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.

Taxes

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 bill did not pass, so its provisions are not in effect.

Changes to Homeowner Property Tax Exemption

This act revises the definition of a single family residential structure and removes the requirement for homeowners to live in their property for eight months of the year to qualify for a tax exemption.

What This Bill Does

Revises the definition of 'single family residential structure' for purposes of the homeowner property tax exemption, starting from 2026.
Removes the residency requirement that homeowners must live in their property for eight months out of the year to qualify for a 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 or dwelling unit, such as a house, modular home, mobile home, townhouse, or condominium.
Homeowner property tax exemption: An exemption from paying certain property taxes on a single-family 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, as it depends on their residency status and military service.

Bill History

2026-02-09 Senate
S Failed Introduction 10-21-0-0-0
2026-02-06 Senate
S Received for Introduction
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

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
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11
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105(a)(xlvi)(B) is amended to read:

39
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11
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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