ORIGINAL SENATE ENGROSSED
FILE NO. SF0081
ENROLLED ACT NO. 15, SENATE
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
AN ACT relating to taxation and revenue; creating a
property tax exemption for property owned by the state;
clarifying the taxability of state owned lands; specifying
applicability; providing a sunset date; 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)(ii)(intro) and by
creating a new paragraph (xlvi) is amended to read:
39-11-105. Exemptions.
(a) The following property is exempt from property
taxation:
(ii) Subject to paragraph (xlvi) of this
subsection, property of the state of Wyoming owned
and used primarily for a governmental purpose
from property taxation.
"governmental purpose" includes the lease of state school
lands and state land leased for agricultural purposes. The
following property is not owned and used primarily for a
governmental purpose:
(xlvi) Lands owned by the state of Wyoming are
exempt from property taxation regardless of the use of the
lands. Nothing in this paragraph shall prevent the taxation
of any other property, including improvements to land, that
are not owned and used primarily for a governmental purpose
as provided in paragraph (ii) of this subsection. This
paragraph is repealed January 1, 2027. ORIGINAL SENATE ENGROSSED
FILE NO. SF0081
ENROLLED ACT NO. 15, SENATE
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2Section 2. The property tax exemption created in
section 1 of this act shall apply to the tax year beginning
January 1, 2025.
Section 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 Senate.
Chief Clerk