Pollution control property tax exemption-applicability.

Plain English Breakdown

The candidate explanation included claims about the bill affecting all pollution control facilities, which is unsupported by the official summary and text. The bill focuses solely on clarifying that facilities constructed for capturing nonpoint source carbon dioxide do not qualify for property tax exemptions.

Clarifying Property Tax Exemption for Pollution Control

This law changes how property used to control pollution is taxed, making it clear that facilities built only to capture nonpoint source carbon dioxide do not get tax breaks.

What This Bill Does

• Amends the Wyoming Environmental Quality Act to clarify that facilities constructed solely for capturing nonpoint source carbon dioxide are not exempt from ad valorem property taxation.
• Requires the Department of Revenue to create rules for implementing this change.

Who It Names or Affects

• Property owners who have facilities designed, installed and utilized primarily for eliminating, controlling or preventing air, water or land pollution.
• The Wyoming Department of Revenue and county assessors responsible for determining property tax exemptions.

Terms To Know

ad valorem taxation

A type of tax based on the value of a property or item.

nonpoint source carbon dioxide

Carbon dioxide that comes from many different sources, not just one specific place.

Limits and Unknowns

• The law only affects facilities built specifically to capture nonpoint source carbon dioxide.
• It does not change how other pollution control facilities are taxed.

Official Summary Text

Bill Summary - 25LSO-0231

Bill No.:

SF0061

Effective:

1/1/2026

LSO No.:

25LSO-0231

Enrolled Act No.:

SEA No. 0025

Chapter No.:

55

Prime Sponsor:

Case

Catch Title:

Pollution control property tax exemption-applicability.

Has Report:

No

Subject:

Property tax and environmental quality.

Summary/Major Elements:

This act amends the Wyoming Environmental Quality Act to clarify that facilities constructed for the sole purpose of capturing nonpoint source carbon dioxide do not qualify for the ad valorem property taxation exemption under W.S. 35-11-1103.

That exemption applies to property designed, installed and utilized primary for the elimination, control or prevention of air, water or land pollution.

Comments:

Has a delayed effective date.
The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.

While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

25LSO-0231

ORIGINAL Senate

File No
.
SF0061

ENROLLED ACT NO. 25,

SENATE

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 General Session

AN ACT relating to environmental quality; clarifying the applicability of the property tax exemption for property used to eliminate, control or prevent air, water or land pollution; requiring rulemaking; and providing for effective dates.

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

Section 1
.

W.S. 35
‑
11
‑
1103 is amended to read:

35
‑
11
‑
1103.

Property exempt from ad valorem taxation.

The following property is exempt from ad valorem taxation pursuant to the provisions of this act and includes facilities, installations, machinery or equipment attached or unattached to real property and designed, installed and utilized primarily for the elimination, control or prevention of air, water or land pollution, or in the event such facility, installation, equipment or machinery shall also serve other beneficial purposes and use, such portion of the assessed valuation thereof as may be reasonably calculated to be necessary for and devoted to elimination, control or prevention of air, water and land pollution. The department of revenue shall determine the exempt portion on all property assessed pursuant to W.S. 39
‑
13
‑
102(m). The county assessor shall determine the exempt portion on all property assessed pursuant to W.S. 39
‑
13
‑
103(b). The determination shall not include as exempt any portion of any facilities which have value as the specific source of marketable byproducts
or facilities constructed for the sole purpose of capturing nonpoint source carbon dioxide
.

Section 2.

The department of revenue shall promulgate any rules necessary to implement this act.

Section 3.

(a)

Except as otherwise provided in subsection (b) of this section, this act is effective January 1, 2026.

(b)

Sections 2 and 3 of this act are effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

1