ORIGINAL HOUSE ENGROSSED
BILL NO. HB0279
ENROLLED ACT NO. 64, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
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 manner determined by
the department of revenue; specifying requirements for the
order of application of exemptions; providing an
appropriation; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1. W.S. 39-11-105 by creating a new
subsection (c) is amended to read:
39-11-105. Exemptions.
(c) For any property where more than one (1)
exemption applies under subsection (a) of this section, the
exemptions shall be applied in a manner determined by the
department of revenue in accordance with the following:
(i) If the exemption is to a portion of the
assessed value of the property, the exemptions shall be
applied in sequence so that subsequent exemptions are
applied to the assessed value as it is modified by the
application of the preceding exemption;
(ii) Exemptions based on a percentage of
property value shall be applied in the order of the
smallest percentage to the largest percentage;
(iii) Exemptions not based on a percentage of
property value shall be applied after any exemptions that
are based on a percentage of property value.
Section 2. ORIGINAL HOUSE ENGROSSED
BILL NO. HB0279
ENROLLED ACT NO. 64, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2
(a) Subject to subsection (b) of this section, there
is appropriated ten million five hundred thousand dollars
($10,500,000.00) from the general fund to the department of
revenue for purposes of the property tax refund program
under W.S. 39-13-109(c)(v). This appropriation shall be for
the period beginning with the effective date of this act
and ending June 30, 2026. This appropriation shall not be
transferred or expended for any other purpose and any
unexpended, unobligated funds remaining from this
appropriation shall revert as provided by law on June 30,
2026.
(b) If 2025 Senate File 0001 or 2025 House Bill 0001
is enacted into law, the appropriation in subsection (a) of
this section shall be reduced by one dollar ($1.00) for
every one dollar ($1.00) appropriated to the department of
revenue for the property tax refund program under W.S.
39-13-109(c)(v) in 2025 Senate File 0001 or 2025 House Bill
0001. ORIGINAL HOUSE ENGROSSED
BILL NO. HB0279
ENROLLED ACT NO. 64, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
3Section 3. This act is effective immediately upon
completion of all acts necessary for a bill to become law
as provided by Article 4, Section 8 of the Wyoming
Constitution.
(END)
Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
I hereby certify that this act originated in the House.
Chief Clerk