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SJ0002 • 2022

Property tax exemption for the elderly and infirm.

A JOINT RESOLUTION to amend the Wyoming Constitution by authorizing a homeowner's property tax exemption for the elderly and infirm.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Senator Dockstader
Last action
2022-03-08
Official status
inactive
Effective date
3/1/2022

Plain English Breakdown

The bill did not pass and was not considered by the House Committee of the Whole (COW).

Property Tax Break for Elderly and Sick People

This bill proposes a change to Wyoming's constitution that would allow older or sick homeowners to get a break on their property taxes if needed for support.

What This Bill Does

  • Proposes an amendment to the Wyoming Constitution to create a new section allowing elderly and infirm homeowners to be exempt from paying property tax if necessary for their support.

Who It Names or Affects

  • Elderly and infirm homeowners in Wyoming

Terms To Know

Constitution
A set of rules that form the basis for a country or state's laws and government.
Exemption
An official permission not to pay something, like taxes.

Limits and Unknowns

  • The bill did not pass in its session.
  • Details of the tax break will be decided by future legislation if the amendment passes and is approved by voters.

Amendments

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

SJ0002HS001

Standing Committee • House Revenue Committee

Filed

Plain English: The amendment changes the word 'residential' to 'primary' in certain parts of a bill about property tax exemptions for elderly and infirm homeowners.

  • Changes 'residential' to 'primary' on page 2, line 5.
  • Changes 'residential' to 'primary' on page 2, line 8.
  • Adds the word 'primary' after 'preserve' on page 2, line 17.
  • The full impact of changing from 'residential' to 'primary' is not explained in the amendment text and may require further clarification.
SJ0002S2001

2nd reading • Senator Dockstader

Adopted

Plain English: This amendment changes the wording in a bill about property tax exemptions for older people who are not healthy, making sure they can keep their homes without paying taxes.

  • Changes the title of the bill to 'Property tax exemption for the elderly and infirm.'
  • Replaces references to 'senior citizens' with 'the elderly and infirm'.
  • Adds new language allowing residential property exemptions from taxation to help preserve home ownership for those who are older or not healthy.
  • Removes specific details about how the exemption would work, leaving it up to the legislature to decide.
  • The exact rules for the tax exemption will be decided later by the Wyoming Legislature.
SJ0002S3001

3rd reading • Senator Case

Adopted

Plain English: The amendment modifies a constitutional resolution by adding conditions that the property tax exemption for the elderly and infirm must be necessary for their financial support.

  • Adds the phrase 'if necessary for the support of the poor' after references to the elderly and infirm in the Dockstader second reading amendment.
  • The exact impact on who qualifies for the exemption is unclear without further context or definitions provided by the amendment.
SJ0002S3002

3rd reading • Senator Hicks

Adopted

Plain English: The amendment changes the wording of a constitutional resolution to give more flexibility to how the legislature can create property tax exemptions for elderly or infirm homeowners.

  • Replaces 'authorize the legislature to' with 'provide that the legislature may'.
  • The exact implications of changing from 'authorize' to 'provide that the legislature may' are not fully explained in the amendment text.
SJ0002SS001

Standing Committee • Senate Revenue Committee

Adopted

Plain English: The amendment adds a requirement that elderly or infirm homeowners must have a family income below 50% of Wyoming's median household income to qualify for property tax exemption.

  • Adds the condition that an elderly or infirm homeowner’s family income must be less than 50% of Wyoming's median household income to qualify for the property tax exemption.
  • The amendment does not specify how 'family income' is defined or how it will be verified.
  • It is unclear what happens if a homeowner’s income exceeds the limit after initially qualifying for the exemption.

Bill History

  1. 2022-03-08 House

    H COW:H Did not consider for COW

  2. 2022-03-08 House

    H Placed on General File

  3. 2022-03-08 House

    H03 - Revenue:Recommend Amend and Do Pass 8-0-1-0-0

  4. 2022-03-02 House

    H Introduced and Referred to H03 - Revenue

  5. 2022-03-02 House

    H Received for Introduction

  6. 2022-03-01 Senate

    S 3rd Reading:Passed 29-1-0-0-0

  7. 2022-02-28 Senate

    S 2nd Reading:Passed

  8. 2022-02-25 Senate

    S 2nd Reading:Laid Back

  9. 2022-02-24 Senate

    S COW:Passed

  10. 2022-02-23 Senate

    S Placed on General File

  11. 2022-02-23 Senate

    S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0

  12. 2022-02-18 Senate

    S Introduced and Referred to S03 - Revenue 25-4-1-0-0

  13. 2022-02-15 Senate

    S Received for Introduction

  14. 2022-02-15 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
22LSO-0393
2022
STATE OF WYOMING
22LSO-0393
ENGROSSED
3.0

Senate Joint Resolution NO. SJ0002

Property tax exemption for the elderly and infirm.

Sponsored by: Senator(s) Dockstader

A JOINT RESOLUTION

for

A JOINT RESOLUTION to amend the Wyoming Constitution by authorizing a homeowner's property tax exemption for the elderly and infirm.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF WYOMING,
two-thirds of all the members of the two houses, voting separately, concurring therein:

Section 1.

The following proposal to amend Wyoming Constitution, Article 15 by creating a new Section 21 is proposed for submission to the electors of the State of Wyoming at the next general election for approval or rejection to become valid as a part of the Constitution if ratified by a majority of the electors at the election:

Article 15, Section 21. Homeowner's property tax exemption for the elderly and infirm.

Notwithstanding any other provision of this article, residential property may be exempt from taxation to preserve home ownership in Wyoming for the elderly and infirm if necessary for the support of the poor. The legislature may provide for residential property to be exempt from taxation in whole or in part as it determines necessary for purposes of this section.

Section 2.

That the Secretary of State shall endorse the following statement on the proposed amendment:

The adoption of this amendment to the Wyoming Constitution would provide that the legislature may provide for a property tax exemption as it determines necessary to preserve home ownership for the elderly and infirm if necessary for the support of the poor.

(END)

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