Wyoming 2023 Regular Session

Wyoming Senate Bill SJ0003

Introduced
1/11/23  
Report Pass
1/19/23  
Engrossed
1/26/23  
Refer
2/6/23  
Report Pass
2/14/23  
Enrolled
2/28/23  

Caption

Property tax residential property class.

Impact

Should SJ0003 be adopted, it would result in a reclassification of how property taxes are assessed in Wyoming. The measure would emphasize uniformity in property valuation, while enabling the establishment of a subclass that could potentially lower tax rates or provide specialized assessments for primary residences. This could have implications for local governments and would require adjustments to existing tax frameworks to accommodate the new classification.

Summary

SJ0003 is a joint resolution aimed at amending the Wyoming Constitution to provide a distinct classification for residential real property for taxation purposes. This amendment proposes that residential real estate be assessed as a separate category, thereby allowing the legislature to create a subclass specifically for owner-occupied primary residences. This distinction is significant as it seeks to streamline property tax assessments and provide more targeted tax relief for homeowners in Wyoming.

Sentiment

The discussion around SJ0003 has been somewhat polarized. Supporters of the bill argue that it will provide fairer tax assessments for residential properties, particularly benefiting homeowners. They believe the amendment will lead to a more equitable tax structure by recognizing the unique circumstances of primary residences. Conversely, critics express concerns that creating a separate classification could lead to reduced revenue for local services funded by property taxes and complicate the tax assessment process.

Contention

Notable points of contention regarding SJ0003 include fears that separating residential property into its own classification may inadvertently undermine funding for schools and essential services that rely on property tax revenue. Opponents of the bill argue it could distort the equal taxation principle currently upheld by the state. Furthermore, there are discussions about how this amendment might affect property valuation practices moving forward, raising concerns about fairness and transparency in tax assessments.

Companion Bills

No companion bills found.

Previously Filed As

WY HJ0001

Property tax-classes of property and residential value.

WY HJ0002

Constitutional amendment-residential property class.

WY HJ0001

Residential property taxation amendment.

WY H1257

Property Tax Benefits for Residential Properties

WY HJ0004

Residential property tax cap-amendment.

WY HB0045

Property tax exemption-residential structures and land.

WY HB155

Revise class four residential and commercial property taxes

WY H1259

Property Tax Benefits for Residential Properties

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 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.

Similar Bills

NJ ACR130

Proposes amendment to Constitution to require each house of the Legislature to meet four times annually solely to vote on bills that provide property tax relief.

NJ ACR20

Proposes amendment to Constitution to require each house of the Legislature to meet four times annually solely to vote on bills that provide property tax relief.

CA ACA24

Property taxation: transfer of base year value: disaster relief.

CA SCA8

Property taxation: base year value transfers: persons with a severely disabled child.

CA ACA7

Property taxation: intercounty base year value transfers.

CA ACA12

Property taxation: base year value transfers: persons with a severely disabled child.

CA SCA19

Property taxation: base year value transfers: qualified veterans.

CA ACA5

Property taxation: veterans’ exemption.