WyomingOlder Wyoming homeowners may claim a property-tax exemption
Starting July 1, 2026, qualifying older homeowners may claim an exemption on their main home's value, subject to the printed limit and annual filing rules.
What it does
Older homeowners who meet the age, tax-payment, and main-home rules may claim an exemption on their home, limited to the first $3 million of its fair market value.
After an initial sworn claim, a homeowner may keep qualifying in later years by contacting the county assessor and confirming they still meet the rules.
If voters approve another homeowner tax exemption and it becomes law, an owner claiming this exemption cannot qualify for both.
Argument forEligible older homeowners could reduce the value taxed on their main home, and time in two Wyoming homes may count when they sell one and buy another.
Argument againstA qualifying homeowner could lose the exemption in a later year if they miss the March 1 deadline to confirm they still meet the rules.
More detail
The law provides a property-tax exemption for some older homeowners. The owner or the owner's spouse must be at least 65 and must have paid Wyoming residential property tax for at least 25 years. The home must be the claimant's main residence, where the claimant lives at least eight months each year. The exemption is limited to the first $3 million of the home's fair market value. A surviving spouse may continue to qualify if the original claimant qualified. The law takes effect July 1, 2026. The printed annual claim deadline includes both “fourth Monday in May” and “March 1,” so the deadline is unclear.
After filing a sworn claim, a claimant may confirm continued eligibility in later years by contacting the county assessor. This applies to a claimant who has already filed a sworn claim for the long-term homeowner exemption. The claimant must confirm they still meet the exemption requirements. The claimant must contact the assessor on or before March 1 in each later year.
An owner who claims this exemption cannot also qualify for a voter-approved homeowner exemption if that other exemption becomes law. This applies to owners who qualify and apply for the long-term homeowner exemption. The secretary of state must certify voter approval of the other exemption, and that exemption must be enacted into law.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 8Assigned Chapter Number 83Latest
- Mar 8Governor Mark Gordon Signed HEA No. 0023Became Law
- Mar 6S President Signed HEA No. 0023
- Mar 6H Speaker Signed HEA No. 0023
- Mar 5Assigned Number HEA No. 0023
- Vote recorded HB0045JC001: S Adopted HB0045JC001: 22-1-0-0-8. Result: pass.Upper
- Vote recorded HB0045JC001: H Adopted HB0045JC001: 53-5-3-0-1. Result: pass.Lower
- Mar 3S Appointed JCC01 Members
- Vote recorded H Concur:Failed 2-55-4-0-1. Result: fail.Lower
- Mar 3H Appointed JCC01 Members
- Mar 3H Concur:Failed 2-55-4-0-1
- Mar 2H Received for Concurrence
- Vote recorded S 3rd Reading:Passed 23-0-0-0-8. Result: pass.Upper
- Mar 2S 3rd Reading:Passed 23-0-0-0-8Passed Senate
- Feb 27S 2nd Reading:PassedMinor
- Feb 26S COW:PassedMinor
- Feb 23S Placed on General File
- Vote recorded S03 - Revenue:Recommend Do Pass 4-0-1-0-0. Result: pass.Upper
- Feb 23S03 - Revenue:Recommend Do Pass 4-0-1-0-0Minor
- Feb 17S Introduced and Referred to S03 - RevenueMinor
- Feb 16S Received for IntroductionMinor
- Feb 14H 3rd Reading:Passed 56-4-1-0-1Passed House
- Vote recorded H 3rd Reading:Passed 56-4-1-0-1. Result: pass.Lower
- Feb 12H 2nd Reading:PassedMinor
- Feb 11H COW:PassedMinor
- Feb 10H Placed on General File
- Vote recorded H03 - Revenue:Recommend Amend and Do Pass 7-0-0-0-2. Result: pass.Lower
- Feb 10H03 - Revenue:Recommend Amend and Do Pass 7-0-0-0-2Minor
- Feb 9H Introduced and Referred to H03 - Revenue 60-1-0-0-1Minor
- Vote recorded H Introduced and Referred to H03 - Revenue 60-1-0-0-1. Result: pass.Lower
- Jan 22H Received for IntroductionMinor
- Jan 15Bill Number AssignedIntroduced
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