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: 0 benefits, 1 costs, 2 mixed.

Senior homeowner tax relief with limits

Beginning July 1, 2026, qualifying homeowners get a property tax exemption for half of their home's first $3 million in fair market value. You or your spouse must be at least 65 and have paid Wyoming residential property taxes for at least 25 years. Those tax payments can be for any residential property in Wyoming. You must live in your Wyoming primary home at least eight months each year. When you sell that home and buy another in Wyoming, months in both owner-occupied homes count toward that requirement. Each owner and each property can have only one exemption per year, even when the property houses multiple families. The law also removes the exemption's prior end date.

Limits on combining homeowner tax breaks

Beginning July 1, 2026, the law bars combining the long-term homeowner exemption with a homeowner exemption created by voter initiative. This restriction applies once the initiative becomes law and the Secretary of State certifies voter approval to the Department of Revenue. An owner who qualifies for and applies for the long-term homeowner exemption cannot qualify for that initiative exemption.

Earlier homeowner deadline but easier renewals

Beginning July 1, 2026, the yearly deadline is March 1, replacing the fourth Monday in May. Submit your first sworn claim to the county assessor using Department of Revenue forms. The forms must show ownership, primary residence, and the required age and Wyoming residential property tax history. In later years, contact the assessor by March 1 by phone, mail, or another method and confirm continued eligibility. False claims are punishable under Wyoming law.

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. Assigned Chapter Number 83

    3/7/2026
  2. Governor Signed HEA No. 0023

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

    3/6/2026Senate
  4. H Speaker Signed HEA No. 0023

    3/5/2026House
  5. Assigned Number HEA No. 0023

    3/5/2026
  6. S Appointed JCC01 Members

    3/3/2026Senate
  7. H Appointed JCC01 Members

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

    3/2/2026House
  9. H Received for Concurrence

    3/2/2026House
  10. S 3rd Reading:Passed 23-0-0-0-8

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

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

    2/26/2026Senate
  13. S Placed on General File

    2/23/2026Senate
  14. S03 - Revenue:Recommend Do Pass 4-0-1-0-0

    2/23/2026Senate
  15. S Introduced and Referred to S03 - Revenue

    2/16/2026Senate
  16. S Received for Introduction

    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. H Placed on General File

    2/10/2026House
  21. H03 - Revenue:Recommend Amend and Do Pass 7-0-0-0-2

    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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