Wyoming legislation · 2026 Budget Session
Wyoming SF39: Long-term homeowner tax exemption-amendments.
Status: Failed, March 5, 2026
AN ACT relating to taxation; repealing the sunset date of the property tax exemption for long-term homeowners; revising the deadline to apply for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; amending the amount of the long‑term homeowner property tax exemption; and providing for an effective date.
What the bill says
An act relating to taxation; repealing the sunset date of the property tax exemption for long-term homeowners; revising the deadline to apply for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; amending the amount of the long‐term homeowner property tax exemption; and providing for an effective date.
From the engrossed text, February 20, 2026:
AN ACT relating to taxation; repealing the sunset date of the property tax exemption for long-term homeowners; revising the deadline to apply for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; amending the amount of the long‐term homeowner property tax exemption; 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)(xlv)(A), (B) and by creating a new subparagraph (D) is amended to read: 39-11-105. Exemptions. SF0039 2026 STATE OF WYOMING 26LSO-0332 ENGROSSED (a) The following property is exempt from property taxation: (xlv) A portion of property used as a primary residence by long-term homeowners as provided in this paragraph. The following shall apply to this exemption: (A) For residential real property used as a primary residence, if the owner or their spouse is sixty-five (65) years of age or older and the owner or their spouse has paid residential property tax in Wyoming for twenty-five (25) years or more on any residential property, the amount of the exemption shall be fifty percent (50%) of the assessed value of the residential real property, provided that the exemption shall only apply to the first three million dollars ($3,000,000.00) of the fair market value of the residential real property; (B) Not …
Sponsors
- Kenneth Clouston (R, H32)
- Connolly, Marilyn (R, H40)
- Harshman, Steve (R, H37)
- Williams
- Barlow, Eric (R, S23)
- Cooper, Ed (R, S20)
- Crago, Barry (R, S22) · primary sponsor
- Crum, Gary (R, S10)
- Dockstader, Dan (R, S16)
- Gierau, Mike (D, S17)
- Landen, Bill (R, S27)
- Taft Love (R, S06)
Latest actions
- : H 3rd Reading:Failed 23-38-1-0-0
- : H 2nd Reading:Passed
- : H COW:Passed 26-25-6-5-0
- : H Placed on General File
- : H03 - Revenue:Recommend Amend and Do Pass 8-0-0-0-1
- : H Introduced and Referred to H03 - Revenue
- : H Received for Introduction
- : S 3rd Reading:Passed 21-1-0-0-9
- : S 2nd Reading:Passed
- : S COW:Passed
Votes
- H 3rd Reading:Failed 23-38-1-0-0 (March 5, 2026): 23 yea, 38 nay, failed
- H COW:Passed 26-25-6-5-0 (March 3, 2026): 26 yea, 25 nay, passed
- H03 - Revenue:Recommend Amend and Do Pass 8-0-0-0-1 (February 24, 2026): 8 yea, 0 nay, passed
- S 3rd Reading:Passed 21-1-0-0-9 (February 20, 2026): 21 yea, 1 nay, passed
- S03 - Revenue:Recommend Do Pass 4-1-0-0-0 (February 11, 2026): 4 yea, 1 nay, passed
- S Introduced and Referred to S03 - Revenue 24-2-1-0-4 (February 10, 2026): 24 yea, 2 nay, passed
Subjects: Long-term homeowner tax exemption-amendments.
Common questions
- What is SF39?
- SF39 is a bill in the Wyoming Legislature (2026 Budget Session): Long-term homeowner tax exemption-amendments.
- What does SF39 do?
- In its own words: An act relating to taxation; repealing the sunset date of the property tax exemption for long-term homeowners; revising the deadline to apply for the property tax exemption for long-term homeowners; providing a method to claim the property tax exemption in subsequent years; amending the amount of the long‐term homeowner property tax exemption; and providing for an effective date.
- What is the status of SF39?
- Failed as of March 5, 2026. Latest action: H 3rd Reading:Failed 23-38-1-0-0 (March 5, 2026).
- Who sponsored SF39?
- Crago, Barry (R, S22), with 11 co-sponsors.
- Where is the official record for SF39?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2026/SF0039
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.