SF0110 • 2026

Residential property tax revisions.

AN ACT relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; specifying applicability; and providing for an effective date.

Budget Education Elections Taxes

Did Not Pass

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

Sponsor: Senator Hicks
Last action: 2026-03-05
Official status: inactive
Effective date: 3/1/2026

Plain English Breakdown

The bill did not pass and was not signed into law.

Residential Property Tax Revisions

The bill proposes changes to residential property tax assessment rates and exemptions in Wyoming but did not pass.

What This Bill Does

Sets a lower assessment rate of 8.3% for owner-occupied primary residences, while other residential properties will have an assessment rate of 9.5%
Limits the application of certain taxes (mills) on primary residences if owners prove they live there
Repeals an existing property tax exemption related to primary residences
Provides $500,000 for the Department of Revenue and counties to update their systems for implementing these changes

Who It Names or Affects

Homeowners who own and live in a primary residence in Wyoming
The state's Department of Revenue and local county governments responsible for property tax administration

Terms To Know

Taxable value: A percentage of the fair market value used to calculate property taxes
Owner-occupied primary residence: A home where the owner lives for at least eight months a year

Limits and Unknowns

The bill did not pass and was not signed into law, so these changes would not have taken effect.
Details about how counties will use the $500,000 appropriation are not specified.

Amendments

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

SF0110H2001

2nd reading • Representative Riggins

Corrected, Failed

Plain English: 1 SF0110H2001 (TO ENGROSSED COPY) (CORRECTED COPY) 1 Page 1-line 3 Delete "limiting".

1 SF0110H2001 (TO ENGROSSED COPY) (CORRECTED COPY) 1 Page 1-line 3 Delete "limiting".
2 3 Page 1-lines 4 and 5 Delete entirely.
4 5 Page 1-line 6 Before "repealing" delete "property;".
6 7 Page 1-line 7 Delete "providing an appropriation;".

SF0110H2002

2nd reading • Representative Harshman

Corrected, Adopted

Plain English: 1 SF0110H2002 (TO ENGROSSED COPY) (CORRECTED COPY) 1 Delete the Riggins second reading amendment (SF0110H2001/AE) 2 entirely and further amend as follows: 3 4 Page 2-line 17 After "(8.3%)" insert "for the first one 5 million dollars ($1,000,000.00) of fair market 6 value of the property and nine and one-half 7 percent (9.5%) for any fair market value over 8 one million dollars ($1,000,000.00)".

1 SF0110H2002 (TO ENGROSSED COPY) (CORRECTED COPY) 1 Delete the Riggins second reading amendment (SF0110H2001/AE) 2 entirely and further amend as follows: 3 4 Page 2-line 17 After "(8.3%)" insert "for the first one 5 million dollars ($1,000,000.00) of fair market 6 value of the property and nine and one-half 7 percent (9.5%) for any fair market value over 8 one million dollars ($1,000,000.00)".
9 10 Page 4-line 8 After "(8.3%)" insert "for the first one 11 million dollars ($1,000,000.00) of fair market 12 value of the property and nine and one-half 13 percent (9.5%) for any fair market value over 14 one million dollars ($1,000,000.00)".
15 16 Page 5-line 3 After "assessed on" insert "the first one 17 million dollars ($1,000,000.00) of the fair 18 market value of".
HARSHMAN 19

SF0110H2003

2nd reading • Representative Yin

Failed

Plain English: 1 SF0110H2003 (TO ENGROSSED COPY) 1 Page 1-line 3 Delete "limiting".

1 SF0110H2003 (TO ENGROSSED COPY) 1 Page 1-line 3 Delete "limiting".
2 3 Page 1-lines 4 through 6 Delete entirely.
4 5 Page 2-line 1 After "(xix)" delete "," and insert "and".
6 7 Page 2-line 2 After "(D)" delete "and".

SF0110H2004

2nd reading • Representative Harshman

Withdrawn

Plain English: 1 SF0110H2004 (TO ENGROSSED COPY) 1 Delete the Riggins second reading amendment (SF0110H2001/ACE) and 2 the Harshman second reading amendment (SF0110H2002/ACE) entirely 3 and further amend as follows: 4 5 Page 2-line 20 After "property," delete balance of line and 6 insert "eleven and one-half percent (11.5%).".

1 SF0110H2004 (TO ENGROSSED COPY) 1 Delete the Riggins second reading amendment (SF0110H2001/ACE) and 2 the Harshman second reading amendment (SF0110H2002/ACE) entirely 3 and further amend as follows: 4 5 Page 2-line 20 After "property," delete balance of line and 6 insert "eleven and one-half percent (11.5%).".
7 8 Page 4-line 11 After "property," delete balance of line and 9 insert "eleven and one-half percent (11.5%).".
10 HARSHMAN

SF0110H3001

3rd reading • Representative Provenza

Withdrawn

Plain English: 1 SF0110H3001 (TO ENGROSSED COPY) 1 Page 1-line 11 Delete entirely.

1 SF0110H3001 (TO ENGROSSED COPY) 1 Page 1-line 11 Delete entirely.
PROVENZA

SF0110H3002

3rd reading • Representative Locke

Adopted

Plain English: 1 SF0110H3002 (TO ENGROSSED COPY) 1 Page 2-line 1 Delete "a new paragraph" and insert "new 2 paragraphs"; after "(xix)" insert "and (xx)".

1 SF0110H3002 (TO ENGROSSED COPY) 1 Page 2-line 1 Delete "a new paragraph" and insert "new 2 paragraphs"; after "(xix)" insert "and (xx)".
3 LOCKE

SF0110H3003

3rd reading • Representative Storer

Failed

Plain English: 1 SF0110H3003 (TO ENGROSSED COPY) 1 Page 1-line 6 Delete "a"; delete "exemption" and insert 2 "exemptions".

1 SF0110H3003 (TO ENGROSSED COPY) 1 Page 1-line 6 Delete "a"; delete "exemption" and insert 2 "exemptions".
3 4 Page 5-line 10 Delete entirely and insert: 5 6 "Section 2.
W.S.
39-11-105(a)(xliii), (xliv) and (xlvi) are 7 repealed.".

SF0110H3004

3rd reading • Representative Byron

Adopted

Plain English: 1 SF0110H3004 (TO ENGROSSED COPY) 1 Delete Harshman second reading amendment (SF0110H2002/ACE) 2 entirely and further amend as follows: 3 4 Page 2-line 17 After "(8.3%)" insert "for the first three 5 million dollars ($3,000,000.00) of fair market 6 value of the property and nine and one-half 7 percent (9.5%) for any fair market value over 8 three million dollars ($3,000,000.00)".

1 SF0110H3004 (TO ENGROSSED COPY) 1 Delete Harshman second reading amendment (SF0110H2002/ACE) 2 entirely and further amend as follows: 3 4 Page 2-line 17 After "(8.3%)" insert "for the first three 5 million dollars ($3,000,000.00) of fair market 6 value of the property and nine and one-half 7 percent (9.5%) for any fair market value over 8 three million dollars ($3,000,000.00)".
9 10 Page 4-line 8 After "(8.3%)" insert "for the first three 11 million dollars ($3,000,000.00) of fair market 12 value of the property and nine and one-half 13 percent (9.5%) for any fair market value over 14 three million dollars ($3,000,000.00)".
15 16 Page 5-line 3 After "assessed on" insert "the first three 17 million dollars ($3,000,000.00) of the fair 18 market value of".
BYRON

SF0110H3005

3rd reading • Representative Storer

Withdrawn

Plain English: 1 SF0110H3005 (TO ENGROSSED COPY) 1 Page 5-lines 1 through 8 Delete entirely including the 2 Harshman second reading amendment 3 (SF0110H2002/ACE) and the Byron third reading 4 amendment (SF0110H3004/AE) to these lines and 5 further amend as follows: 6 7 "(i) Not to exceed the number of mills provided by W.S.

1 SF0110H3005 (TO ENGROSSED COPY) 1 Page 5-lines 1 through 8 Delete entirely including the 2 Harshman second reading amendment 3 (SF0110H2002/ACE) and the Byron third reading 4 amendment (SF0110H3004/AE) to these lines and 5 further amend as follows: 6 7 "(i) Not to exceed the number of mills provided by W.S.
8 21-13-102; provided that: 9 10 (A) For tax year 2028, zero (0) mills shall be 11 assessed on the first three million dollars ($3,000,000.00) of the 12 fair market value of residential real property under this 13 paragraph; 14 15 (B) For tax year 2029, zero (0) mills shall be 16 assessed on the first two million dollars ($2,000,000.00) of the 17 fair market value of residential real property under this 18 paragraph; 19 20 (C) For tax year 2030, zero (0) mills shall be 21 assessed on the first one million dollars ($1,000,000.00) of the 22 fair market value of residential real property under this 23 paragraph; 24 25 (D) Beginning tax year 2031 and each tax year 26 thereafter, the number of mills provided by W.S.
21-13-102 shall 27 be assessed on the taxable value of all property within the limits 28 of Wyoming school districts; 29 30 (E) For the purposes of subparagraphs (A) through 31 (C) of this paragraph, to receive the zero (0) mills assessment, 32 the owner of the residential real property shall submit a claim to 33 the county assessor not later than March 1 of each year on forms 34 provided by the department of revenue demonstrating that the person 35 is the owner of the property and that the property is the person's 36 primary residence.".
STORER

SF0110H3006

3rd reading • Representative Harshman

Failed

Plain English: 1 SF0110H3006 (TO ENGROSSED COPY) 1 Page 1-above line 1 Delete the catch title entirely and 2 insert "Teton County property tax exemption 3 increase.".

1 SF0110H3006 (TO ENGROSSED COPY) 1 Page 1-above line 1 Delete the catch title entirely and 2 insert "Teton County property tax exemption 3 increase.".
HARSHMAN

SF0110HW001

Committee of the Whole • Representative Yin

Failed

Plain English: 1 SF0110HW001 (TO ENGROSSED COPY) 1 Page 1-line 3 Delete "limiting".

1 SF0110HW001 (TO ENGROSSED COPY) 1 Page 1-line 3 Delete "limiting".
2 3 Page 1-lines 4 and 5 Delete entirely.
4 5 Page 1-line 6 Before "repealing" delete "property;".
6 7 Page 2-line 1 After "(xix)" delete "," and insert "and".

SF0110HW002

Committee of the Whole • Representative Yin

Failed

Plain English: 1 SF0110HW002 (TO ENGROSSED COPY) 1 Page 2-line 20 Delete "nine and one-half percent (9.5%)" and 2 insert "ten percent (10%)".

1 SF0110HW002 (TO ENGROSSED COPY) 1 Page 2-line 20 Delete "nine and one-half percent (9.5%)" and 2 insert "ten percent (10%)".
3 4 Page 4-line 11 Delete "nine and one-half percent (9.5%)" and 5 insert "ten percent (10%)".
YIN

SF0110HW003

Committee of the Whole • Representative Harshman

Failed

Plain English: 1 SF0110HW003 (TO ENGROSSED COPY) 1 Page 2-line 17 After "(8.3%)" insert "for the first one 2 million dollars ($1,000,000.00) of fair market 3 value of the property and nine and one-half 4 percent (9.5%) for any fair market value over 5 one million dollars ($1,000,000.00)".

1 SF0110HW003 (TO ENGROSSED COPY) 1 Page 2-line 17 After "(8.3%)" insert "for the first one 2 million dollars ($1,000,000.00) of fair market 3 value of the property and nine and one-half 4 percent (9.5%) for any fair market value over 5 one million dollars ($1,000,000.00)".
6 7 Page 4-line 8 After "(8.3%)" insert "for the first one 8 million dollars ($1,000,000.00) of fair market 9 value of the property and nine and one-half 10 percent (9.5%) for any fair market value over 11 one million dollars ($1,000,000.00)".
12 13 Page 5-line 3 After "assessed on" insert "the first one 14 million dollars ($1,000,000.00) of the fair 15 market value of".
HARSHMAN

SF0110HW004

Committee of the Whole • Representative Brown, L

Failed

Plain English: 1 SF0110HW004 (TO ENGROSSED COPY) 1 Page 6-line 5 Delete entirely and insert: 2 3 "Section 5.

1 SF0110HW004 (TO ENGROSSED COPY) 1 Page 6-line 5 Delete entirely and insert: 2 3 "Section 5.
4 5 (a) Except as provided by subsection (b) of this section, 6 this act is effective January 1, 2027.
7 8 (b) This act shall not be effective if the secretary of state 9 certifies to the department of revenue that the voters have 10 approved an initiative implementing a homeowner's property tax 11 exemption and the exemption is enacted into law.".
BROWN, L

SF0110HS001

Standing Committee • House Revenue Committee

Adopted

Plain English: 1 SF0110HS001 (TO ENGROSSED COPY) 1 Page 3-line 4 Before "Owner" insert """.

1 SF0110HS001 (TO ENGROSSED COPY) 1 Page 3-line 4 Before "Owner" insert """.
2 3 Page 3-line 5 After "real property" insert "in Wyoming".
4 5 Page 3-line 7 Before "applicable" insert "prior"; after 6 "year" insert ".
If a primary residence is 7 sold and another property is purchased within 8 the state of Wyoming, the months residing in 9 both owner-occupied residences shall count for 10 purposes of determining the applicability of 11 this paragraph".

SF0110S2001

2nd reading • Senator Hicks

Adopted

Plain English: 1 SF0110S2001 1 Page 1-line 7 After "amendments;" insert "providing an 2 appropriation;".

1 SF0110S2001 1 Page 1-line 7 After "amendments;" insert "providing an 2 appropriation;".
3 4 Page 3-line 14 After "home" insert ", modular home, mobile 5 home, townhouse".
6 7 Page 5-after line 7 Insert and renumber as necessary: 8 9 "Section 3.
There is appropriated five hundred thousand 10 dollars ($500,000.00) from the general fund to the department of 11 revenue for purposes of implementing this act.

SF0110S3001

3rd reading • Senator Hicks

Withdrawn

Plain English: 1 SF0110S3001 1 Page 1-line 14 Delete "a new paragraph (xix)" and insert "new 2 paragraphs (xix) and (xx)".

1 SF0110S3001 1 Page 1-line 14 Delete "a new paragraph (xix)" and insert "new 2 paragraphs (xix) and (xx)".
3 4 Page 1-line 14 Before "39-13-103(b)(iii)" insert "39-11- 5 105(a)(xlvi)(B),".
6 7 Page 3-after line 15 Insert: 8 9 "39-11-105.
Exemptions.

SF0110SW001

Committee of the Whole • Senator Hicks

Withdrawn

Plain English: 1 SF0110SW001 1 Page 1-line 7 After "amendments;" insert "providing an 2 appropriation;".

1 SF0110SW001 1 Page 1-line 7 After "amendments;" insert "providing an 2 appropriation;".
3 4 Page 3-line 14 After "home" insert ", modular home, mobile 5 home, townhouse".
6 7 Page 5-after line 7 Insert and renumber as necessary: 8 9 "Section 3.
There is appropriated five hundred thousand 10 dollars ($500,000.00) from the general fund to the department of 11 revenue for purposes of implementing this act.

SF0110SS001

Standing Committee • Senate Revenue Committee

Adopted

Plain English: 1 SF0110SS001 1 Page 3-line 6 Delete "six (6)" and insert "eight (8)".

1 SF0110SS001 1 Page 3-line 6 Delete "six (6)" and insert "eight (8)".
2 3 Page 5-line 1 Delete "the fourth".
4 5 Page 5-line 2 Delete "Monday in May" and insert "March 1 6 of".
7 8 Page 5-line 10 Delete "2027" and insert "2028".

Bill History

2026-03-05 House
H 3rd Reading:Failed 30-31-1-0-0
2026-03-04 House
H 2nd Reading:Passed
2026-03-03 House
H 2nd Reading:Laid Back
2026-03-02 House
H COW:Passed
2026-03-02 House
H Placed on General File
2026-03-02 House
H02 - Appropriations:Recommend Do Pass 6-1-0-0-0
2026-02-26 House
:Rerefer to H02 - Appropriations
2026-02-26 House
H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0
2026-02-25 House
H Introduced and Referred to H03 - Revenue
2026-02-25 House
H Received for Introduction
2026-02-24 Senate
S 3rd Reading:Passed 29-2-0-0-0
2026-02-23 Senate
S 2nd Reading:Passed
2026-02-20 Senate
S COW:Passed
2026-02-19 Senate
S Placed on General File
2026-02-19 Senate
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0
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-0431
2026
STATE OF WYOMING
26LSO-0431
ENGROSSED
3.0

SENATE FILE NO. SF0110

Residential property tax revisions.

Sponsored by: Senator(s) Hicks, Barlow, Boner, Crago, Crum, Dockstader, Gierau, Kolb, Landen and Steinmetz and Representative(s) Heiner, Lien, Locke and Neiman

A BILL

for

AN ACT relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; 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
‑
101(a)(xvii) by creating a new subparagraph (C), by renumbering (C) as (D) and by creating a new paragraph (xix), 39
‑
13
‑
103(b)(iii) by creating a new subparagraph (C) and by renumbering (C) as (D) and 39
‑
13
‑
104(d)(i) are amended to read:

39
‑
11
‑
101.

Definitions.

(a)

As used in this act unless otherwise specifically provided:

(xvii)

"Taxable value" means a percent of the fair market value of property in a particular class as follows:

(C)

Residential real property as follows:

(I)

An owner occupied primary residence, eight and three
‑
tenths percent (8.3%);

(II)

All other residential real property, nine and one
‑
half percent (9.5%).

(C)
(D)

All other property, real and personal, including property valued and assessed under W.S. 39
‑
13
‑
102(m)(vi) and (ix), nine and one
‑
half percent (9.5%).

(xix)

Owner occupied primary residence" means residential real property where the owner of the property resides for not less than eight (8) months of the applicable tax year;

(xx)

"Residential real property" means real property improved by a dwelling designed to house not more than three (3) families and includes associated residential land where the dwelling is located if the land is owned by the owner of the dwelling. The dwelling may be any type of dwelling including a single family home, modular home, mobile home, townhouse or an individual condominium unit if the dwelling is used as a residence.

39
‑
13
‑
103.

Imposition.

(b)

Basis of tax.

The following shall apply:

(iii)

Beginning January 1, 1989, "taxable value" means a percent of the fair market value of property in a particular class as follows:

(C)

Residential real property as follows:

(I)

An owner occupied primary residence, eight and three
‑
tenths percent (8.3%);

(II)

All other residential real property, nine and one
‑
half percent (9.5%).

(C)
(D)

All other property, real and personal, nine and one
‑
half percent (9.5%).

39
‑
13
‑
104.

Taxation rate.

(d)

There shall be annually levied and assessed upon the taxable value of property within the limits of Wyoming school districts the following school taxes when applicable:

(i)

Not to exceed the number of mills provided by W.S. 21
‑
13
‑
102
, provided that zero (0) mills shall be assessed on residential real property under this paragraph if the owner of the residential real property submits a claim to the county assessor not later than March 1 of each year on forms provided by the department of revenue demonstrating that the person is the owner of the property and that the property is the person's primary residence
;

Section 2.

W.S. 39
‑
11
‑
105(a)(xlvi) is repealed.

Section 3.

There is appropriated five hundred thousand dollars ($500,000.00) from the general fund to the department of revenue for purposes of implementing this act. The department of revenue may provide funds from this appropriation to counties on a pro rata basis to update assessment and tax systems to implement this act. This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2028. This appropriation shall not be transferred or expended for any other purpose and any unexpended, unobligated funds remaining from this appropriation shall revert as provided by law on June 30, 2028.

Section 4
.

This act shall first apply to the tax year beginning January 1, 2028.

Section 5
.

This act is effective January 1, 2027
.

(END)

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SF0110