Property tax exemption-recreational facilities.

2018
STATE OF WYOMING
18LSO-0414
Numbered
1.3

HOUSE BILL

NO.
HB0182

Property tax exemption-recreational facilities.

Sponsored by:
Representative(s) Furphy, Connolly and Haley and Senator(s) Moniz and Rothfuss

A BILL

for

AN ACT relating to taxation and revenue; exempting specified recreational facilities from property taxation; specifying applicability; 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) by creating a new paragraph (xlii) is amended to read:

39
‑
11
‑
105
.

Exemptions.

(a)

The following property is exempt from property taxation:

(xlii)

Property operated as
a
private
recreational facility, which is
accessible to the
general public
and
primarily used
for
individual or team
sport
s or fitness activities
. Property is exempt
to the extent and in the proportion that receipts and revenues attributable to the above specified activities bear to total receipts and revenues from the use and operation of the
recreational
facility, including rentals and revenues received for the commercial use of the
facility that
are
not attributable to the above specified activities.

Section 2
.

This act applies to property taxes levied on or after January 1, 2019.

Section 3
.

This act is effective January
1, 201
9
.

(END)

1
HB0182