ORIGINAL HOUSE
BILL NO. HB0039
ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
AN ACT relating to property tax; clarifying the total
maximum household income limit for purposes of the property
tax refund program; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1. W.S. 39-13-109(c)(v)(B)(intro) and (vi)(C)
is amended to read:
39-13-109. Taxpayer remedies.
(c) Refunds. The following shall apply:
(v) The following shall apply to the property
tax refund program:
(B) Gross income as used in this
subparagraph shall be defined by the department through
rules and regulations. Such gross income shall be verified
by federal income tax returns which shall accompany the
application for refund, if federal income tax returns were
required and filed, or whatever other means necessary as
determined by the department through rules and regulations.
The tax refund for qualifying persons shall be in the form
of a refund of any ad valorem tax due and timely paid upon
the person's principal residence for the preceding calendar
year in the amount specified in this paragraph. The
department shall issue all refunds due under this paragraph
on or before September 30 of the year in which application
is made for the refund. Any person shall qualify for a
refund in the amount specified under this paragraph if the
person's gross income including the total household income
of which the person is a member does not exceed the greater
of
forty-five percent (145%) of the median gross household ORIGINAL HOUSE
BILL NO. HB0039
ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2
income for the applicant's county of residence or the
state, as determined annually by the economic analysis
division of the department of administration and
information. Additionally, unless the person's tax
liability is greater than ten percent (10%) of the person's
household income, no person shall qualify for a refund
under this paragraph unless the person has total household
assets as defined by the department of revenue through
rules and regulations of not to exceed one hundred fifty
thousand dollars ($150,000.00) per adult member of the
household as adjusted annually by the statewide average
Wyoming cost-of-living index published by the economic
analysis division of the department of administration and
information, excluding the following:
(vi) Each county shall have the option to
implement a county-optional property tax refund program
that is in addition to the program established under
paragraph (v) of this subsection, subject to the adoption
of rules as required by subparagraph (H) of this paragraph.
The following shall apply to a county-optional property tax
refund program implemented under this paragraph:
(C) Except as provided in subparagraph (D)
of this paragraph, any person in the participating county
shall qualify for a refund in the amount specified under
this paragraph if any ad valorem tax due upon the person's
principal residence in the county for the preceding
calendar year was timely paid and if the person's gross
income including the total household income of which the
person is a member does not exceed an amount as determined
by the county, which shall not exceed
sixty-five percent (165%)
(145%)
as determined annually by the economic analysis division of ORIGINAL HOUSE
BILL NO. HB0039
ENROLLED ACT NO. 29, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
3
the department of administration and information. As used
in this subparagraph "gross income" shall have the same
meaning as defined by department rules promulgated
underparagraph (v) of this subsection.
Gross income shall be verified by federal income tax
returns, which shall accompany the application for refund,
if federal income tax returns were required and filed, or
by whatever other means necessary as determined by the
county through rules;
Section 2. This act is effective July 1, 2025.
(END)
Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
I hereby certify that this act originated in the House.
Chief Clerk