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HB0068 • 2026

Veteran's exemption.

AN ACT relating to property taxation; expanding the veteran's property tax exemption for veterans who are certified as having permanent or total service connected disability; making conforming changes; specifying applicability; and providing for an effective date.

Did Not Pass

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

Sponsor
Representative Styvar
Last action
2026-02-23
Official status
inactive
Effective date
3/1/2026

Plain English Breakdown

The bill text does not specify that the exemption covers the full assessed value of a veteran's primary residence and up to ten acres of land if the veteran has any level of service-connected disability; it specifically mentions permanent and total disabilities.

Veteran's Property Tax Exemption Expansion

This act expands property tax exemptions for veterans with permanent and total service-connected disabilities in Wyoming.

What This Bill Does

  • Expands the property tax exemption to cover the full assessed value of a veteran’s primary residence and up to ten acres of land if the veteran is certified as having a permanent and total service-connected disability.
  • Allows surviving spouses who have not remarried and continue living in the home to receive the same exemption after the veteran's death.
  • Limits the exemption for veterans without this level of disability to $6,000 annually.

Who It Names or Affects

  • Veterans certified as having a permanent and total service-connected disability
  • Surviving spouses of eligible veterans who have not remarried

Terms To Know

Permanent and Total Service-Connected Disability
A condition where the veteran is considered totally disabled due to an injury or illness that occurred during military service.
Surviving Spouse
The spouse of a deceased veteran who has not remarried.

Limits and Unknowns

  • This bill did not pass and was not considered by the Committee of the Whole (COW).
  • It would have taken effect immediately upon completion of all necessary steps for it to become law, but since it did not pass, this is now uncertain.

Bill History

  1. 2026-02-23 House

    H COW:H Did not consider for COW

  2. 2026-02-18 House

    H Placed on General File

  3. 2026-02-18 House

    H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0

  4. 2026-02-10 House

    H Introduced and Referred to H03 - Revenue 58-1-2-0-1

  5. 2026-02-05 House

    H Received for Introduction

  6. 2026-01-29 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text
26LSO-0020
2026
STATE OF WYOMING
26LSO-0020
Numbered
2.0

HOUSE BILL NO. HB0068

Veteran's exemption.

Sponsored by: Representative(s) Styvar, Allemand, Angelos, Campbell, K, Connolly, Riggins and Webb and Senator(s) Barlow, Boner and Crum

A BILL

for

AN ACT relating to property taxation; expanding the veteran's property tax exemption for veterans who are certified as having permanent or total service connected disability; making conforming changes; specifying applicability; 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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105(a)(vii), (b) and by creating a new subsection (n) is amended to read:

39
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105.

Exemptions.

(a)

The following persons who are bona fide Wyoming residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39
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105(a)(xxiv):

(vii)

A disabled veteran with a compensable service connected disability certified by the veterans administration or a branch of the armed forces of the United States.
A veteran who is certified as having a permanent and total service connected disability of one hundred percent (100%) or as being totally and permanently disabled as provided by rule of the department shall be eligible for an exemption as provided in subsection (n) of this section.

(b)

Except as provided in subsection (n) of this section, t
he exemption for veterans is limited to an annual exemption of six thousand dollars ($6,000.00) of assessed value.

(n)

For a veteran who is certified as having a permanent and total service connected disability of one hundred percent (100%) or as being totally and permanently disabled as provided by rule of the department, the exemption under W.S. 39
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105(a)(xxiv) shall be the full assessed value of the primary residence owned by the veteran, including not more than ten (10) acres of associated land. Notwithstanding any other provision of this section, the surviving spouse of the disabled veteran shall remain eligible for the exemption under this subsection if the surviving spouse has not remarried and the property remains the primary residence of the surviving spouse. If a veteran or surviving spouse elects not to accept or is not eligible for the exemption under this subsection, the veteran or surviving spouse may still be eligible for the exemption specified under subsection (b) of this section as provided in this section.

Section 2
.

This act shall first apply to the tax year beginning January 1, 2027.

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)

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HB0068