AN ACT relating to taxation and revenue; creating a property tax exemption for property owned by the state; clarifying the taxability of state owned lands; specifying applicability; providing a sunset date; and providing for an effective date.
AgricultureEducationTaxes
Enacted
This bill passed the Legislature and reached final enactment based on the latest official action.
Sponsor
Agriculture
Last action
2025-02-24
Official status
enrolled
Effective date
2/24/2025
Plain English Breakdown
The bill summary and official text do not provide specific details on the impact of the exemption on local budgets or improvements to land.
Tax Exemption for State-Owned Property
This law creates a property tax exemption for land owned by the state of Wyoming, with some exceptions and a sunset date.
What This Bill Does
Clarifies that 'governmental purpose' includes leasing state school lands and agricultural lands.
Provides a property tax exemption for all lands owned by the State of Wyoming.
Specifies that this exemption applies to the tax year beginning January 1, 2025.
Repeals the exemption on January 1, 2027.
Who It Names or Affects
The State of Wyoming
Property tax collectors in Wyoming
Terms To Know
Governmental purpose
Using land for official state business or services, including leasing state school lands and agricultural lands.
Sunset date
A specific day when a law stops being active; in this case, January 1, 2027.
Limits and Unknowns
The bill does not specify what happens to property taxes on improvements made to state-owned land.
It is unclear how this will affect local budgets that rely on property tax revenue from the state's lands.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: The amendment changes the language of an existing law to clarify that state-owned lands are exempt from property taxes regardless of their use and sets a date for when this exemption will end.
Adds new wording to clarify that all state-owned lands, regardless of how they are used, are exempt from property tax.
Inserts specific language stating that the exemption for state-owned lands ends on January 1, 2027.
The amendment's text does not provide details about what happens to taxes on improvements or other property owned by the state after 2027.
Plain English: The amendment adds a condition to the property tax exemption, specifying that state-owned property must be leased for agricultural purposes to qualify.
Adds language requiring state-owned property to be leased for agricultural use in order to receive the property tax exemption.
The amendment does not specify what happens if the leased property is used for non-agricultural purposes after it has been granted an exemption.
It's unclear how this change will affect existing state-owned properties that are already exempt from property taxes.
Standing Committee • Senate Agriculture, State and Public Lands & Water
Adopted
Plain English: The amendment changes when the property tax exemption for state-owned property will start and how it is described in the bill.
Changes the start date for the property tax exemption from January 1, 2025 to immediately after all necessary steps are completed for a new law to take effect.
Updates section numbers in the bill to ensure clarity.
The exact timing of when the exemption will start depends on how quickly the bill becomes law according to Wyoming's constitution.
Bill History
2025-02-24LSO
Assigned Chapter Number 26
2025-02-24Governor
Governor Signed SEA No. 0015
2025-02-20House
H Speaker Signed SEA No. 0015
2025-02-19Senate
S President Signed SEA No. 0015
2025-02-19LSO
Assigned Number SEA No. 0015
2025-02-19Senate
S Concur:Passed 29-2-0-0-0
2025-02-18Senate
S Received for Concurrence
2025-02-18House
H 3rd Reading:Passed 57-4-1-0-0
2025-02-14House
H 2nd Reading:Passed
2025-02-13House
H COW:Passed
2025-02-11House
H Placed on General File
2025-02-11House
H05 - Agriculture:Recommend Do Pass 8-1-0-0-0
2025-02-10House
H Introduced and Referred to H05 - Agriculture
2025-01-28House
H Received for Introduction
2025-01-27Senate
S 3rd Reading:Passed 18-13-0-0-0
2025-01-24Senate
S 2nd Reading:Passed
2025-01-23Senate
S 2nd Reading:Laid Back
2025-01-22Senate
S COW:Passed
2025-01-20Senate
S Placed on General File
2025-01-20Senate
S02 - Appropriations:Recommend Do Pass 5-0-0-0-0
2025-01-16Senate
:Rerefer to S02 - Appropriations
2025-01-16Senate
S05 - Agriculture:Recommend Amend and Do Pass 5-0-0-0-0
2025-01-15Senate
S Introduced and Referred to S05 - Agriculture
2025-01-06Senate
S Received for Introduction
2025-01-02LSO
Bill Number Assigned
Official Summary Text
Bill Summary - 25LSO-0336
Bill No.:
SF0081
Effective:
Immediately
LSO No.:
25LSO-0336
Enrolled Act No.:
SEA No. 0015
Chapter No.:
26
Prime Sponsor:
Joint Agriculture, State and Public Lands & Water Resources Interim Committee
Catch Title:
Tax exemption-property owned by the state.
Has Report:
No
Subject:
Creates a property tax exemption for land owned by the State of Wyoming.
Summary/Major Elements:
Existing law specifies that
p
roperty of the state of Wyoming owned and used primarily for a governmental purpose is exempt from property taxation.
This bill clarifies that "governmental purpose" includes the lease of state school lands and state lands for agricultural purposes.
The bill also provides a property tax exemption for all lands owned by the State of Wyoming. The exemption has a sunset date of January 1, 2027.
The bill clarifies that other state property, including improvements to land, that are not owned and used primarily for a governmental purpose may be taxed.
The bill specifies that the revised property tax exemption for property of the state applies to the tax year beginning January 1, 2025.
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
Read the full stored bill text
25LSO-0336
ORIGINAL Senate
ENGROSSED
File No
.
SF0081
ENROLLED ACT NO. 15,
SENATE
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 General Session
AN ACT relating to taxation and revenue; creating a property tax exemption for property owned by the state; clarifying the taxability of state owned lands; specifying applicability; providing a sunset date; 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)(ii)(intro) and by creating a new paragraph (xlvi) is amended to read:
39
‑
11
‑
105.
Exemptions.
(a)
The following property is exempt from property taxation:
(ii)
Subject to paragraph (xlvi) of this subsection, p
roperty of the state of Wyoming
that is
owned and used primarily for a governmental purpose
is exempt from property taxation
.
For purposes of this paragraph "governmental purpose" includes the lease of state school lands and state land leased for agricultural purposes.
The following property is not owned and used primarily for a governmental purpose:
(xlvi)
Lands owned by the state of Wyoming are exempt from property taxation regardless of the use of the lands. Nothing in this paragraph shall prevent the taxation of any other property, including improvements to land, that are not owned and used primarily for a governmental purpose as provided in paragraph (ii) of this subsection. This paragraph is repealed January 1, 2027.
Section 2.
The property tax exemption created in section 1 of this act shall apply to the tax year beginning January 1, 2025.
Section 3
.
This act is 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