ORIGINAL SENATE ENGROSSED
FILE NO. SF0048
ENROLLED ACT NO. 19, SENATE
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
AN ACT relating to taxation and revenue; providing a
business property tax exemption as specified; and providing
for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1. W.S. 39-11-105(a)(xlii) is amended to
read:
39-11-105. Exemptions.
(a) The following property is exempt from property
taxation:
(xlii) If a person owns two thousand four
hundred dollars ($2,400.00) or less ‑five
thousand dollars ($75,000.00) in fair market value of
business property in ,
the business property shall be exempt
business property . As used in this paragraph,
"business property" means taxable personal property
excluding any property that is exempt under W.S.
39-11-105(a)(xi) as personal property held for personal or
family use. ORIGINAL SENATE ENGROSSED
FILE NO. SF0048
ENROLLED ACT NO. 19, SENATE
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2Section 2. This act is effective January 1, 2026.
(END)
Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
I hereby certify that this act originated in the Senate.
Chief Clerk