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SF0077 • 2026

Homeowner property tax exemption revisions.

AN ACT relating to taxation; revising the definition of "single family residential structure" for purposes of the homeowner property tax exemption; repealing the eight months of the year residency requirement to receive the homeowner property tax exemption; and providing for an effective date.

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Revenue
Last action
2026-02-09
Official status
inactive
Effective date
3/1/2026

Plain English Breakdown

The candidate explanation included a claim about active duty members which was not supported by the official source material. The bill text does mention this, but it is part of the revised definition and not a separate clause.

Changes to Homeowner Property Tax Exemption

This act revises the definition of a single family residential structure for property tax exemption purposes and removes the requirement that homeowners must live in their home for eight months out of the year.

What This Bill Does

  • Revises the definition of 'single family residential structure' to include any privately owned single-family dwelling unit where the homeowner resides for at least eight months a year, starting from tax year 2026.
  • Removes the requirement that homeowners must live in their home for eight months out of the year to qualify for property tax exemption.

Who It Names or Affects

  • Homeowners who own single-family residential structures in Wyoming.

Terms To Know

Single family residential structure
A privately owned home, including houses, modular homes, mobile homes, townhouses, or condominiums that are single-family dwellings.
Property tax exemption
An exclusion from paying property taxes on a portion of the value of one's primary residence.

Limits and Unknowns

  • The bill did not pass and was not introduced in the Senate.
  • It is unclear how many homeowners will be affected by these changes since it did not become law.

Bill History

  1. 2026-02-09 Senate

    S Failed Introduction 10-21-0-0-0

  2. 2026-02-06 Senate

    S Received for Introduction

  3. 2026-02-06 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
26LSO-0098
2026
STATE OF WYOMING
26LSO-0098
Numbered
2.0

SENATE FILE NO. SF0077

Homeowner property tax exemption revisions.

Sponsored by: Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation; revising the definition of "single family residential structure" for purposes of the homeowner property tax exemption; repealing the eight months of the year residency requirement to receive the 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)(xlvi)(B) 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:

(B)

As used in this paragraph, "single family residential structure" means a structure intended for human habitation including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit
;
. Beginning with tax year 2026 and each tax year thereafter, "single family residential structure" shall mean a single family residential structure as defined in this subparagraph where the person claiming the exemption actually resides for not less than eight (8) months of the year. Beginning with tax year 2026 and each tax year thereafter, if the person claiming the exemption or a member of that person's immediate family is an active duty member of the armed forces and service in the armed forces is the reason that the person claiming the exemption cannot meet the eight (8) month requirement specified in this subparagraph, the person shall qualify for the exemption if the single family residential structure is the legal domicile of the applicable member of the armed forces;

Section 2.

This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

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SF0077