HB0151 • 2023

Property tax exemption-child care facilities.

AN ACT relating to taxation and revenue; providing a property tax exemption for property that is used for a child care facility; and providing for an effective date.

Children Taxes

Did Not Pass

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

Sponsor: Representative Yin
Last action: 2023-02-06
Official status: inactive
Effective date: 3/1/2023

Plain English Breakdown

The official source does not provide a detailed definition for child care facilities beyond the context of property tax exemption.

Property Tax Exemption for Child Care Facilities

The bill proposes to exempt property used for child care facilities from property taxes.

What This Bill Does

Adds a new paragraph (xlii) to the existing law that allows property tax exemption for property of governmental entities or nonprofit corporations used for child care facilities.

Who It Names or Affects

Child care facility owners who would benefit from property tax exemptions.
Tax authorities responsible for implementing the new law.

Terms To Know

Nonprofit corporation: A type of organization that does not distribute its profits to shareholders or owners and is exempt from certain taxes under federal law.
Governmental entity: An organization created by the government, such as a city or state agency.

Limits and Unknowns

The bill did not pass in its current session.
It is unclear how many child care facilities would qualify for this exemption.

Amendments

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

HB0151HW001

Committee of the Whole • Representative Yin

Adopted

Plain English: The amendment adds a new section (K) after existing section (vi) in the bill, which deals with property tax exemptions for child care facilities.

Adds a new section (K) to the bill text after the current section (vi).

The exact content and implications of the new section (K) are not provided in the amendment text, making it unclear what specific changes or additions this will bring.

HB0151HS001

Standing Committee • House Education Committee

Adopted

Plain English: The amendment adds a requirement that child care facilities must be recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code to qualify for property tax exemption.

Adds 'Real and personal' after '(xlii)' in the list of items eligible for property tax exemption.
Inserts 'as defined by 26 U.S.C. § 501(c)(3)' after 'corporation', meaning only child care facilities recognized as tax-exempt under this section qualify.

The amendment text does not specify how existing child care facilities will be affected if they do not meet the new requirement.

Bill History

2023-02-06 House
H COW:Failed 15-47-0-0-0
2023-01-30 House
H Placed on General File
2023-01-30 House
H04 - Education:Recommend Amend and Do Pass 6-3-0-0-0
2023-01-18 House
H Introduced and Referred to H04 - Education
2023-01-17 House
H Received for Introduction
2023-01-16 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

23LSO-0525
2023
STATE OF WYOMING
23LSO-0525
Numbered
2.0

HOUSE BILL NO. HB0151

Property tax exemption-child care facilities.

Sponsored by: Representative(s) Yin, Allred, Andrew, Berger, Byron, Penn, Singh, Storer and Wylie and Senator(s) Brennan, Dockstader and Laursen, D

A BILL

for

AN ACT relating to taxation and revenue; providing a property tax exemption for property that is used for a child care facility; 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
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11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xlii)

Property of a governmental entity or a nonprofit corporation that is used for child care facilities that keep or care for any minor at the request of the parents, legal guardians or an agency that is responsible for the minor including any of the types of facilities designated under W.S. 14
‑
4
‑
101(a)(vi).

Section 2
.

This act is effective July 1, 2023
.

(END)

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HB0151