Wyoming 2023 Regular Session

Wyoming House Bill HJ0002

Introduced
1/17/23  

Caption

Constitutional amendment-residential property class.

Impact

The implementation of HJ0002 could significantly alter the way residential properties are assessed and taxed in Wyoming. By establishing a distinct class for residential properties, it aims to ensure more equitable property valuations by allowing for subclassification. This amendment provides the legislature with the authority to regulate assessments more precisely, which supporters argue could lead to fairer tax obligations based on property use and value. Notably, this would prioritize a more just valuation system, especially concerning residential properties.

Summary

HJ0002, a proposed constitutional amendment, seeks to redefine how residential real property is classified and valued for taxation purposes in Wyoming. Currently, residential properties are grouped together without distinction, but with this amendment, residential real estate will be categorized as a separate property class. This change would allow the legislature to create subclasses for owner-occupied primary residences and other types of residential properties, providing a tailored approach to property tax assessments.

Contention

Despite its intentions, HJ0002 has faced criticism and contention within legislative circles. Opponents express concern that creating separate classes and subclasses for taxation could complicate the existing tax framework, leading to potential disparities in tax obligations among similar properties. This contention remains central to discussions surrounding the bill, as legislators weigh the benefits of improved valuation against the risks of increased complexity in tax assessments. The legislative committee has seen divided opinions, emphasizing the need for careful consideration before introducing such amendments.

Companion Bills

No companion bills found.

Previously Filed As

WY HJ0001

Residential property taxation amendment.

WY SJ0012

Constitutional amendment-property tax valuation.

WY HJ0001

Property tax-classes of property and residential value.

WY HJ0004

Residential property tax cap-amendment.

WY SJ0003

Property tax residential property class.

WY SCR1621

Proposing a constitutional amendment to provide authority to the legislature to limit property tax increases for residential property that is owned by and the principal place of residence of lawful permanent residents of Kansas who are 62 years of age or older or disabled or to exempt such property from ad valorem taxation.

WY SCR1603

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property classified as mobile homes.

WY HJR93

Proposing a constitutional amendment exempting residential real property from ad valorem taxation.

WY SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.

WY HB155

Revise class four residential and commercial property taxes

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