SF0098 • 2026

Eligibility for veteran property tax exemption-amendments-2.

AN ACT relating to taxation and revenue; providing an ad valorem tax exemption for bona fide Wyoming residents who are honorably discharged veterans who served in the United States armed forces or the Wyoming national guard for a specified time period; providing an ad valorem tax exemption for bona fide Wyoming residents who are active or reserve members of the Wyoming national guard or the United States armed forces; providing an ad valorem tax exemption for bona fide Wyoming residents who are surviving spouses or surviving parents of specified veterans and military members; amending the bona fide Wyoming residency requirement as specified; providing definitions; specifying applicability; 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 Cooper
Last action: 2026-03-04
Official status: inactive
Effective date: 3/1/2026

Plain English Breakdown

Official summary text does not provide specific details about the bill's content beyond its title and sponsors.

Changes to Veteran Property Tax Exemptions in Wyoming

This act proposes changes to property tax exemptions for veterans and military members who are residents of Wyoming.

What This Bill Does

Provides a property tax exemption for honorably discharged veterans who served at least 18 months in the U.S. armed forces or Wyoming National Guard.
Offers a property tax exemption for active or reserve members of the Wyoming National Guard or U.S. Armed Forces who are in good standing.
Gives a property tax exemption to surviving spouses and parents of specified veterans and military members.
Changes the residency requirement from three years to one year for those claiming the exemption.

Who It Names or Affects

Honorably discharged veterans who served at least 18 months in U.S. armed forces or Wyoming National Guard.
Active or reserve members of the Wyoming National Guard or U.S. Armed Forces.
Surviving spouses and parents of specified veterans and military members.

Terms To Know

Bona fide resident: A person who has lived in Wyoming for at least one year and intends to remain there indefinitely.
Good standing: Active or reserve members of the military who have completed a creditable year of service toward retirement benefits.

Limits and Unknowns

The bill did not pass in its session and died in committee.
It is unclear how many veterans, active duty personnel, and surviving family members would qualify under these new rules.
The bill's provisions only apply to the tax year starting January 1, 2026.

Bill History

2026-03-04 Senate
S:Died in Committee Returned Bill Pursuant to SR 5-4
2026-02-19 Senate
S No report prior to CoW Cutoff
2026-02-12 Senate
S Introduced and Referred to S03 - Revenue 28-3-0-0-0
2026-02-11 Senate
S Received for Introduction
2026-02-10 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

26LSO-0458
2026
STATE OF WYOMING
26LSO-0458
Numbered
2.0

SENATE FILE NO. SF0098

Eligibility for veteran property tax exemption-amendments-2.

Sponsored by: Senator(s) Cooper, Anderson, Crago, Crum and Nethercott

A BILL

for

AN ACT relating to taxation and revenue; providing an ad valorem tax exemption for bona fide Wyoming residents who are honorably discharged veterans who served in the United States armed forces or the Wyoming national guard for a specified time period; providing an ad valorem tax exemption for bona fide Wyoming residents who are active or reserve members of the Wyoming national guard or the United States armed forces; providing an ad valorem tax exemption for bona fide Wyoming residents who are surviving spouses or surviving parents of specified veterans and military members; amending the bona fide Wyoming residency requirement as specified; providing definitions; specifying applicability; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
13
‑
105(a)(intro) and by creating new paragraphs (viii) through (xi) and (f) is amended to read:

39
‑
13
‑
105.

Exemptions.

(a)

The following persons who are bona fide Wyoming residents for
at least three (3) years
not less than one (1) year
at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39
‑
11
‑
105(a)(xxiv):

(viii)

An honorably discharged veteran who served on active duty in the armed forces of the United States for not less than eighteen (18) consecutive months;

(ix)

An honorably discharged veteran who served in the Wyoming national guard for not less than eighteen (18) consecutive months;

(x)

An active or reserve member of the Wyoming national guard who is in good standing with the Wyoming national guard;

(xi)

An active or reserve member of the armed forces who is in good standing with the armed forces.

(f)

As used in this section
:

(i)

"Good standing" means an active or reserve member of the armed services or the Wyoming national guard who has completed a creditable year of service toward military retirement in the calendar year immediately preceding the application for the tax exemption under this section;

(ii)

"
H
onorably discharged veteran" means a member of the armed forces of the United States whose written evidence of separation from the armed forces shows an honorable discharge or the rendition of honorable military service.

Section 2
.

The exemption provided by this act shall first apply to the tax year beginning January 1, 2026.

Section 3
.

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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SF0098