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26LSO-0259
2026
STATE OF WYOMING
26LSO-0259
Numbered
3.0
HOUSE BILL NO. HB0183
Renters' property tax relief.
Sponsored by: Representative(s) Yin, Posey, Provenza and Sherwood and Senator(s) Rothfuss
A BILL
for
AN ACT relating to property tax; amending who may apply for the property tax refund program; making legislative findings; making conforming changes; requiring rulemaking; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 39
‑
13
‑
109(c)(v)(A), (B)(intro), (I), (C)(intro), (E) and by creating a new subparagraph (H) is amended to read:
39
‑
13
‑
109.
Taxpayer remedies.
(c)
Refunds.
The following shall apply:
(v)
The following shall apply to the property tax refund program:
(A)
On or before the first Monday in June, upon the filing of an affidavit demonstrating an adequate showing that the
owner
person
is qualified under subparagraph (B) or (C) of this paragraph, any person may apply to the county treasurer or department of revenue for a property tax refund from property taxes paid with any applicable interest and penalties on or before the first Monday in June for the preceding calendar year upon
his
the person's
principal residence including the land upon which the residence is located.
An applicant
The person applying for the refund
shall have been a resident of this state for not less than five (5) years prior to applying for a refund under this paragraph and the applicable property shall be occupied by the
owner
person
for not less than nine (9) months of the applicable tax year.
Subject to legislative appropriation,
If the person does not own the applicable property, the affidavit shall demonstrate that the person applying for the refund is not delinquent on payment of rent or any other obligation related to the property. T
he affidavit shall include information as required by rule and regulation on a form approved by the department of revenue.
Any tax refund under this paragraph shall be subject to legislative appropriation.
The tax refund granted shall be as provided by subparagraph (C) of this paragraph;
(B)
Gross income as used in this subparagraph shall be defined by the department through rules and regulations.
Such
G
ross income shall be verified by federal income tax returns which shall accompany the application for refund, if federal income tax returns were required and filed, or whatever other means necessary as determined by the department through rules and regulations.
The tax refund for qualifying persons shall be in the form of a refund of any ad valorem tax due and timely paid
by any person
upon the person's principal residence for the preceding calendar year in the amount specified in this paragraph. The department shall issue all refunds due under this paragraph on or before September 30 of the year in which application is made for the refund.
Any person shall qualify for a refund in the amount specified under this paragraph if the person's gross income including the total household income of which the person is a member does not exceed the greater of one hundred forty
‑
five percent (145%) of the median gross household income for the
applicant's
person's
county of residence or the state, as determined annually by the economic analysis division of the department of administration and information. Additionally, unless the person's tax liability is greater than ten percent (10%) of the person's household income, no person shall qualify for a refund under this paragraph unless the person has total household assets as defined by the department of revenue through rules and regulations of not to exceed one hundred fifty thousand dollars ($150,000.00) per adult member of the household as adjusted annually by the statewide average Wyoming cost
‑
of
‑
living index published by the economic analysis division of the department of administration and information, excluding the following:
(I)
The value of the home for which the
taxpayer
person
is seeking a tax refund
, if the person owns the home
;
(C)
A maximum refund granted under this paragraph shall not exceed seventy
‑
five percent (75%) of the
applicant's prior year's
property tax
paid on the applicable property in the prior year
, but in no instance shall the maximum amount of refund exceed one
‑
half (1/2) of the median residential property tax liability for the
applicant's
person's
county of residence as determined annually by the department of revenue.
For a property that is designed to house more than one (1) family, the maximum refund for a principal residence shall be determined by excluding any land upon which the principal residence is located and then by apportioning the property tax paid on the property based on the square footage of the applicable principal residence compared to the total square footage of the property.
The maximum refund calculated under this subparagraph shall be adjusted as follows, using the highest applicable percentage determined below, based on the person's gross income as determined in subparagraph (B) of this paragraph:
(E)
The department shall promulgate rules and regulations necessary to implement this paragraph
. The rules shall provide that not more than one (1) applicant shall apply for tax relief for the same principal residence, except that for a property that is designed to house more than one (1) family there may be one (1) applicant per designated principal residence on the property
;
(H)
The legislature finds that renters of property pay property taxes through the payment of rent to the property owner. The rented property would not otherwise qualify for a property tax refund under this paragraph if it is not the principal residence of the owner. Accordingly, a person who rents property as their principal residence shall be eligible to apply for a property tax refund under this paragraph to the extent that the person otherwise meets the requirements of this paragraph.
Section 2
.
This act is effective January 1, 2027
.
(END)
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HB0183