2025
STATE OF WYOMING
25LSO-0056
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1SF0099
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 or employee residences and
5 subject to special taxation; amending a special tax on real
6 property owned by the Wyoming game and fish commission that
7 is used for any other purpose; specifying applicability;
8 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 (II) are amended to read:
14
15 2025STATE OF WYOMING25LSO-0056
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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
10
11
12
13 W.S. 39-13-103(b)(xii);
14
15
16
17 (b) Basis of tax. The following shall apply:
18
19 (xii) The following shall apply to special tax
20 imposed on property owned by the game and fish commission:
21
22 (A) There is imposed upon all real property
23 owned by the Wyoming game and fish commission 2025STATE OF WYOMING25LSO-0056
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1 a
2 special tax computed as provided in this paragraph which
3 shall be in lieu of ad valorem property tax. The special
4 tax shall be determined as follows:
5
6 (II) For property used for
7, the tax shall be equal to the
8 amount of the ad valorem tax for that property had it been
9 levied and assessed based upon the taxable value of similar
10 property valued at fair market value as provided by
11 paragraph (b)(ii) of this section.
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)