Wyoming legislation · 2026 Budget Session
Wyoming HB109: Property tax exemptions-application date.
Status: Failed, February 23, 2026
AN ACT relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; specifying applicability; and providing for an effective date.
What the bill says
An act relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; specifying applicability; and providing for an effective date.
From the introduced text, February 5, 2026:
AN ACT relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; specifying applicability; and providing for an effective date. Be It Enacted by the Legislature of the State of Wyoming: Section 1. W.S. 39-11-105(a)(xlvi)(B) is amended to read: 39-11-105. Exemptions. (a) The following property is exempt from property taxation: HB0109 2026 STATE OF WYOMING 26LSO-0296 (xlvi) A portion of a single family residential structure and the associated improved land as a homeowner tax exemption as provided in this paragraph. The following shall apply to this exemption: (B) As used in this paragraph, "single family residential structure" means a structure intended for human habitation including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit. Beginning with tax year 2026 and each tax year thereafter, "single family residential structure" shall mean a single family residential structure as defined in this subparagraph where the person claiming the exemption actually resides for not less than eight (8) months of the year. Beginning with tax year 2026 and each tax year thereafter, if the person claiming the exemption or a member of that person's immediate family is an active duty member of the armed forces and service in the armed forces is the reason that the person claiming the exemption cannot meet …
Sponsors
- Abby Angelos (R, H03)
- Marlene Brady (R, H60)
- Bratten, Laurie (R, H51) · primary sponsor
- Scott Heiner (R, H18)
- Lien, Jayme (R, H38)
- McCann, Darin (R, H48)
- Dockstader, Dan (R, S16)
- Robert Ide (R, S29)
Latest actions
- : H COW:H Did not consider for COW
- : H Placed on General File
- : H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0
- : H Introduced and Referred to H03 - Revenue 54-7-1-0-0
- : H Received for Introduction
- : Bill Number Assigned
Votes
- H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0 (February 19, 2026): 9 yea, 0 nay, passed
- H Introduced and Referred to H03 - Revenue 54-7-1-0-0 (February 10, 2026): 54 yea, 7 nay, passed
Subjects: Property tax exemptions-application date.
Common questions
- What is HB109?
- HB109 is a bill in the Wyoming Legislature (2026 Budget Session): Property tax exemptions-application date.
- What does HB109 do?
- In its own words: An act relating to ad valorem taxation; clarifying application procedures for the homeowner tax exemption; specifying applicability; and providing for an effective date.
- What is the status of HB109?
- Failed as of February 23, 2026. Latest action: H COW:H Did not consider for COW (February 23, 2026).
- Who sponsored HB109?
- Bratten, Laurie (R, H51), with 7 co-sponsors.
- Where is the official record for HB109?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2026/HB0109
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.