First responders would receive a limited Wyoming property tax exemption

Eligible first responders would receive a yearly property tax exemption covering $6,000 of assessed value, the value used to calculate property taxes. Covered Wyoming workers would include dispatchers, sheriffs, undersheriffs, deputy sheriffs, city or campus police, highway patrol officers, state criminal investigators, state arson investigators, and detention officers. Firefighters and ambulance workers could be employees or volunteers. All would need to be currently serving in Wyoming. The claimant or their spouse would need to own the property, have a trust created by or for their benefit hold it, or buy it under a valid contract for deed recorded with the county clerk. A contract for deed is a property purchase agreement. For real estate, the exemption would cover only the claimant's or their spouse's main home. The exemption could not be claimed in more than one Wyoming county. Covered law enforcement officers would need to be authorized and meet the qualifications required by Wyoming law. If enacted, the exemption would take effect January 1, 2027.

Applicants would submit a claim sworn to be true and could renew by confirming that they still qualify. Applicants would file with the assessor in the county where the property is located. The first claim would need proof of current first responder service, confirmation of property eligibility, and the expected tax benefit to the claimant's best knowledge. Employer proof could be an ID card, a pay stub no more than two months old, a letter no more than one month old, or an email from the employer's official address. For volunteer firefighters and ambulance workers, the volunteer organization would count as the employer. County assessors would send application and renewal instructions with property assessment notices. The first claim and each yearly confirmation would be due on or before the fourth Monday in May.