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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.

Taxes
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.

What This Bill Does

  • Defines 'single family residential structure' to require residents to live there at least eight months per year, starting in 2026.
  • Allows active duty military members or their families to qualify if they cannot meet the residency requirement due to service obligations.
  • Requires homeowners to submit an application for the exemption by May 15th each year.
  • Makes these changes apply to tax years beginning January 1, 2026.

Who It Names or Affects

  • Homeowners who want a property tax exemption on their single family residential structure.
  • Active duty military members and their families living in Wyoming.

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 private residence.

Limits and Unknowns

  • The bill did not pass and was not considered by the Committee of the Whole (COW).
  • It only affects tax years starting January 1, 2026, if it were to become law.
  • Details on how applications are submitted are left to the Department of Revenue.

Amendments

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

HB0109HS001

Standing Committee • House Revenue Committee

Filed

Plain English: 1 HB0109HS001 1 Page 1-above line 1 In the catch title, delete "application 2 date" and insert "amendments".

  • 1 HB0109HS001 1 Page 1-above line 1 In the catch title, delete "application 2 date" and insert "amendments".
  • 3 4 Page 2-line 15 After "year." insert "If a primary residence 5 is sold and another property is purchased 6 within the state of Wyoming, the months 7 residing in both owner-occupied residences 8 shall apply to the requirements of this 9 exemption.".
  • 10 11 Page 3-line 1 Before "The" insert "For tax year 2026,".
  • 12 13 Page 3-line 3 Delete "each year".

Bill History

  1. 2026-02-23 House

    H COW:H Did not consider for COW

  2. 2026-02-19 House

    H Placed on General File

  3. 2026-02-19 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 54-7-1-0-0

  5. 2026-02-06 House

    H Received for Introduction

  6. 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
‑
11
‑
105(a)(xlvi)(B) is amended to read:

39
‑
11
‑
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
‑
11
‑
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