Governmental property-taxation and sale.

25LSO-0767
2025
STATE OF WYOMING
25LSO-0767
Numbered
2.0

SENATE FILE NO. SF0185

Governmental property-taxation and sale.

Sponsored by: Senator(s) Case, Nethercott and Pappas and Representative(s) Wharff

A BILL

for

AN ACT relating to the taxation of governmental property; providing a definition of "governmental purpose"; providing related definitions; making conforming changes; repealing conflicting provisions; requiring certain property not held for a government purpose to be offered for sale unless good cause is shown; and providing for an effective date.

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

Section 1.

W.S. 39
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11
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101(a) by creating new paragraphs (xviii) through (xxiii) and by renumbering (xviii) as (xxiv) and 39
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11
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105(a)(i)(intro), (ii)(intro), (iv) and (v)(intro) are amended to read:

39
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11
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101.

Definitions.

(a)

As used in this act unless otherwise specifically provided:

(xviii)

"Governmental purpose" means that a majority of the property is used for health, safety and welfare, education, transportation, infrastructure or administrative purposes of a governmental entity. "Governmental purpose" shall not include property owned by a governmental entity acting in its proprietary capacity by conducting activities that are frequently carried on through private enterprises and shall not include any of the following:

(A)

Property used for recreation including cabin rentals, campgrounds, bowling alleys, movie theatres, shooting ranges and sports complexes;

(B)

Property that is leased or possessed by a non
‑
governmental entity including airplane hangars leased for private use, property leased for commercial operations, housing for employees regardless of whether a fee is charged, land leased for agricultural or other use, land under privately owned structures, medical clinics operated by a private entity and school buildings that are no longer used for governmental purposes;

(C)

Idle government property including vacant land and vacant structures, unless the entity is required to hold the property by law;

(D)

Government property that is held for sale or lease including business parks and other economic development properties.

(xix)

"Administrative use" means property used for the administration of the government including, without limitation, the state capitol, courthouses, city hall buildings and government office buildings;

(xx)

"Education" includes property used for public schools, colleges and universities including, without limitation, school buildings, administrative buildings, bus barns, arts facilities and libraries;

(xxi)

"Health, safety and welfare" includes, without limitation, property used for one (1) or more of the following purposes:

(A)

Health, including state, city or county health departments;

(B)

Military and military base facilities;

(C)

Civil or criminal justice;

(D)

Law enforcement;

(E)

Fire protection;

(F)

Hospitals;

(G)

Animal control;

(H)

Sewer or water systems;

(J)

Garbage collection or disposal;

(K)

Community event centers including civic centers and recreation centers;

(M)

Fair buildings and fairgrounds;

(N)

Correctional facilities;

(O)

Veterans care facilities.

(xxii)

"Infrastructure" includes, without limitation, property used for parks, public grounds, alleys, sidewalks, cemeteries, golf courses, auditoriums and parking lots;

(xxiii)

"Transportation" includes, without limitation, roads, streets, highways, interstates, aviation facilities, public buses, rights
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of
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way that are dedicated to the public and construction, maintenance, operation and repair facilities;

(xviii)
(xxiv)

"This act" means W.S. 39
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11
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101 through 39
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23
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111.

39
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11
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105.

Exemptions.

(a)

The following property is exempt from property taxation:

(i)

Property owned by the United States the majority of which is used primarily for a governmental purpose.
The following property is not owned and used primarily for a governmental purpose:

(ii)

Property of the state of Wyoming owned and used primarily for a governmental purpose.
The following property is not owned and used primarily for a governmental purpose:

(iv)

Property of a Wyoming school district owned and used primarily for a governmental purpose
;
excluding teacherages;

(v)

Property of Wyoming cities and towns owned and used primarily for a governmental purpose
.
including:

Section 2.

W.S. 39
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105(a)(i)(A) through (E), (ii)(A) through (D) and (v)(A) through (F) is repealed.

Section 3.

(a)

Not later than January 1, 2027, any public entity that has held property that has not been used for a governmental purpose as defined in W.S. 39
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11
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101(a)(xviii), as amended by section 1 of this act, for a period of ten (10) years or more shall make the property available for sale or shall make a finding showing good cause for the delay in using the property for a governmental purpose.

(b)

This section shall not apply to property that a public entity is authorized or required to acquire or hold by law including state lands, school lands or other lands managed by the board of land commissioners pursuant to title 36 of the Wyoming statutes.

(c)

As used in this section, "public entity" means the state of Wyoming and its agencies, municipalities, counties, school districts, political subdivisions and special districts.

Section 4
.

This act is effective January 1, 2026
.

(END)

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SF0185