referred to S03

  34. 2009-01-13 Senate

    S Received for Introduction

  35. 2008-12-29 LSO

    Bill Number Assigned

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
SF0053
Drafter:

MQ

LSO No.:
09LSO-0356
Effective Date:

Enrolled Act No.:
SEA0083

Chapter No.:
176

Prime Sponsor:
Senator
Jennings

Catch Title:
Property
tax-deferral program.

Subject:
Provides
requirements for qualification for the deferral of property tax collection.

Summary/Major Elements:

Current law provides for a
qualified taxpayer to defer up to of the property taxes owed on his principal
residence if the county has adopted the property tax deferral program. A
taxpayer may qualify for the deferral by meeting one of several alternative
criteria.

Under current law, one
alternative provides that a taxpayer may qualify for the deferral if his income
does not exceed a maximum gross monthly household income at or below 150% of the
federal poverty level for a household of 4.

This bill changes the qualified
income level from a maximum of 150% of the federal poverty level for a
household of 4 to a maximum of 250% of the federal poverty level.

The bill also makes more
explicit that a taxpayer may also qualify for the deferral under any one of the
following alternative criteria:

o

The property owner is over
the age of 62;

o

The owner has a disability;
or

o

The owner purchased the
property at least 10 years before deferral year.

Current Bill Text

Read the full stored bill text 
WORKING DRAFT

ORIGINAL SENATE

FILE

NO.
0053

ENROLLED ACT NO. 83, SENATE

SIXTIETH LEGISLATURE OF THE STATE OF
WYOMING
2009 GENERAL SESSION

AN ACT relating to
taxation and revenue; providing requirements for qualification for the deferral of property tax collection as specified;
repealing old provision;
and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.

W.S. 39
‑
13
‑
107(b)(iii)
(M) and (N)
is amended to read:

39
‑
13
‑
107.

Compliance; collection procedures.

(b)

The following provisions shall apply to the payment of taxes, distraint of property and deferral:

(iii)

The following shall apply to the deferral of tax collection:

(M)

As used in this paragraph, "limited income" means not to exceed a maximum gross monthly household income at or below
one hundred fifty percent (150%)

two hundred fifty percent (250%)
of the federal poverty level for a household of four (4) as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information;

(N)

An owner is qualified under this subparagraph
for his primary residence

if:

(I)

The owner's affidavit

adequately
demonstrates limited income as defined in subparagraph (M) of this paragraph;

(II)

The owner is a person over the age of sixty
-
two (62) years
;

or

(III)

The owner

is a
handicapped
person

with a disability
as determined by the social security administration; or

(III)
(IV)

The owner purchased the property at least ten (10) years prior to the beginning of the tax year for which he is applying for deferral of taxes.

Section 2.

W.S. 39
‑
13
‑
107(b)(iii)(O) is repealed.

Section
3
.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

1