Wyoming 2025 Regular Session

Wyoming Senate Bill SF0099 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		2025
2	2		STATE OF WYOMING
3		-	25LSO-0056
4		-	ENGROSSED
5		-	1SF0099
	3	+	25LSO-00561SF0099
6	4		SENATE FILE NO. SF0099
7	5		Game and fish property tax exemption.
8	6		Sponsored by: Joint Travel, Recreation, Wildlife & Cultural
9	7		Resources Interim Committee
10	8		A BILL
11	9		for
12	10		1 AN ACT relating to taxation and revenue; exempting real
13	11		2 property owned by the Wyoming game and fish commission from
14	12		3 property taxation except for property that is used for
15		-	4 wildlife management purposes ~~or employee residences~~ and
16		-	5 ~~subject to special~~ taxation; ~~amending~~ a special tax on real
17		-	6 ~~property owned by~~ the Wyoming game and fish commission that
18		-	7 ~~is used for any~~ other purpose; specifying ~~applicability;~~
19		-	8 and providing for an effective date.
	13	+	4 wildlife management purposes and subject to special
	14	+	5 taxation; repealing a special tax on real property owned by
	15	+	6 the Wyoming game and fish commission that is used for any
	16	+	7 other purpose; making a conforming amendment; specifying
	17	+	8 applicability; and providing for an effective date.
20	18		9
21	19		10
22	20		11
23	21		12W.S. 39-11-105(a)(xxxvi) and
24		-	13 39-13-103(b)(xii)(A)(intro) and (II) are amended to read:
	22	+	13 39-13-103(b)(xii)(A)(intro) and (I) are amended to read:
25	23		14
26		-	15 2025STATE OF WYOMING25LSO-0056
27		-	ENGROSSED
28		-	2SF0099
	24	+	15 2025STATE OF WYOMING25LSO-00562SF0099
29	25		1
30	26		2 (a) The following property is exempt from property
31	27		3 taxation:
32	28		4
33	29		5 (xxxvi) Real property owned by the Wyoming game
34	30		6 and fish commission. Nothing in this exemption affects
35	31		7
36	32		8
37		-	9
38		-	10
	33	+	9 the special tax
	34	+	10 levied under W.S. 39-13-103(b)(xii);
39	35		11
40	36		12
41		-	13 ~~W.S. 39-13-103(b)(xii);~~
42		-	14
	37	+	13
	38	+	14 (b) Basis of tax. The following shall apply:
43	39		15
44		-	16
45		-	17 ~~(b) Basis of tax.~~ The ~~following shall apply~~:
	40	+	16 (xii) The following shall apply to special tax
	41	+	17 imposed on property owned by the game and fish commission:
46	42		18
47		-	19 (xii) The following shall apply to special tax
48		-	20 imposed on property owned by the game and fish commission:
49		-	21
50		-	22 (A) There is imposed upon all real property
51		-	23 owned by the Wyoming game and fish commission 2025STATE OF WYOMING25LSO-0056
52		-	ENGROSSED
53		-	3SF0099
54		-	1 a
55		-	2 special tax computed as provided in this paragraph which
56		-	3 shall be in lieu of ad valorem property tax. The special
57		-	4 tax shall be determined as follows:
58		-	5
59		-	6 (II) For property used for
60		-	7, the tax shall be equal to the
61		-	8 amount of the ad valorem tax for that property had it been
62		-	9 levied and assessed based upon the taxable value of similar
63		-	10 property valued at fair market value as provided by
64		-	11 paragraph (b)(ii) of this section.
	43	+	19 (A) There is imposed upon all real property
	44	+	20 owned by the Wyoming game and fish commission
	45	+	21 a special tax computed as
	46	+	22 provided in this paragraph which shall be in lieu of ad 2025STATE OF WYOMING25LSO-00563SF0099
	47	+	1 valorem property tax. The special tax shall be determined
	48	+	2 as follows:
	49	+	3
	50	+	4 (I) For property used for wildlife
	51	+	5he tax shall be equal to the amount
	52	+	6 of the ad valorem tax for that property had it been levied
	53	+	7 and assessed based upon the taxable value of agricultural
	54	+	8 land of similar productive value under W.S. 39-13-101(a)
	55	+	9 and paragraph (b)(x) of this section;
	56	+	10
	57	+	11W.S. 39-13-103(b)(xii)(A)(II) is repealed.
65	58		12
66	59		13. Nothing in this act shall be deemed to
67	60		14 affect any tax assessment or collection before January 1,
68	61		15 2026.
69	62		16
70	63		17. This act is effective January 1, 2026.
71	64		18
72	65		19 (END)