| 1 | | - | ORIGINAL HOUSE |
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| 2 | | - | BILL NO. HB0039 |
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| 3 | | - | ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES |
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| 4 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 5 | | - | 2025 GENERAL SESSION |
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| 6 | | - | 1 |
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| 7 | | - | AN ACT relating to property tax; clarifying the total |
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| 8 | | - | maximum household income limit for purposes of the property |
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| 9 | | - | tax refund program; and providing for an effective date. |
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| 10 | | - | Be It Enacted by the Legislature of the State of Wyoming: |
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| 11 | | - | Section 1. W.S. 39-13-109(c)(v)(B)(intro) and (vi)(C) |
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| 12 | | - | is amended to read: |
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| 13 | | - | 39-13-109. Taxpayer remedies. |
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| 14 | | - | (c) Refunds. The following shall apply: |
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| 15 | | - | (v) The following shall apply to the property |
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| 16 | | - | tax refund program: |
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| 17 | | - | (B) Gross income as used in this |
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| 18 | | - | subparagraph shall be defined by the department through |
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| 19 | | - | rules and regulations. Such gross income shall be verified |
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| 20 | | - | by federal income tax returns which shall accompany the |
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| 21 | | - | application for refund, if federal income tax returns were |
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| 22 | | - | required and filed, or whatever other means necessary as |
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| 23 | | - | determined by the department through rules and regulations. |
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| 24 | | - | The tax refund for qualifying persons shall be in the form |
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| 25 | | - | of a refund of any ad valorem tax due and timely paid upon |
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| 26 | | - | the person's principal residence for the preceding calendar |
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| 27 | | - | year in the amount specified in this paragraph. The |
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| 28 | | - | department shall issue all refunds due under this paragraph |
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| 29 | | - | on or before September 30 of the year in which application |
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| 30 | | - | is made for the refund. Any person shall qualify for a |
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| 31 | | - | refund in the amount specified under this paragraph if the |
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| 32 | | - | person's gross income including the total household income |
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| 33 | | - | of which the person is a member does not exceed the greater |
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| 34 | | - | of |
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| 35 | | - | forty-five percent (145%) of the median gross household ORIGINAL HOUSE |
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| 36 | | - | BILL NO. HB0039 |
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| 37 | | - | ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES |
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| 38 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 39 | | - | 2025 GENERAL SESSION |
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| 40 | | - | 2 |
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| 41 | | - | income for the applicant's county of residence or the |
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| 42 | | - | state, as determined annually by the economic analysis |
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| 43 | | - | division of the department of administration and |
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| 44 | | - | information. Additionally, unless the person's tax |
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| 45 | | - | liability is greater than ten percent (10%) of the person's |
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| 46 | | - | household income, no person shall qualify for a refund |
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| 47 | | - | under this paragraph unless the person has total household |
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| 48 | | - | assets as defined by the department of revenue through |
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| 49 | | - | rules and regulations of not to exceed one hundred fifty |
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| 50 | | - | thousand dollars ($150,000.00) per adult member of the |
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| 51 | | - | household as adjusted annually by the statewide average |
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| 52 | | - | Wyoming cost-of-living index published by the economic |
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| 53 | | - | analysis division of the department of administration and |
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| 54 | | - | information, excluding the following: |
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| 55 | | - | (vi) Each county shall have the option to |
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| 56 | | - | implement a county-optional property tax refund program |
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| 57 | | - | that is in addition to the program established under |
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| 58 | | - | paragraph (v) of this subsection, subject to the adoption |
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| 59 | | - | of rules as required by subparagraph (H) of this paragraph. |
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| 60 | | - | The following shall apply to a county-optional property tax |
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| 61 | | - | refund program implemented under this paragraph: |
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| 62 | | - | (C) Except as provided in subparagraph (D) |
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| 63 | | - | of this paragraph, any person in the participating county |
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| 64 | | - | shall qualify for a refund in the amount specified under |
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| 65 | | - | this paragraph if any ad valorem tax due upon the person's |
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| 66 | | - | principal residence in the county for the preceding |
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| 67 | | - | calendar year was timely paid and if the person's gross |
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| 68 | | - | income including the total household income of which the |
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| 69 | | - | person is a member does not exceed an amount as determined |
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| 70 | | - | by the county, which shall not exceed |
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| 71 | | - | sixty-five percent (165%) |
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| 72 | | - | (145%) |
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| 73 | | - | as determined annually by the economic analysis division of ORIGINAL HOUSE |
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| 74 | | - | BILL NO. HB0039 |
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| 75 | | - | ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES |
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| 76 | | - | SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING |
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| 77 | | - | 2025 GENERAL SESSION |
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| 78 | | - | 3 |
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| 79 | | - | the department of administration and information. As used |
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| 80 | | - | in this subparagraph "gross income" shall have the same |
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| 81 | | - | meaning as defined by department rules promulgated |
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| 82 | | - | underparagraph (v) of this subsection. |
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| 83 | | - | Gross income shall be verified by federal income tax |
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| 84 | | - | returns, which shall accompany the application for refund, |
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| 85 | | - | if federal income tax returns were required and filed, or |
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| 86 | | - | by whatever other means necessary as determined by the |
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| 87 | | - | county through rules; |
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| 88 | | - | Section 2. This act is effective July 1, 2025. |
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| 89 | | - | (END) |
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| 90 | | - | Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________ |
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| 91 | | - | I hereby certify that this act originated in the House. |
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| 92 | | - | Chief Clerk |
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| 1 | + | 2025 |
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| 2 | + | STATE OF WYOMING |
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| 3 | + | 25LSO-01691HB0039 |
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| 4 | + | HOUSE BILL NO. HB0039 |
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| 5 | + | Property tax refund program-revisions. |
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| 6 | + | Sponsored by: Joint Revenue Interim Committee |
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| 7 | + | A BILL |
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| 8 | + | for |
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| 9 | + | 1 AN ACT relating to property tax; clarifying the total |
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| 10 | + | 2 maximum household income limit for purposes of the property |
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| 11 | + | 3 tax refund program; and providing for an effective date. |
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| 12 | + | 4 |
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| 13 | + | 5 |
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| 14 | + | 6 |
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| 15 | + | 7W.S. 39-13-109(c)(v)(B)(intro) and (vi)(C) |
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| 16 | + | 8 is amended to read: |
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| 17 | + | 9 |
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| 18 | + | 10 |
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| 19 | + | 11 |
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| 20 | + | 12 (c) Refunds. The following shall apply: |
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| 21 | + | 13 |
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| 22 | + | 14 (v) The following shall apply to the property |
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| 23 | + | 15 tax refund program: |
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| 24 | + | 16 2025STATE OF WYOMING25LSO-01692HB00391 (B) Gross income as used in this |
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| 25 | + | 2 subparagraph shall be defined by the department through |
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| 26 | + | 3 rules and regulations. Such gross income shall be verified |
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| 27 | + | 4 by federal income tax returns which shall accompany the |
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| 28 | + | 5 application for refund, if federal income tax returns were |
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| 29 | + | 6 required and filed, or whatever other means necessary as |
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| 30 | + | 7 determined by the department through rules and regulations. |
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| 31 | + | 8 The tax refund for qualifying persons shall be in the form |
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| 32 | + | 9 of a refund of any ad valorem tax due and timely paid upon |
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| 33 | + | 10 the person's principal residence for the preceding calendar |
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| 34 | + | 11 year in the amount specified in this paragraph. The |
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| 35 | + | 12 department shall issue all refunds due under this paragraph |
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| 36 | + | 13 on or before September 30 of the year in which application |
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| 37 | + | 14 is made for the refund. Any person shall qualify for a |
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| 38 | + | 15 refund in the amount specified under this paragraph if the |
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| 39 | + | 16 person's gross income including the total household income |
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| 40 | + | 17 of which the person is a member does not exceed the greater |
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| 41 | + | 18 of |
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| 42 | + | 19 of the median gross household |
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| 43 | + | 20 income for the applicant's county of residence or the |
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| 44 | + | 21 state, as determined annually by the economic analysis |
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| 45 | + | 22 division of the department of administration and |
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| 46 | + | 23 information. Additionally, unless the person's tax 2025STATE OF WYOMING25LSO-01693HB0039 |
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| 47 | + | 1 liability is greater than ten percent (10%) of the person's |
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| 48 | + | 2 household income, no person shall qualify for a refund |
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| 49 | + | 3 under this paragraph unless the person has total household |
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| 50 | + | 4 assets as defined by the department of revenue through |
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| 51 | + | 5 rules and regulations of not to exceed one hundred fifty |
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| 52 | + | 6 thousand dollars ($150,000.00) per adult member of the |
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| 53 | + | 7 household as adjusted annually by the statewide average |
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| 54 | + | 8 Wyoming cost-of-living index published by the economic |
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| 55 | + | 9 analysis division of the department of administration and |
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| 56 | + | 10 information, excluding the following: |
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| 57 | + | 11 |
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| 58 | + | 12 (vi) Each county shall have the option to |
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| 59 | + | 13 implement a county-optional property tax refund program |
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| 60 | + | 14 that is in addition to the program established under |
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| 61 | + | 15 paragraph (v) of this subsection, subject to the adoption |
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| 62 | + | 16 of rules as required by subparagraph (H) of this paragraph. |
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| 63 | + | 17 The following shall apply to a county-optional property tax |
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| 64 | + | 18 refund program implemented under this paragraph: |
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| 65 | + | 19 |
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| 66 | + | 20 (C) Except as provided in subparagraph (D) |
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| 67 | + | 21 of this paragraph, any person in the participating county |
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| 68 | + | 22 shall qualify for a refund in the amount specified under |
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| 69 | + | 23 this paragraph if any ad valorem tax due upon the person's 2025STATE OF WYOMING25LSO-01694HB0039 |
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| 70 | + | 1 principal residence in the county for the preceding |
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| 71 | + | 2 calendar year was timely paid and if the person's gross |
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| 72 | + | 3 income including the total household income of which the |
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| 73 | + | 4 person is a member does not exceed an amount as determined |
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| 74 | + | 5 by the county, which shall not exceed |
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| 75 | + | 6 |
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| 76 | + | 7 of the median gross household income for the county, |
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| 77 | + | 8 as determined annually by the economic analysis division of |
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| 78 | + | 9 the department of administration and information. As used |
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| 79 | + | 10 in this subparagraph "gross income" shall have the same |
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| 80 | + | 11 meaning as defined by department rules promulgated |
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| 81 | + | 12 (v) of this subsection. |
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| 82 | + | 13 Gross income shall be verified by federal income tax |
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| 83 | + | 14 returns, which shall accompany the application for refund, |
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| 84 | + | 15 if federal income tax returns were required and filed, or |
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| 85 | + | 16 by whatever other means necessary as determined by the |
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| 86 | + | 17 county through rules; |
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| 87 | + | 18 |
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| 88 | + | 19. This act is effective July 1, 2025 |
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| 89 | + | 20 |
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| 90 | + | 21 (END) |
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