Veterans' property tax exemption.

WORKING DRAFT
2011
STATE OF
WYOMING
11LSO-0052

HOUSE BILL

NO.
HB0083

Veterans' property tax exemption.

Sponsored by:
Representative(s) Byrd, Botten and Vranish and Senator(s) Burns

A BILL

for

AN ACT relating to
property taxes; extending property
and vehicle
tax exemption
s
for veterans to full time active duty military personnel;

providing conforming amendments;
and providing for an effective date.

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

Section 1.
W.S.
31
‑
3
‑
101(b)(iii), 39
‑
11
‑
105(a)(xxiv) and
39
‑
13
‑
105(a) by creating a new paragraph (viii)
, (b), (c)(iv)
,
(v),
(d),
(e) and (h)

are
amended to read:

31
‑
3
‑
101.

Registration fees; exemptions.

(b)

The fees prescribed by subsection (a) of this section are modified for owners of the following vehicles:

(iii)

War veteran
and active duty military
owners of vehicles entitled to exemptions pursuant to W.S. 39
‑
11
‑
105(a)(xxiv) and 39
‑
13
‑
105 may claim unused exemptions against the fees prescribed by paragraph (a)(i) of this section;

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xxiv)

The property of veterans

and active duty military
to the extent provided by W.S. 39
‑
13
‑
105;

39
‑
13
‑
105.

Exemptions.

(a)

The following persons who are bona fide
Wyoming
residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39
‑
11
‑
105(a)(xxiv):

(viii)

A person
serving on full-time active duty with any branch of the military services of the
United States
at the time the property is assessed
.

(b)

The exemption for
veterans

claimants under this section
is limited to an annual exemption of three thousand dollars ($3,000.00) of assessed value.

(c)

Except as provided in subsection (g) of this section, in order to receive the exemption provided by this section the claimant shall file a sworn claim on or before the fourth Monday in May with the county assessor of the county in which the property against which the exemption is sought is located indicating:

(iv)

That the exemption for real property shall only apply to the principal residence of the
veteran

claimant
or qualifying surviving spouse;

(v)

That the exemption shall be claimed by the
veteran

claimant
or qualifying surviving spouse in not more than one (1) county in this state.

(d)

Any claimant

under paragraphs (i) through (vi) of subsection (a) of this section
who is honorably discharged from military service and files a claim after the fourth Monday in May is entitled to receive the exemption for that taxable year in addition to the exemption allowed during the ensuing tax year if a claim is filed on or before the fourth Monday in May of the ensuing calendar year.

(e)

The county assessor shall accept a claim made by a claimant's spouse, or may waive the filing of a claim and allow an exemption, in the case of a qualified claimant

under paragraphs (i) through (vi) of subsection (a) of this section
who reentered the armed services of the United States on or before the fourth Monday in May of the year in which the exemption is claimed.

(h)

A surviving spouse, during widowhood or widower hood, is qualified for the tax exemption under W.S. 39
‑
11
‑
105(a)(xxiv) and is entitled to apply for it under the same procedure specified in this section
for veterans
if:

(i)

At the time of the spouse's death, both the
veteran

claimant
and the
veteran's

claimant's
spouse were residents of
Wyoming
;

(ii)

The
veteran's

claimant's
spouse has been a resident of
Wyoming
for at least three (3) years at the time the spouse claims the exemption; and

(iii)

The
veteran

claimant
would have qualified under subsection (a) of this section for a tax exemption had the
veteran

claimant
survived and applied for the exemption.

Section 2.
This act
shall apply to ad valorem tax assessed on and after January 1, 2011.

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)

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HB0083