WyomingHB 2792025 General SessionHouseWALLET

AN ACT relating to property taxation; specifying that if multiple property tax exemptions apply to the same property the exemptions shall be applied in the manner determined by the department of revenue; specifying requirements for the order of application of exemptions; providing an appropriation; and providing for an effective date.

Sponsored By: Bob Nicholas (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

More funding for homeowner tax refunds

The state provides $10,500,000 for the property tax refund program. The money is available starting when this law takes effect and runs through June 30, 2026. It can be used only for this refund program, and any unused funds return to the state on June 30, 2026. This amount is reduced dollar-for-dollar by any money that 2025 Senate File 0001 or 2025 House Bill 0001 also gives to the same program.

Rules for stacking property tax exemptions

When more than one property tax exemption applies to your property, the Department of Revenue sets the order. Percentage exemptions apply from the smallest percent to the largest. Exemptions that are not percentage-based apply after the percentage ones. Each step applies to the value left after earlier exemptions. This can raise or lower your final tax, depending on which exemptions you have.

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Sponsors & Cosponsors

Sponsor

  • Bob Nicholas

    Republican • House

Cosponsors

  • Ken Clouston

    Republican • House

  • Steve Harshman

    Republican • House

  • Lloyd Larsen

    Republican • House

  • Jim Anderson

    Republican • Senate

  • Eric Barlow

    Republican • Senate

  • Cale Case

    Republican • Senate

  • Barry Crago

    Republican • Senate

  • Dan Dockstader

    Republican • Senate

  • Bill Landen

    Republican • Senate

  • Tara Nethercott

    Republican • Senate

  • Stephan Pappas

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 164 • No: 0

Senate vote 3/3/2025

S 3rd Reading:Passed 31-0-0-0-0

Yes: 31 • No: 0

House vote 3/3/2025

H Concur:Passed 60-0-2-0-0

Yes: 60 • No: 0

Senate vote 2/26/2025

S03 - Revenue:Recommend Do Pass 5-0-0-0-0

Yes: 5 • No: 0

House vote 2/5/2025

H 3rd Reading:Passed 60-0-2-0-0

Yes: 60 • No: 0

House vote 1/30/2025

H03 - Revenue:Recommend Do Pass 8-0-1-0-0

Yes: 8 • No: 0

Actions Timeline

  1. Governor Signed HEA No. 0064

    3/17/2025Governor
  2. Assigned Chapter Number 147

    3/17/2025
  3. H Speaker Signed HEA No. 0064

    3/4/2025House
  4. S President Signed HEA No. 0064

    3/4/2025Senate
  5. S 3rd Reading:Passed 31-0-0-0-0

    3/3/2025Senate
  6. H Received for Concurrence

    3/3/2025House
  7. H Concur:Passed 60-0-2-0-0

    3/3/2025House
  8. Assigned Number HEA No. 0064

    3/3/2025
  9. S 2nd Reading:Passed

    2/28/2025Senate
  10. S COW:Passed

    2/27/2025Senate
  11. S03 - Revenue:Recommend Do Pass 5-0-0-0-0

    2/26/2025Senate
  12. S Placed on General File

    2/26/2025Senate
  13. S Introduced and Referred to S03 - Revenue

    2/18/2025Senate
  14. H 3rd Reading:Passed 60-0-2-0-0

    2/5/2025House
  15. S Received for Introduction

    2/5/2025Senate
  16. H 2nd Reading:Passed

    2/4/2025House
  17. H COW:Passed

    2/3/2025House
  18. H03 - Revenue:Recommend Do Pass 8-0-1-0-0

    1/30/2025House
  19. H Placed on General File

    1/30/2025House
  20. H Introduced and Referred to H03 - Revenue

    1/27/2025House
  21. H Received for Introduction

    1/23/2025House
  22. Bill Number Assigned

    1/22/2025

Bill Text

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