Game and fish property tax exemption-amendments.

Plain English Breakdown

Checked against official source text during the last sync.

Game and Fish Property Tax Exemption

This law changes how property owned by the Wyoming Game and Fish Commission is taxed, making most of their real estate tax-free starting January 1, 2027.

What This Bill Does

• Exempts from property taxes all real property owned by the Wyoming Game and Fish Commission except for land used for wildlife management or employee housing.
• Requires that any property not exempted must pay a special tax instead of regular property taxes.
• Specifies that this new rule applies starting January 1, 2027.

Who It Names or Affects

• The Wyoming Game and Fish Commission
• Property owners in general, as it changes how one specific type of property is taxed

Terms To Know

Special tax

A different kind of tax that applies to certain properties owned by the Wyoming Game and Fish Commission.

Wildlife management purposes

Activities related to managing wildlife populations, such as habitat conservation or hunting regulation.

Limits and Unknowns

• The law does not specify how much money will be saved by the Game and Fish Commission due to this exemption.
• It is unclear what specific properties owned by the commission are used for employee housing versus wildlife management.

Official Summary Text

Bill Summary - 26LSO-0200

Bill No.:

SF0026

Effective:

1/1/2027

LSO No.:

26LSO-0200

Enrolled Act No.:

SEA No. 0035

Chapter No.:

49

Prime Sponsor:

Joint Travel, Recreation, Wildlife & Cultural Resources Interim Committee

Catch Title:

Game and fish property tax exemption-amendments.

Has Report:

No

Subject:

Exempting specified Game and Fish Commission property from property taxation.

Summary/Major Elements:

Current law provides that certain property of the Game and Fish Commission is subject to a specialized property tax that taxes the Commission's property at a separate rate.

This act provides that, beginning in 2027, real property that the Game and Fish Commission owns, except for real property used for wildlife-management purposes or employee housing, is exempt from property taxation.

Game and Fish Commission property that is used for wildlife management and employee housing would be subject to the specialized property tax in lieu of property tax at the standard rate.

Comments:

This act is effective January 1, 2027.

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.

While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

26LSO-0200

ORIGINAL Senate

File No
.
SF0026

ENROLLED ACT NO. 35,

SENATE

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2026 Budget Session

AN ACT relating to taxation and revenue; exempting specified real property owned by the Wyoming game and fish commission from property taxation; amending a special tax on real property owned by the Wyoming game and fish commission that is used for other purposes; 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)(xxxvi) and 39
‑
13
‑
103(b)(xii)(A)(intro) and (II) are amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xxxvi)

Real property owned by the Wyoming game and fish commission
,
. Nothing in this exemption affects

except for real property that is subject to
the special tax levied under W.S. 39
‑
13
‑
103(b)(xii)
and that is:

(A)

Used for wildlife management purposes, in accordance with W.S. 39
‑
13
‑
103(b)(xii)(A)(I)
;
or

(B)

Furnished by the commission to employees as a place of residence, in accordance with W.S. 39
‑
13
‑
103(b)(xii)(A)(II).

39
‑
13
‑
103.

Imposition.

(b)

Basis of tax.

The following shall apply:

(xii)

The following shall apply to special tax imposed on property owned by the game and fish commission:

(A)

There is imposed upon all real property owned by the Wyoming game and fish commission
and used for wildlife management purposes or employee residences
a special tax computed as provided in this paragraph which shall be in lieu of ad valorem property tax. The special tax shall be determined as follows:

(II)

For property used for
any other purpose
employee residences
, the tax shall be equal to the amount of the ad valorem tax for that property had it been levied and assessed based upon the taxable value of similar property valued at fair market value as provided by paragraph (b)(ii) of this section.

Section 2
.

Nothing in this act shall be deemed to affect any tax assessment or collection before January 1, 2027.

Section 3
.

This act is effective January 1, 2027
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

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