WyomingSF 612025 General SessionSenateWALLET

AN ACT relating to environmental quality; clarifying the applicability of the property tax exemption for property used to eliminate, control or prevent air, water or land pollution; requiring rulemaking; and providing for effective dates.

Sponsored By: Cale Case (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

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

Property tax break for pollution controls

If you own equipment or facilities used mainly to control air, water, or land pollution, that part is not taxed. For property that also has other uses, only the share needed for pollution control is exempt. The Department of Revenue decides the exempt share for property the state assesses; your county assessor decides for property the county assesses. Parts that are the specific source of marketable byproducts do not qualify. Facilities built only to capture nonpoint‑source carbon dioxide do not qualify. Beginning January 1, 2026, these rules apply.

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Sponsors & Cosponsors

Sponsor

  • Cale Case

    Republican • Senate

Cosponsors

  • Steve Harshman

    Republican • House

  • Lloyd Larsen

    Republican • House

  • Pepper Ottman

    Republican • House

  • Cody Wylie

    Republican • House

  • Jim Anderson

    Republican • Senate

  • Dan Dockstader

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 97 • No: 6

House vote 2/24/2025

H 3rd Reading:Passed 57-3-2-0-0

Yes: 57 • No: 3

House vote 2/18/2025

H03 - Revenue:Recommend Do Pass 5-3-1-0-0

Yes: 5 • No: 3

Senate vote 2/12/2025

S 3rd Reading:Passed 30-0-1-0-0

Yes: 30 • No: 0

Senate vote 2/7/2025

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

Yes: 5 • No: 0

Actions Timeline

  1. Governor Signed SEA No. 0025

    2/27/2025Governor
  2. Assigned Chapter Number 55

    2/27/2025
  3. H 3rd Reading:Passed 57-3-2-0-0

    2/24/2025House
  4. Assigned Number SEA No. 0025

    2/24/2025
  5. S President Signed SEA No. 0025

    2/24/2025Senate
  6. H Speaker Signed SEA No. 0025

    2/24/2025House
  7. H 2nd Reading:Passed

    2/21/2025House
  8. H COW:Passed

    2/20/2025House
  9. H03 - Revenue:Recommend Do Pass 5-3-1-0-0

    2/18/2025House
  10. H Placed on General File

    2/18/2025House
  11. H Introduced and Referred to H03 - Revenue

    2/14/2025House
  12. H Received for Introduction

    2/13/2025House
  13. S 3rd Reading:Passed 30-0-1-0-0

    2/12/2025Senate
  14. S 2nd Reading:Passed

    2/11/2025Senate
  15. S COW:Passed

    2/10/2025Senate
  16. S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-0

    2/7/2025Senate
  17. S Placed on General File

    2/7/2025Senate
  18. S Introduced and Referred to S03 - Revenue

    1/21/2025Senate
  19. S Received for Introduction

    1/2/2025Senate
  20. Bill Number Assigned

    12/20/2024

Bill Text

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