SF0099 • 2025

Game and fish property tax exemption.

AN ACT relating to taxation and revenue; exempting real property owned by the Wyoming game and fish commission from property taxation except for property that is used for wildlife management purposes or employee residences and subject to special taxation; amending a special tax on real property owned by the Wyoming game and fish commission that is used for any other purpose; specifying applicability; and providing for an effective date.

Labor Taxes

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Travel
Last action: 2025-03-03
Official status: inactive
Effective date: 3/1/2025

Plain English Breakdown

The bill summary does not provide specific details about the amount of money saved or lost by this exemption.

Game and Fish Property Tax Exemption

The bill exempts real property owned by the Wyoming Game and Fish Commission from property taxes except for properties used for wildlife management or employee residences, which are subject to special taxation.

What This Bill Does

Exempts real property owned by the Wyoming Game and Fish Commission from property taxes.
Requires a special tax on properties used for wildlife management purposes or as employee residences.

Who It Names or Affects

The Wyoming Game and Fish Commission
Tax assessors in Wyoming

Terms To Know

Ad valorem tax: A property tax based on the value of a piece of property.
Wildlife management purposes: Activities related to managing wildlife populations and habitats.

Limits and Unknowns

The bill does not specify how much money will be saved or lost by this exemption.
It is unclear if the special tax for employee residences will cover all costs associated with these properties.
This bill was marked as inactive, meaning it did not pass in its current session.

Amendments

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

SF0099S3001

3rd reading • Senator Hicks

Adopted

Plain English: The amendment changes the bill to exempt real property owned by the Wyoming Game and Fish Commission from property taxes except for property used for wildlife management or employee residences.

Adds 'or employee residences' after 'purposes' in several places, indicating that properties used as residences for employees are also subject to special taxation.
Modifies the text to specify that real property provided by the commission to employees as a place of residence will be taxed based on its taxable value similar to other properties.
Adds new language specifying that employee residences not used for wildlife management purposes will be taxed at an amount equal to what would have been levied if it were valued at fair market value.

The amendment text does not provide specific details on how the tax amounts for employee residences are calculated, leaving some aspects unclear.

Bill History

2025-03-03 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2025-02-28 House
H No report prior to CoW Cutoff
2025-02-12 House
H Introduced and Referred to H06 - Travel
2025-01-24 House
H Received for Introduction
2025-01-23 Senate
S 3rd Reading:Passed 31-0-0-0-0
2025-01-22 Senate
S 2nd Reading:Passed
2025-01-21 Senate
S COW:Passed
2025-01-20 Senate
S Placed on General File
2025-01-20 Senate
S02 - Appropriations:Recommend Do Pass 5-0-0-0-0
2025-01-16 Senate
S06 - Travel:Rerefer to S02 - Appropriations
2025-01-16 Senate
S06 - Travel:Recommend Do Pass 5-0-0-0-0
2025-01-15 Senate
S Introduced and Referred to S06 - Travel
2025-01-10 Senate
S Received for Introduction
2025-01-09 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

25LSO-0056
2025
STATE OF WYOMING
25LSO-0056
ENGROSSED
3.0

SENATE FILE NO. SF0099

Game and fish property tax exemption.

Sponsored by: Joint Travel, Recreation, Wildlife & Cultural Resources Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; exempting

real property owned by the Wyoming game and fish commission from property taxation except for property that is used for wildlife management purposes or employee residences and subject to special taxation; amending a special tax on real property owned by the Wyoming game and fish commission that is used for any other purpose; specifying applicability; 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)(xxxvi) and 39
‑
13
‑
103(b)(xii)(A)(intro) and (II) are amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xxxvi)

Real property owned by the Wyoming game and fish commission
. Nothing in this exemption affects

except for real property that is used for wildlife management purposes and assessed based upon the taxable value of agricultural land and real property that is furnished by the commission to employees as a place of residence and assessed based upon the taxable value of similar property pursuant to
the special tax levied under W.S. 39
‑
13
‑
103(b)(xii);

39
‑
13
‑
103.

Imposition.

(b)

Basis of tax.

The following shall apply:

(xii)

The following shall apply to special tax imposed on property owned by the game and fish commission:

(A)

There is imposed upon all real property owned by the Wyoming game and fish commission
and used for wildlife management purposes or employee residences
a special tax computed as provided in this paragraph which shall be in lieu of ad valorem property tax. The special tax shall be determined as follows:

(II)

For property used for
any other purpose
employee residences
, the tax shall be equal to the amount of the ad valorem tax for that property had it been levied and assessed based upon the taxable value of similar property valued at fair market value as provided by paragraph (b)(ii) of this section.

Section 2
.

Nothing in this act shall be deemed to affect any tax assessment or collection before January 1, 2026.

Section 3
.

This act is effective January 1, 2026
.

(END)

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SF0099