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HB0147 • 2026
Property tax exemptions-effect of people's initiative.
AN ACT relating to property taxation; repealing the homeowner tax exemption if the people's initiative to limit property tax in Wyoming through a homeowner's property exemption is enacted into law; specifying applicability; and providing for an effective date.
Elections
Taxes
Did Not Pass
The latest official action shows that this bill did not move forward in that session.
- Sponsor
- Representative Locke
- Last action
- 2026-03-03
- Official status
- inactive
- Effective date
- 3/1/2026
Plain English Breakdown
The official source does not provide specific details on the number of people who might be affected by this change.
Property Tax Exemptions and People's Initiative
The bill proposes to remove an existing homeowner tax exemption if a people's initiative for a new homeowner property tax exemption is enacted into law.
What This Bill Does
- Removes the existing homeowner tax exemption if a people's initiative passes that limits property taxes through a new homeowner property tax exemption.
- Specifies when this removal will take effect based on voter approval certification by the secretary of state.
Who It Names or Affects
- Homeowners in Wyoming who currently benefit from the existing homeowner tax exemption.
- The Department of Revenue and the Secretary of State's office, which will handle voter approval certification.
Terms To Know
- People's Initiative
- A proposal made by citizens that can become law if approved by voters.
- Homeowner Tax Exemption
- A reduction in property taxes for homeowners on their primary residence.
Limits and Unknowns
- The bill did not pass and was not considered further.
- It is unclear how many people would be affected if the initiative passes and the existing exemption is removed.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: 1
HB0147SW001
1 Page 1-line 4 After "law;" insert "placing a limitation on
2 the long-term homeowner tax exemption;".
- 1
HB0147SW001
1 Page 1-line 4 After "law;" insert "placing a limitation on
2 the long-term homeowner tax exemption;".
- 3
4 Page 1-lines 9 and 10 Delete entirely and insert:
5
6 "Section 1.
- W.S.
- 39-11-105(a)(xlv) by creating a new
7 subparagraph (D) and (xlvi) by creating a new subparagraph (D) is
8 amended to read:".
Bill History
-
2026-03-03
Senate
S COW:S Did not consider for COW
-
2026-02-27
Senate
S Placed on General File
-
2026-02-27
Senate
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
-
2026-02-23
Senate
S Introduced and Referred to S03 - Revenue
-
2026-02-23
Senate
S Received for Introduction
-
2026-02-21
House
H 3rd Reading:Passed 56-5-1-0-0
-
2026-02-20
House
H 2nd Reading:Passed
-
2026-02-19
House
H COW:Passed
-
2026-02-18
House
H Placed on General File
-
2026-02-18
House
H06 - Travel:Recommend Do Pass 7-2-0-0-0
-
2026-02-13
House
:Rerefer to H06 - Travel
-
2026-02-11
House
H Introduced and Referred to H03 - Revenue 60-1-1-0-0
-
2026-02-10
House
H Received for Introduction
-
2026-02-09
LSO
Bill Number Assigned
Current Bill Text
Read the full stored bill text
26LSO-0402
2026
STATE OF WYOMING
26LSO-0402
Numbered
2.0
HOUSE BILL NO. HB0147
Property tax exemptions-effect of people's initiative.
Sponsored by: Representative(s) Locke, Allemand, Campbell, K, Erickson and Haroldson
A BILL
for
AN ACT relating to property taxation; repealing the homeowner tax exemption if the people's initiative to limit property tax in Wyoming through a homeowner's property exemption is enacted into law; 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) by creating a new subparagraph (D) 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:
(D)
This paragraph is repealed on the date the secretary of state certifies to the department of revenue that the voters have approved an initiative implementing a homeowner's property tax exemption and the exemption is enacted into law.
Section 2.
If the secretary of state certifies that the voters have approved an initiative implementing a homeowner's property tax exemption and that exemption is effective for the tax year beginning January 1, 2027, the exemption under W.S. 39
‑
11
‑
105(a)(xlvi) shall not apply for the tax year beginning January 1, 2027.
Section 3
.
This act is effective July 1, 2026
.
(END)
1
HB0147