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Bill > SF0063


WY SF0063

WY SF0063
Property tax exemption-residential structures-2.


summary

Introduced
02/15/2024
In Committee
02/21/2024
Crossed Over
Passed
Dead
02/23/2024

Introduced Session

Potential new amendment
2024 Budget Session

Bill Summary

AN ACT relating to taxation; establishing a property tax exemption for single family residential structures based on the prior year assessed value; requiring information related to the tax exemption to be included on the tax assessment schedule; providing rulemaking authority; specifying applicability; and providing for an effective date.

AI Summary

This bill establishes a property tax exemption for single-family residential structures in Wyoming. The exemption applies to the assessed value that exceeds the prior year's assessed value plus 5%, except for cases where the increase is due to structural changes or the owner acquired the property in the previous calendar year. The Department of Revenue is required to adopt rules to administer the exemption, and the tax assessment schedule must include an estimate of the taxes that will be avoided if the property is eligible for the exemption. The exemption will first apply to the tax year beginning January 1, 2024.

Committee Categories

Budget and Finance, Justice

Sponsors (26)

Last Action

COW:S Did not consider for COW (on 02/23/2024)

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