2025
STATE OF WYOMING
25LSO-07671SF0185
SENATE FILE NO. SF0185
Governmental property-taxation and sale.
Sponsored by: Senator(s) Case, Nethercott and Pappas and
Representative(s) Wharff
A BILL
for
1 AN ACT relating to the taxation of governmental property;
2 providing a definition of "governmental purpose"; providing
3 related definitions; making conforming changes; repealing
4 conflicting provisions; requiring certain property not held
5 for a government purpose to be offered for sale unless good
6 cause is shown; and providing for an effective date.
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10W.S. 39-11-101(a) by creating new
11 paragraphs (xviii) through (xxiii) and by renumbering
12 (xviii) as (xxiv) and 39-11-105(a)(i)(intro), (ii)(intro),
13 (iv) and (v)(intro) are amended to read:
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15 2025STATE OF WYOMING25LSO-07672SF0185
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2 (a) As used in this act unless otherwise specifically
3 provided:
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21 (xxiv)
22 through 39-23-111.
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3 (a) The following property is exempt from property
4 taxation:
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6 (i) Property owned by the United States the
7 majority of which is used primarily for a governmental
8 purpose. The following property is not owned and used
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11 (ii) Property of the state of Wyoming owned and
12 used primarily for a governmental purpose. The following
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16 (iv) Property of a Wyoming school district owned
17 and used primarily for a governmental purpose; excluding
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20 (v) Property of Wyoming cities and towns owned
21 and used primarily for a governmental purpose. including:
22 2025STATE OF WYOMING25LSO-07677SF01851W.S. 39-11-105(a)(i)(A) through (E),
2 (ii)(A) through (D) and (v)(A) through (F) is repealed.
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6 (a) Not later than January 1, 2027, any public entity
7 that has held property that has not been used for a
8 governmental purpose as defined in W.S.
9 39-11-101(a)(xviii), as amended by section 1 of this act,
10 for a period of ten (10) years or more shall make the
11 property available for sale or shall make a finding showing
12 good cause for the delay in using the property for a
13 governmental purpose.
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15 (b) This section shall not apply to property that a
16 public entity is authorized or required to acquire or hold
17 by law including state lands, school lands or other lands
18 managed by the board of land commissioners pursuant to
19 title 36 of the Wyoming statutes.
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21 (c) As used in this section, "public entity" means
22 the state of Wyoming and its agencies, municipalities, 2025STATE OF WYOMING25LSO-07678SF0185
1 counties, school districts, political subdivisions and
2 special districts.
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4. This act is effective January 1, 2026.
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6 (END)