SF0039 • 2026

Long-term homeowner tax exemption-amendments.

AN ACT relating to taxation; repealing the sunset date of the property tax exemption for long-term homeowners; revising the deadline to apply for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; amending the amount of the long‑term homeowner property tax exemption; 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: Senator Crago
Last action: 2026-03-05
Official status: inactive
Effective date: 3/1/2026

Plain English Breakdown

Checked against official source text during the last sync.

Changes to Long-term Homeowner Tax Exemption

The bill proposes changes to the property tax exemption for long-term homeowners in Wyoming.

What This Bill Does

Removes the end date for when long-term homeowners can get the property tax exemption.
Changes the deadline to apply for this tax break from the fourth Monday in May to March 1 each year.
Allows people who already got the tax break to renew it by contacting their assessor's office before March 1 every year.
Increases the amount of the tax exemption to 50% of the assessed value, but only up to $3 million of a home’s fair market value.

Who It Names or Affects

Long-term homeowners who are over 65 and have lived in Wyoming for at least 25 years.
County assessors responsible for processing tax exemption claims.

Terms To Know

Sunset date: The end date when a law or program stops being valid.
Assessed value: The official value of property used to calculate taxes.

Limits and Unknowns

The bill did not pass and was voted down in the Senate on March 5, 2026.
It is unclear how many homeowners will be affected by these changes since it didn't become law.

Amendments

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

SF0039H3001

3rd reading • Representative Locke

Withdrawn

Plain English: 1 SF0039H3001 (TO ENGROSSED COPY) 1 Page 1-line 9 Delete entirely.

1 SF0039H3001 (TO ENGROSSED COPY) 1 Page 1-line 9 Delete entirely.
LOCKE

SF0039HS001

Standing Committee • House Revenue Committee

Failed

Plain English: 1 SF0039HS001 (TO ENGROSSED COPY) 1 Page 1-line 11 After "(B)" insert ", (C)(II)".

1 SF0039HS001 (TO ENGROSSED COPY) 1 Page 1-line 11 After "(B)" insert ", (C)(II)".
2 3 Page 2-line 15 Strike "assessed" and insert "fair market".
4 5 Page 2-line 20 Strike "Not" and insert "Except as provided 6 by subdivision (C)(II) of this paragraph, 7 not".
8 9 Page 3-after line 14 Insert: 10 11 (C) As used in this paragraph: 12 13 (II) "Primary residence" means residential 14 real property in Wyoming where the person claiming the exemption 15 actually resides for not less than eight (8) months of the year.

SF0039SW001

Committee of the Whole • Senator Crago

Adopted

Plain English: 1 SF0039SW001 1 Page 1-above line 1 In the catch title, delete "sunset 2 repeal" and insert "amendments".

1 SF0039SW001 1 Page 1-above line 1 In the catch title, delete "sunset 2 repeal" and insert "amendments".
3 4 Page 1-line 2 After "homeowners;" insert "revising the 5 deadline to apply for the property tax 6 exemption for long-term homeowners; 7 providing a method to claim the property 8 tax exemption in subsequent years;".
9 10 Page 1-after line 5 Insert and renumber as necessary: 11 12 "Section 1.
W.S.

SF0039SW002

Committee of the Whole • Senator Gierau

Adopted

Plain English: 1 SF0039SW002 1 Page 1-above line 1 Delete the Crago committee of the whole 2 amendment (SF0039SW001/A) to this line; 3 in the catch title, delete "sunset 4 repeal" and insert "amendments".

1 SF0039SW002 1 Page 1-above line 1 Delete the Crago committee of the whole 2 amendment (SF0039SW001/A) to this line; 3 in the catch title, delete "sunset 4 repeal" and insert "amendments".
5 6 Page 1-line 2 Before "and" insert "amending the amount 7 of the long-term homeowner property tax 8 exemption;".
9 10 Page 1-after line 5 Delete the Crago committee of the whole 11 amendment (SF0039SW001/A) to this line 12 and insert: 13 14 "Section 1.
W.S.

Bill History

2026-03-05 House
H 3rd Reading:Failed 23-38-1-0-0
2026-03-04 House
H 2nd Reading:Passed
2026-03-03 House
H COW:Passed 26-25-6-5-0
2026-02-24 House
H Placed on General File
2026-02-24 House
H03 - Revenue:Recommend Amend and Do Pass 8-0-0-0-1
2026-02-23 House
H Introduced and Referred to H03 - Revenue
2026-02-20 House
H Received for Introduction
2026-02-20 Senate
S 3rd Reading:Passed 21-1-0-0-9
2026-02-19 Senate
S 2nd Reading:Passed
2026-02-18 Senate
S COW:Passed
2026-02-11 Senate
S Placed on General File
2026-02-11 Senate
S03 - Revenue:Recommend Do Pass 4-1-0-0-0
2026-02-10 Senate
S Introduced and Referred to S03 - Revenue 24-2-1-0-4
2026-01-14 Senate
S Received for Introduction
2026-01-08 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

26LSO-0332
2026
STATE OF WYOMING
26LSO-0332
ENGROSSED
3.0

SENATE FILE NO. SF0039

Long-term homeowner tax exemption-amendments.

Sponsored by: Senator(s) Crago, Barlow, Cooper, Crum, Dockstader, Gierau, Landen, Love, Nethercott and Olsen and Representative(s) Clouston, Connolly, Harshman and Williams

A BILL

for

AN ACT relating to taxation; repealing the sunset date of the property tax exemption for long-term homeowners; revising the deadline to apply for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; amending the amount of the long‑term homeowner property tax 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)(xlv)(A), (B) and by creating a new subparagraph (D) is amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xlv)

A portion of property used as a primary residence by long
‑
term homeowners as provided in this paragraph. The following shall apply to this exemption:

(A)

For residential real property used as a primary residence, if the owner or their spouse is sixty
‑
five (65) years of age or older and the owner or their spouse has paid residential property tax in Wyoming for twenty
‑
five (25) years or more on any residential property, the amount of the exemption shall be fifty percent (50%) of the assessed value of the residential real property
, provided that the exemption shall only apply to the first three million dollars ($3,000,000.00) of the fair market value of the residential real property
;

(B)

Not more than one (1) exemption under this paragraph shall apply to the same property in any year and no owner shall claim more than one (1) exemption under this paragraph in any year including property that houses more than one (1) family. To claim an exemption under this paragraph the owner of the residential real property shall submit a claim to the county assessor not later than
the fourth Monday in May
March 1
each year on forms provided by the department of revenue demonstrating that the person is the owner of the property, that the person or the person's spouse is sixty
‑
five (65) years of age or older and has paid residential property tax in Wyoming for twenty
‑
five (25) years or more on any residential property and that the property is the person's primary residence. A surviving spouse of a person who qualified under this paragraph and who would not otherwise qualify under this paragraph shall continue to qualify for the exemption under this paragraph. False claims are punishable as provided by W.S. 6
‑
5
‑
303;

(D)

After filing a 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 March 1 and confirms that the claimant continues to meet the requirements set forth in this paragraph.

Section 2
.

2024 Wyoming Session Laws, Chapter 106, Section 2 is repealed.

Section 3
.

This act is effective July 1, 2026
.

(END)

1
SF0039