2025
STATE OF WYOMING
25LSO-07861HB0328
HOUSE BILL NO. HB0328
Residential real property-taxable value-2.
Sponsored by: Representative(s) Locke, Guggenmos and Lucas
A BILL
for
1 AN ACT relating to taxation and revenue; providing for
2 administration of the property tax; specifying property tax
3 assessment rates for residential real property; making
4 conforming changes; specifying applicability; and providing
5 for an effective date.
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9W.S. 39-11-101(a)(xvii) by creating a new
10 subparagraph (C), by renumbering (C) as (D) and by creating
11 new paragraphs (xix) and (xx) and 39-13-103(b)(iii)(intro),
12 by creating a new subparagraph (C) and by renumbering (C)
13 as (D) are amended to read:
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16 2025STATE OF WYOMING25LSO-07862HB03281 (a) As used in this act unless otherwise specifically
2 provided:
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4 (xvii) "Taxable value" means a percent of the
5 fair market value of property in a particular class as
6 follows:
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9‑tenths
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12 (D) All other property, real and
13 personal, including property valued and assessed under W.S.
14 39-13-102(m)(vi) and (ix), nine and one-half percent
15 (9.5%).
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23 2025STATE OF WYOMING25LSO-07863HB0328
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11 (b) Basis of tax. The following shall apply:
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13 (iii) Beginning January 1, 1989, axable value"
14 means a percent of the fair market value of property in a
15 particular class as follows:
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18tenths
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21 (D) All other property, real and
22 personal, nine and one-half percent (9.5%).
23 2025STATE OF WYOMING25LSO-07864HB03281. This act shall first apply to the tax year
2 beginning January 1, 2025.
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4. This act is effective immediately upon
5 completion of all acts necessary for a bill to become law
6 as provided by Article 4, Section 8 of the Wyoming
7 Constitution.
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9 (END)