summary
Introduced
02/10/2026
02/10/2026
In Committee
02/19/2026
02/19/2026
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
2026 Budget Session
Bill Summary
AN ACT relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; specifying applicability; and providing for an effective date.
AI Summary
This bill clarifies the application process for the homeowner tax exemption, which allows a portion of a single-family residential structure and its associated land to be exempt from property taxes. Specifically, starting with the 2026 tax year, individuals claiming this exemption must reside in the home for at least eight months of the year, though an exception is made for active-duty military members whose service prevents them from meeting this requirement, provided the home is their legal domicile. The bill mandates that claims for this exemption must be submitted to the county assessor by the second Monday in May each year, following procedures set by the department of revenue, and this change applies to tax claims for the year beginning January 1, 2026.
Committee Categories
Budget and Finance
Sponsors (8)
Laurie Bratten (R)*,
Abby Angelos (R),
Marlene Brady (R),
Dan Dockstader (R),
Scott Heiner (R),
Bob Ide (R),
Jayme Lien (R),
Darin McCann (R),
Last Action
Placed on General File (on 02/19/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.wyoleg.gov/Legislation/2026/HB0109 |
| House Revenue Committee | https://wyoleg.gov/2026/Amends/HB0109HS001.pdf |
| BillText | https://www.wyoleg.gov/2026/Introduced/HB0109.pdf |
| Fiscal Note | https://www.wyoleg.gov/2026/Fiscal/HB0109.pdf |
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