HB0021 • 2014

Property tax exemption-charity.

AN ACT relating to taxation and revenue; providing for the property tax exemption for charitable organizations as specified; requiring reports; and providing for an effective date.

Taxes

Enacted

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

Sponsor: Revenue
Last action: 2014-03-11
Official status: enrolled
Effective date: 1/1/2015

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.

HB0021HS001

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.

HB0021SS001

Standing Committee • PETERSON

Adopted

Plain English: Adopted Standing Committee by PETERSON

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

2014-03-11 LSO
Assigned Chapter Number
2014-03-10 Governor
Governor Signed HEA0054
2014-03-06 Senate
S President Signed HEA No. 0054
2014-03-06 House
H Speaker Signed HEA No. 0054
2014-03-05 LSO
Assigned Number HEA0054
2014-03-05 House
H Did Concur
2014-03-05 House
H Received for Concurrence
2014-03-05 Senate
S Passed 3rd Reading
2014-03-04 Senate
S Passed 2nd Reading
2014-03-03 Senate
S Passed CoW
2014-03-03 Senate
S Amendments Adopted
2014-03-03 Senate
Amendment Adopted
2014-02-27 Senate
S Placed on General File
2014-02-27 Senate
S03 Recommended Amend and Do Pass
2014-02-25 Senate
S Introduced and Referred to S03
2014-02-25 Senate
S Received for Introduction
2014-02-24 House
H Passed 3rd Reading
2014-02-21 House
H Passed 2nd Reading
2014-02-20 House
H Passed CoW
2014-02-20 House
H Amendments Adopted
2014-02-20 House
Amendment Adopted
2014-02-14 House
H Placed on General File
2014-02-14 House
H03 Recommended Amend and Do Pass
2014-02-10 House
H Introduced and Referred to H03
2014-02-10 House
H Received for Introduction
2013-12-31 LSO
Bill Number Assigned

Official Summary Text

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

Bill No.:
HB0021
Drafter:

MQ

LSO No.:
14LSO-0155
Effective Date:

1/1/2015

Enrolled Act No.:
HEA0054

Chapter No.:
CH0078

Prime Sponsor:
Joint Revenue Interim Committee

Catch Title:
Property tax exemption-charity.

Subject:
Clarifies what qualifies for a property tax
exemption for a charity.

Summary/Major
Elements:

Clarifies which property qualifies for a property tax
exemption for a charity;

Requires property owned by a charitable trust to conform
to the charity laws of this state and that the charity must be beneficial to
the people of this state;

Requires property owned and used by any fraternal
organization (at a college or university), senior citizens center or charitable
society or organization to be used by the organization and not be used for private
profit or commercial purposes by that organization;

Requires that property owned and used by a secret and
benevolent society or association must be directly beneficial to the people of
this state and not used for private profit or commercial purposes by that
association.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0021

ENROLLED ACT NO. 54, HOUSE OF REPRESENTATIVES

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2014 BUDGET SESSION

AN ACT relating to taxation and revenue; providing for the property tax exemption for charitable organizations as specified; and providing for an effective date.

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

Section 1.
W.S. 39
‑
11
‑
105(a)(xix)
,
(xxvi) and by creating new paragraphs (xxxix)
through
(xl
i
) is amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xix)

Property of charitable trusts
, the purpose of which conforms to W.S. 4
‑
10
‑
406(a)
and which is directly beneficial to the people of this state
;

(xxvi)

Property

owned and
used by a secret
,

and
benevolent
and

charitable
society or association
, including any fraternal organization officially recognized by the University of Wyoming or any community college, and senior citizens centers

which is directly beneficial to the people of this state
to the extent it is not used for private profit nor primarily for commercial purposes by the society, association
or center,

or lessee thereof;

(xxxix)

Property owned and used by a
ny fraternal organization officially recognized by the University of Wyoming or any Wyoming community college to the extent it is not used for private profit nor primarily for commercial purposes by the organization;

(xl)

Property owned and used by a
ny senior citizens center to the extent it is not used for private profit nor primarily for commercial purposes by the center
;

(xli)

Property owned and used by a charitable society or asso
ciation, if the property is not for investment purposes but rather the property is used directly for the operation of the charity
and which is directly beneficial to the people of this state
.

Section
2
.

This act is effective January 1, 2015.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1