2025
STATE OF WYOMING
25LSO-00561SF0099
SENATE FILE NO. SF0099
Game and fish property tax exemption.
Sponsored by: Joint Travel, Recreation, Wildlife & Cultural
Resources Interim Committee
A BILL
for
1 AN ACT relating to taxation and revenue; exempting real
2 property owned by the Wyoming game and fish commission from
3 property taxation except for property that is used for
4 wildlife management purposes and subject to special
5 taxation; repealing a special tax on real property owned by
6 the Wyoming game and fish commission that is used for any
7 other purpose; making a conforming amendment; specifying
8 applicability; and providing for an effective date.
9
10
11
12W.S. 39-11-105(a)(xxxvi) and
13 39-13-103(b)(xii)(A)(intro) and (I) are amended to read:
14
15 2025STATE OF WYOMING25LSO-00562SF0099
1
2 (a) The following property is exempt from property
3 taxation:
4
5 (xxxvi) Real property owned by the Wyoming game
6 and fish commission. Nothing in this exemption affects
7
8
9 the special tax
10 levied under W.S. 39-13-103(b)(xii);
11
12
13
14 (b) Basis of tax. The following shall apply:
15
16 (xii) The following shall apply to special tax
17 imposed on property owned by the game and fish commission:
18
19 (A) There is imposed upon all real property
20 owned by the Wyoming game and fish commission
21 a special tax computed as
22 provided in this paragraph which shall be in lieu of ad 2025STATE OF WYOMING25LSO-00563SF0099
1 valorem property tax. The special tax shall be determined
2 as follows:
3
4 (I) For property used for wildlife
5he tax shall be equal to the amount
6 of the ad valorem tax for that property had it been levied
7 and assessed based upon the taxable value of agricultural
8 land of similar productive value under W.S. 39-13-101(a)
9 and paragraph (b)(x) of this section;
10
11W.S. 39-13-103(b)(xii)(A)(II) is repealed.
12
13. Nothing in this act shall be deemed to
14 affect any tax assessment or collection before January 1,
15 2026.
16
17. This act is effective January 1, 2026.
18
19 (END)