WyomingHB 452026 Budget SessionHouseWALLET

AN ACT relating to taxation; revising the deadline to apply and the exemption amount for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; establishing a limitation on the long-term homeowner tax exemption; amending definitions; repealing the sunset date of the property tax exemption; and providing for an effective date.

Sponsored By: null Revenue

Signed by Governor

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 1 costs, 1 mixed.

50% home tax break for seniors

Beginning July 1, 2026, long‑time homeowners can exempt 50% of their home’s value from Wyoming property tax, but only on the first $3,000,000 of fair market value. You or your spouse must be 65 or older, have paid Wyoming residential property tax for 25 years or more on any home, and this home must be your primary residence. Primary residence means you live there at least eight months a year. If you sell one Wyoming home and buy another, months lived in both homes count toward the eight‑month rule.

Pick one: state or voter exemption

Beginning July 1, 2026, if the Secretary of State certifies a voter‑approved homeowner exemption becomes law, you cannot receive both that exemption and the long‑term homeowner exemption. You must choose one. The act also repeals Section 2 of the 2024 Session Laws, Chapter 106 on July 1, 2026. Ask your county assessor how the repeal may affect past or future claims.

File by March 1, quick renewals

Beginning July 1, 2026, you must file your first claim for the long‑term homeowner exemption with the county assessor by March 1 each year, using Department of Revenue forms. You must show you own the home, that you or your spouse is 65 or older, that you have paid Wyoming residential property tax for 25+ years, and that this is your primary residence. After your first sworn claim, you can keep the exemption by contacting the assessor by March 1 (phone, mail, or other) to confirm you still qualify. Missing March 1 can stop the exemption for that year.

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Sponsors & Cosponsors

Sponsor

  • null Revenue

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 227 • No: 66

Senate vote 3/5/2026

S Adopted HB0045JC001: 22-1-0-0-8

Yes: 22 • No: 1 • Other: 8

House vote 3/4/2026

H Adopted HB0045JC001: 53-5-3-0-1

Yes: 53 • No: 5 • Other: 1

House vote 3/2/2026

H Concur:Failed 2-55-4-0-1

Yes: 2 • No: 55 • Other: 1

Senate vote 3/2/2026

S 3rd Reading:Passed 23-0-0-0-8

Yes: 23 • No: 0 • Other: 8

Senate vote 2/23/2026

S03 - Revenue:Recommend Do Pass 4-0-1-0-0

Yes: 4 • No: 0

House vote 2/13/2026

H 3rd Reading:Passed 56-4-1-0-1

Yes: 56 • No: 4 • Other: 1

House vote 2/10/2026

H03 - Revenue:Recommend Amend and Do Pass 7-0-0-0-2

Yes: 7 • No: 0 • Other: 2

House vote 2/9/2026

H Introduced and Referred to H03 - Revenue 60-1-0-0-1

Yes: 60 • No: 1 • Other: 1

Actions Timeline

  1. Governor Signed HEA No. 0023

    3/7/2026Governor
  2. Assigned Chapter Number 83

    3/7/2026
  3. S President Signed HEA No. 0023

    3/6/2026Senate
  4. Assigned Number HEA No. 0023

    3/5/2026
  5. H Speaker Signed HEA No. 0023

    3/5/2026House
  6. S Appointed JCC01 Members

    3/3/2026Senate
  7. S 3rd Reading:Passed 23-0-0-0-8

    3/2/2026Senate
  8. H Received for Concurrence

    3/2/2026House
  9. H Concur:Failed 2-55-4-0-1

    3/2/2026House
  10. H Appointed JCC01 Members

    3/2/2026House
  11. S 2nd Reading:Passed

    2/27/2026Senate
  12. S COW:Passed

    2/26/2026Senate
  13. S03 - Revenue:Recommend Do Pass 4-0-1-0-0

    2/23/2026Senate
  14. S Placed on General File

    2/23/2026Senate
  15. S Received for Introduction

    2/16/2026Senate
  16. S Introduced and Referred to S03 - Revenue

    2/16/2026Senate
  17. H 3rd Reading:Passed 56-4-1-0-1

    2/13/2026House
  18. H 2nd Reading:Passed

    2/12/2026House
  19. H COW:Passed

    2/11/2026House
  20. H03 - Revenue:Recommend Amend and Do Pass 7-0-0-0-2

    2/10/2026House
  21. H Placed on General File

    2/10/2026House
  22. H Introduced and Referred to H03 - Revenue 60-1-0-0-1

    2/9/2026House
  23. H Received for Introduction

    1/22/2026House
  24. Bill Number Assigned

    1/15/2026

Bill Text

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