# Wyoming SF 48: AN ACT relating to taxation and revenue; providing a business property tax exemption as specified; and providing for an effective date.

Wyoming SF 48, AN ACT relating to taxation and revenue; providing a business property tax exemption as specified; and providing for an effective date., is a 2025 General Session Senate bill sponsored by null Revenue; status signed, last action 2025-02-24 (Assigned Chapter Number 28); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/WY-SF48-2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wyoming SF 48
- State: Wyoming
- Session: 2025 General Session
- Title: AN ACT relating to taxation and revenue; providing a business property tax exemption as specified; and providing for an effective date.
- Status: signed
- Chamber: Senate
- Introduced: 2024-12-19
- Last action: 2025-02-24, Assigned Chapter Number 28
- Sponsor: null Revenue
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 5 (107 yes, 28 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Wyoming business owners get property tax relief: benefit, high. Beginning January 1, 2026, Wyoming exempts each owner's first $75,000 in business personal property's fair market value in each county. This replaces the former exemption for property valued at $2,400 or less. Owners with property in multiple counties get a separate exemption in each county. Person…

## Sponsors and cosponsors

- Sponsor: null Revenue

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-20 | House | H 3rd Reading:Passed 56-4-2-0-0 | pass | 56 | 4 |   |
| 2025-02-20 | House | S Concur:Passed 20-11-0-0-0 | pass | 20 | 11 |   |
| 2025-02-11 | House | H03 - Revenue:Recommend Do Pass 5-3-1-0-0 | pass | 5 | 3 |   |
| 2025-01-23 | Senate | S 3rd Reading:Passed 22-9-0-0-0 | pass | 22 | 9 |   |
| 2025-01-17 | Senate | S03 - Revenue:Recommend Do Pass 4-1-0-0-0 | pass | 4 | 1 |   |

## Actions (24)

- 2025-02-24: Assigned Chapter Number 28
- 2025-02-24: Governor Signed SEA No. 0019 (Governor)
- 2025-02-20: H Speaker Signed SEA No. 0019 (House)
- 2025-02-20: S President Signed SEA No. 0019 (Senate)
- 2025-02-20: Assigned Number SEA No. 0019
- 2025-02-20: S Concur:Passed 20-11-0-0-0 (Senate)
- 2025-02-20: S Received for Concurrence (Senate)
- 2025-02-20: H 3rd Reading:Passed 56-4-2-0-0 (House)
- 2025-02-19: H 3rd Reading:Laid Back (House)
- 2025-02-18: H 3rd Reading:Laid Back (House)
- 2025-02-14: H 2nd Reading:Passed (House)
- 2025-02-13: H COW:Passed (House)
- 2025-02-11: H Placed on General File (House)
- 2025-02-11: H03 - Revenue:Recommend Do Pass 5-3-1-0-0 (House)
- 2025-02-10: H Introduced and Referred to H03 - Revenue (House)
- 2025-01-23: H Received for Introduction (House)
- 2025-01-23: S 3rd Reading:Passed 22-9-0-0-0 (Senate)
- 2025-01-22: S 2nd Reading:Passed (Senate)
- 2025-01-21: S COW:Passed (Senate)
- 2025-01-17: S Placed on General File (Senate)
- 2025-01-17: S03 - Revenue:Recommend Do Pass 4-1-0-0-0 (Senate)
- 2025-01-14: S Introduced and Referred to S03 - Revenue (Senate)
- 2025-01-02: S Received for Introduction (Senate)
- 2024-12-19: Bill Number Assigned

## Bill text

- Enrolled: [PDF](https://wyoleg.gov/2025/Enroll/SF0048.pdf)
- Introduced: [PDF](https://wyoleg.gov/2025/Introduced/SF0048.pdf)

## Related bills

- HB 62: AN ACT relating to crimes and offenses; amending the crimes of prostitution and solicitation of prostitution to include acts of sexual contact; providing defin… (signed)
- SF 104: AN ACT relating to the probate code; amending maximum values for certain proceedings relating to the probate of estates; clarifying the effect of certain discl… (signed)
- HB 279: 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 man… (signed)
- SF 95: AN ACT relating to banks, banking and finance; providing for the conversion of special purpose depository institutions into public trust companies; amending ca… (signed)
- SF 10: AN ACT relating to children; authorizing parents and guardians to enter into binding settlements on behalf of their minor children as specified; specifying lim… (signed)
- SF 51: AN ACT relating to the Wyoming telecommunications act; extending the sunset date of the act; amending definitions; specifying the application of the act; speci… (signed)

## Sources
- [Enrolled (PDF)](https://wyoleg.gov/2025/Enroll/SF0048.pdf)
- [Introduced (PDF)](https://wyoleg.gov/2025/Introduced/SF0048.pdf)

## Related
- [HB 62: AN ACT relating to crimes and offenses; amending the crimes of prostitution and…](https://policyrisk.com/state-bill/WY-HB62-2025)
- [SF 104: AN ACT relating to the probate code; amending maximum values for certain procee…](https://policyrisk.com/state-bill/WY-SF104-2025)
- [HB 279: AN ACT relating to property taxation; specifying that if multiple property tax…](https://policyrisk.com/state-bill/WY-HB279-2025)
- [SF 95: AN ACT relating to banks, banking and finance; providing for the conversion of…](https://policyrisk.com/state-bill/WY-SF95-2025)
- [SF 10: AN ACT relating to children; authorizing parents and guardians to enter into bi…](https://policyrisk.com/state-bill/WY-SF10-2025)
- [SF 51: AN ACT relating to the Wyoming telecommunications act; extending the sunset dat…](https://policyrisk.com/state-bill/WY-SF51-2025)
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Source: PRIA, https://policyrisk.com/state-bill/WY-SF48-2025 (as of 2026-11-01).