Tax exemption-private school attendance.

20LSO-0466
2020
STATE OF WYOMING
20LSO-0466
Introduced
2.0

HOUSE BILL NO. HB0122

Tax exemption-private school attendance.

Sponsored by: Representative(s) Clem, Hallinan, Lindholm and Olsen and Senator(s) Bebout

A BILL

for

AN ACT relating to ad valorem taxes; creating a tax exemption for a person whose child, or other school age person in their control and charge, attends private school full-time; limiting a tax refund for persons receiving the exemption; conforming provisions; and providing for an effective date.

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

Section 1
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W.S. 39
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13
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105.1 is created to read:

39
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13
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105.1.

Additional exemptions.

(a)

The following persons who are bona fide Wyoming residents at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39
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105(a)(xlii):

(i)

A parent, guardian or other person who has control or charge of any child age five (5) to eighteen (18) years who causes the child to attend private school full-time. For purposes of this section a child shall be deemed to attend a private school full-time only if the child engages in educational activities at a private school, as defined in W.S. 21-4-101(a)(iii), in Wyoming for an entire school year and if the child is not counted among the average daily membership of any public school under W.S. 21-13-309(m) for that school year.

(b)

The exemption shall be an annual exemption of ten thousand dollars ($10,000.00) of assessed value of the principal residence of the claimant per child who attends private school full-time in accordance with the requirements of paragraph (a)(i) of this section. The exemption shall apply to the tax year in which application
is made for the exemption, but shall be based on the child's school attendance for the school year ending in that tax year. A person may receive one (1) or more exemptions under this section in a tax year equal to the number of children under the person's control or charge age five (5) to eighteen (18) years who attend private school full-time. No child may be counted toward more than one (1) exemption in any tax year.

(c)

In order to receive the exemption provided by this section the claimant shall file a sworn claim on or before the fourth Monday in June with the county assessor of the county in which the property against which the exemption is sought is located indicating:

(i)

The claimant's right to the exemption as shown by documentation affirming a child under the claimant's control or charge attended private school full
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time in accordance with the requirements of paragraph (a)(i) of this section;

(ii)

That the claimant is listed as an owner of the property, that the property is the subject of a trust created by or for the benefit of the claimant or that the claimant is listed as a purchaser on a valid and effective contract for deed for the property and evidence of the contract for deed has been recorded with the county clerk;

(iii)

The total tax benefit which the claimant expects to receive under this section to the best of the claimant's knowledge;

(iv)

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

(v)

That the exemption shall be claimed by the claimant in not more than one (1) county in this state.

Section 2
.

W.S. 39
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105(a) by creating a new paragraph (xlii) and 39
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109(c)(ii) and (viii)(intro) are amended to read:

39
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11
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105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xlii)

The property of persons to the extent provided by W.S. 39
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13
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105.1.

39
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109.

Taxpayer remedies.

(c)

Refunds. The following shall apply:

(ii)

Wyoming residents meeting asset eligibility requirements under paragraph (vii) of this subsection who are sixty
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five (65) years of age and older or who are eighteen (18) years of age and older and are totally disabled during the one (1) year period immediately preceding the date of application for a refund under this subsection and are not residents of any state funded institution, are qualified for an exemption and refund of state taxes as provided in this subsection. The application shall indicate whether the applicant has applied for or received any refund under this section, a property tax
exemption under W.S. 39
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105
or 39
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105.1
, a property tax refund under W.S. 39
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109(c)(v) or a property tax credit under W.S. 39
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109(d) for the same calendar year. Subject to legislative appropriation for the program, a qualified single person whose actual income is less than seventeen thousand five hundred dollars ($17,500.00) shall receive eight hundred dollars ($800.00) reduced by the percentage that his actual income exceeds ten thousand dollars ($10,000.00) per year and qualified married persons, at least one (1) of whom is at least sixty
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five (65) years of age or totally disabled, whose actual income is less than twenty
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eight thousand five hundred dollars ($28,500.00) shall receive nine hundred dollars ($900.00) reduced by the percentage that their actual income exceeds sixteen thousand dollars ($16,000.00) per year. Until remarriage a person sixty (60) years or older once qualified through marriage remains eligible individually for single person benefits, subject to income limitations, after the death of his spouse;

(viii)

Any refund provided by this subsection shall be reduced by the dollar amount received by the
applicant for the preceding calendar year from any exemption under W.S. 39
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105
or 39
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105.1
, any homeowner's tax credit under W.S. 39
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109(d)(i) or any tax refund under W.S. 39
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109(c)(v). Refunds provided by this subsection shall be calculated and may be reduced based upon legislative appropriation for the program in accordance with the following:

Section 3.

This act is effective July 1, 2020
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(END)

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HB0122