Wyoming HB279: Property tax exemptions-order of application.

What the bill says

An act relating to property taxation; specifying that if multiple property tax exemptions apply to the same property the exemptions shall be applied in the manner determined by the department of revenue; specifying requirements for the order of application of exemptions; providing an appropriation; and providing for an effective date.

From the introduced text:

AN ACT relating to property taxation; specifying that if multiple property tax exemptions apply to the same property the exemptions shall be applied in the manner determined by the department of revenue; specifying requirements for the order of application of exemptions; providing an appropriation; and providing for an effective date. Section 1. W.S. 39‐11‐105 by creating a new subsection (c) is amended to read: 39‐11‐105. Exemptions. (c) For any property where more than one (1) exemption applies under subsection (a) of this section, the exemptions shall be applied in a manner determined by the department of revenue in accordance with the (ii) Exemptions based on a percentage of property value shall be applied in the order of the smallest percentage to the largest percentage; (iii) Exemptions not based on a percentage of property value shall be applied after any exemptions that are based on a percentage of property value. Section 2. (a) Subject to subsection (b) of this section, there is appropriated ten million five hundred thousand dollars ($10,500,000.00) from the general fund to the department of revenue for purposes of the property tax refund program under W.S. 39-13-109(c)(v). This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2026. This appropriation shall not be transferred or expended for any other …

Read the full official text

Sponsors

• Kenneth Clouston (R, H32)
• Harshman, Steve (R, H37)
• Larsen, Lloyd (R, H54)
• Nicholas, Bob (R, H07) · primary sponsor
• Anderson, Jim (R, S28)
• Barlow, Eric (R, S23)
• Case, Cale (R, S25)
• Crago, Barry (R, S22)
• Dockstader, Dan (R, S16)
• Landen, Bill (R, S27)
• Tara Nethercott (R, S04)
• Pappas, Stephan (R, S07)

Latest actions

1. March 17, 2025: Governor Signed HEA No. 0064
2. March 17, 2025: Assigned Chapter Number 147
3. March 4, 2025: H Speaker Signed HEA No. 0064
4. March 4, 2025: S President Signed HEA No. 0064
5. March 3, 2025: S 3rd Reading:Passed 31-0-0-0-0
6. March 3, 2025: H Received for Concurrence
7. March 3, 2025: H Concur:Passed 60-0-2-0-0
8. March 3, 2025: Assigned Number HEA No. 0064
9. February 28, 2025: S 2nd Reading:Passed
10. February 27, 2025: S COW:Passed

Votes

• S06 - Travel:Recommend Do Pass 4-1-0-0-0 (March 3, 2025): 4 yea, 1 nay, passed
• S 3rd Reading:Passed 28-3-0-0-0 (March 3, 2025): 28 yea, 3 nay, passed
• Amendment adopted 30-1-0-0-0 (February 26, 2025): 30 yea, 1 nay, passed
• Amendment adopted 18-13-0-0-0 (February 5, 2025): 18 yea, 13 nay, passed
• Amendment failed 11-20-0-0-0 (January 30, 2025): 11 yea, 20 nay, failed

Common questions

What is HB279?

HB279 is a bill in the Wyoming Legislature (2025 General Session): Property tax exemptions-order of application.

What does HB279 do?

In its own words: An act relating to property taxation; specifying that if multiple property tax exemptions apply to the same property the exemptions shall be applied in the manner determined by the department of revenue; specifying requirements for the order of application of exemptions; providing an appropriation; and providing for an effective date.

What is the status of HB279?

Chaptered as of March 17, 2025. Latest action: Governor Signed HEA No. 0064 (March 17, 2025).

Who sponsored HB279?

Nicholas, Bob (R, H07), with 11 co-sponsors.

Where is the official record for HB279?

On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2025/HB0279