Bill > SF0067

This bill revises the tax exemption for long-term homeowners in Wyoming by making several key changes. The bill modifies the existing property tax exemption for homeowners who are 65 years or older and have paid residential property tax in Wyoming for at least 25 years. Specifically, it reduces the requirement for a primary residence from eight months to six months of occupancy per year. The bill also removes a provision that allowed a surviving spouse to continue claiming the exemption if they would not otherwise qualify. Additionally, the bill repeals a previous sunset date for the exemption, effectively making the tax exemption permanent, and specifies that these changes will first apply to the tax year beginning January 1, 2026. To claim the exemption, homeowners must still submit a claim to the county assessor by the fourth Monday in May each year, demonstrating their age, property ownership, and long-term property tax payment history in Wyoming. False claims remain punishable under existing state law.

Budget and Finance

Revenue (J)

https://www.wyoleg.gov/Legislation/2025/SF0067