Property tax exemption-first responders.

26LSO-0236
2026
STATE OF WYOMING
26LSO-0236
Numbered
2.0

HOUSE BILL NO. HB0162

Property tax exemption-first responders.

Sponsored by: Representative(s) Lien, Lucas, McCann and Webb

A BILL

for

AN ACT relating to property tax; establishing a property tax exemption for first responders; providing for administration of the exemption; 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) by creating a new paragraph (xlviii) is amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xlviii)

The property of first responders to the extent provided by this paragraph. The following shall apply to the exemption under this paragraph:

(A)

The exemption for first responders is limited to an annual exemption of six thousand dollars ($6,000.00) of assessed value;

(B)

Except as provided in subparagraph (C) of this paragraph, in order to receive the exemption provided by this paragraph, the claimant shall file a sworn claim on or before the fourth Monday in May with the county assessor of the county in which the property against which the exemption is sought is located indicating:

(I)

The claimant's right to the exemption. The claimant shall provide documentation that the claimant is a first responder by providing one (1) of the following indicating that the claimant is a first responder:

(1)

An identification card issued by the claimant's employer;

(2)

A pay stub that is not more than two (2) months old;

(3)

An official letter that is not more than one (1) month old from the claimant's employer;

(4)

An email from the claimant's employer that was issued from the employer's official email address.

(II)

That the claimant or the claimant's spouse is an owner of the property, that the property is the subject of a trust created by or for the benefit of the claimant or the claimant's spouse, or the claimant or the claimant's spouse is a purchaser on a valid and effective contract for deed for the property and evidence of the contract for deed has been recorded with the county clerk;

(III)

The total tax benefit that the claimant expects to receive under this paragraph to the best of the claimant's knowledge;

(IV)

That the exemption for real property is for the principal residence of the claimant or the claimant's spouse;

(V)

That exemption is not being claimed in more than one (1) county in this state.

(C)

After filing a sworn claim pursuant to subparagraph (B) of this paragraph, in subsequent years the claimant shall remain qualified for the tax exemption provided by this paragraph if the claimant contacts the assessor's office by telephone, mail or other communication method on or before the fourth Monday in May and confirms that the claimant continues to meet the requirements set forth in this paragraph;

(D)

A county assessor shall notify taxpayers of the exemption provided by this paragraph with the assessment schedule sent under W.S. 39
‑
13
‑
103(b)(vii). The notification shall include instructions and timelines for applying for the exemption, including information on the ability of a claimant to confirm qualification for the exemption in subsequent years by contacting the assessor's office by telephone, mail or other communication method;

(E)

As used in this paragraph:

(I)

"Employer" includes an organization where the person volunteers as a firefighter or ambulance personnel in Wyoming;

(II)

"First responder" means a person who is currently employed as a peace officer or dispatcher in Wyoming or a person who is currently employed or who currently volunteers as a firefighter or ambulance personnel in Wyoming;

(III)

"Peace officer" means:

(1)

Any duly authorized sheriff, under sheriff or deputy sheriff who has qualified pursuant to W.S. 9
‑
1
‑
701 through 9
‑
1
‑
707;

(2)

Any duly authorized member of a municipal police force, a college or university campus police force or the Wyoming highway patrol who has qualified pursuant to W.S. 9
‑
1
‑
701 through 9
‑
1
‑
707;

(3)

Agents of the division of criminal investigation appointed pursuant to W.S. 9
‑
1
‑
613 who have qualified pursuant to W.S. 9
‑
1
‑
701 through 9
‑
1
‑
707;

(4)

Any duly authorized arson investigator employed by the state fire marshal who has qualified pursuant to W.S. 9
‑
1
‑
701 through 9
‑
1
‑
707;

(5)

Any duly authorized detention officer who has qualified pursuant to W.S. 9
‑
1
‑
701 through 9
‑
1
‑
707.

Section 2
.

This act is effective January 1, 2027
.

(END)

1
HB0162