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SJ0003 • 2026

Residential property tax-constitutional amendment.

A JOINT RESOLUTION proposing to amend the Wyoming Constitution by eliminating the assessment of property tax on residential property.

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 official source does not provide information on whether the proposal allows for subclass creation, but it specifies that a subclass can be created for owner-occupied primary residences.

Proposal to End Property Tax for Homes in Wyoming

This proposal aims to change the Wyoming Constitution by removing property taxes on homes.

What This Bill Does

  • Proposes changing Article 15, Section 11 of the Wyoming Constitution.
  • Sets the percentage of value that should be taxed for residential real property at zero percent.
  • Eliminates property tax on all types of residential properties in Wyoming.

Who It Names or Affects

  • Homeowners who pay property taxes in Wyoming.

Terms To Know

Constitution
The highest law of a country that sets out the basic principles and rules for how it is governed.
Property tax
A tax on property owned by individuals or businesses, usually based on the value of the property.

Limits and Unknowns

  • The proposal did not pass in its current session.
  • It needs approval from a majority of Wyoming voters to become part of the Constitution.

Bill History

  1. 2026-02-09 Senate

    S Failed Introduction 7-24-0-0-0

  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-0100
2026
STATE OF WYOMING
26LSO-0100
Numbered
2.0

Senate Joint Resolution NO. SJ0003

Residential property tax-constitutional amendment.

Sponsored by: Joint Revenue Interim Committee

A JOINT RESOLUTION

for

A JOINT RESOLUTION proposing to amend the Wyoming Constitution by eliminating the assessment of property tax on residential property.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF WYOMING,
two-thirds of all the members of the two houses, voting separately, concurring therein:

Section 1.

The following proposal to amend Wyoming Constitution, Article 15, Section 11(b) and (c) is proposed for submission to the electors of the State of Wyoming at the next general election for approval or rejection to become valid as a part of the Constitution if ratified by a majority of the electors at the election:

Article 15, Section 11.

Uniformity of assessment required.

(b)

Except as provided in this subsection, t
he legislature shall prescribe the percentage of value which shall be assessed within each designated class. All taxable property shall be valued at its full value as defined by the legislature except agricultural and grazing lands which shall be valued according to the capability of the land to produce agricultural products under normal conditions. The percentage of value prescribed for industrial property shall not be more than forty percent (40%) higher nor more than four (4) percentage points more than the percentage prescribed for
residential real property or more than forty percent (40%) higher nor more than four (4) percentage points more than the percentage prescribed for
all other property other than minerals
and residential real property. The percentage of value prescribed for residential real property shall be zero percent (0%) and no property tax shall be assessed on residential real property
.

(c)

Except as provided in this subsection
T
he legislature shall not create new classes or subclasses or authorize any property to be assessed at a rate other than the rates set for authorized classes.
The legislature may create a subclass of residential real property for owner occupied primary residences.

Section 2.

That the Secretary of State shall endorse the following statement on the proposed amendment:

The adoption of this amendment would require the percentage of taxable value of residential real property to be set at zero percent (0%) of the full value of the residential real property, which would eliminate the imposition of the property tax on residential real property.

(END)

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SJ0003