HB0109 • 2026

Property tax exemptions-application date.

AN ACT relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; 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 Bratten
Last action: 2026-02-23
Official status: inactive
Effective date: 3/1/2026

Plain English Breakdown

The bill did not pass and was not considered by the Committee of the Whole (COW).

Clarifying Homeowner Tax Exemption Application Procedures

This act clarifies how homeowners can apply for a tax exemption on their single family residential property and sets rules for when the exemption applies, including residency requirements and exceptions for active duty military members.

What This Bill Does

Amends the definition of 'single family residential structure' to require that the person claiming the homeowner tax exemption must live there for at least eight months each year starting from January 1, 2026.
Allows active duty members of the armed forces and their immediate family to qualify for the exemption if they cannot meet the eight-month residency requirement due to military service.
Requires homeowners to submit an application to the county assessor by the second Monday in May each year.

Who It Names or Affects

Homeowners who want a tax exemption on their single family residential property.
Active duty members of the armed forces and their immediate family.

Terms To Know

ad valorem taxation: A type of tax based on the value of a property or item.
single family residential structure: A house, mobile home, townhouse, or condominium that is used as a single-family dwelling.

Limits and Unknowns

The bill did not pass and was not considered by the Committee of the Whole (COW).
It does not specify what happens if someone misses the May 15th deadline to apply for the exemption.
The exact procedures for submitting an application are not detailed in this act.

Bill History

2026-02-23 House
H COW:H Did not consider for COW
2026-02-19 House
H Placed on General File
2026-02-19 House
H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0
2026-02-10 House
H Introduced and Referred to H03 - Revenue 54-7-1-0-0
2026-02-06 House
H Received for Introduction
2026-02-05 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

26LSO-0296
2026
STATE OF WYOMING
26LSO-0296
Numbered
2.0

HOUSE BILL NO. HB0109

Property tax exemptions-application date.

Sponsored by: Representative(s) Bratten, Angelos, Brady, Heiner, Lien and McCann and Senator(s) Dockstader and Ide

A BILL

for

AN ACT relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; 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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11
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105(a)(xlvi)(B) is amended to read:

39
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11
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105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xlvi)

A portion of a single family residential structure and the associated improved land as a homeowner tax exemption as provided in this paragraph. The following shall apply to this exemption:

(B)

As used in this paragraph, "single family residential structure" means a structure intended for human habitation including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit. Beginning with tax year 2026 and each tax year thereafter, "single family residential structure" shall mean a single family residential structure as defined in this subparagraph where the person claiming the exemption actually resides for not less than eight (8) months of the year. Beginning with tax year 2026 and each tax year thereafter, if the person claiming the exemption or a member of that person's immediate family is an active duty member of the armed forces and service in the armed forces is the reason that the person claiming the exemption cannot meet the eight (8) month requirement specified in this subparagraph, the person shall qualify for the exemption if the single family residential structure is the legal domicile of the applicable member of the armed forces
. The person claiming the exemption shall submit a claim to the county assessor not later than the second Monday in May each year in a manner provided by the department of revenue
;

Section 2
.

This act shall apply to claims for the property tax exemption under W.S. 39
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11
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105(a)(xlvi) for the tax year beginning January 1, 2026.

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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HB0109