Wyoming legislation · 2026 Budget Session
Wyoming SF110: Residential property tax revisions.
Status: Failed, March 5, 2026
AN ACT relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; specifying applicability; and providing for an effective date.
What the bill says
An act relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; specifying applicability; and providing for an effective date.
From the engrossed text, February 24, 2026:
AN ACT relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; specifying applicability; and providing for an effective date. Be It Enacted by the Legislature of the State of Wyoming: Section 1. W.S. 39-11-101(a)(xvii) by creating a new subparagraph (C), by renumbering (C) as (D) and by creating SF0110 2026 STATE OF WYOMING 26LSO-0431 ENGROSSED a new paragraph (xix), 39-13-103(b)(iii) by creating a new subparagraph (C) and by renumbering (C) as (D) and 39-13-104(d)(i) are amended to read: 39-11-101. Definitions. (a) As used in this act unless otherwise specifically provided: (xvii) "Taxable value" means a percent of the fair market value of property in a particular class as follows: (C) Residential real property as follows: (I) An owner occupied primary residence, eight and three-tenths percent (8.3%); (II) All other residential real property, nine and one-half percent (9.5%). (C)(D) All other property, real and personal, including property valued and assessed under W.S. SF0110 2026 STATE OF WYOMING 26LSO-0431 ENGROSSED 39-13-102(m)(vi) and (ix), nine and one-half percent (9.5%). (xix) Owner occupied primary residence" means residential real property …
Sponsors
- Scott Heiner (R, H18)
- Lien, Jayme (R, H38)
- Tony Locke (R, H35)
- Neiman, Chip (R, H01)
- Barlow, Eric (R, S23)
- Boner, Brian (R, S02)
- Crago, Barry (R, S22)
- Crum, Gary (R, S10)
- Dockstader, Dan (R, S16)
- Gierau, Mike (D, S17)
- Hicks, Larry (R, S11) · primary sponsor
- Kolb, John (R, S12)
Latest actions
- : H 3rd Reading:Failed 30-31-1-0-0
- : H Amendment failed 25-35-2-0-0
- : H Amendment adopted 38-23-1-0-0
- : H 2nd Reading:Passed
- : H 2nd Reading:Laid Back
- : H COW:Passed
- : H Placed on General File
- : H02 - Appropriations:Recommend Do Pass 6-1-0-0-0
- : :Rerefer to H02 - Appropriations
- : H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0
Votes
- H 3rd Reading:Failed 30-31-1-0-0 (March 5, 2026): 30 yea, 31 nay, failed
- Amendment failed 25-35-2-0-0 (March 4, 2026): 25 yea, 35 nay, failed
- Amendment adopted 38-23-1-0-0 (March 4, 2026): 38 yea, 23 nay, passed
- H02 - Appropriations:Recommend Do Pass 6-1-0-0-0 (March 2, 2026): 6 yea, 1 nay, passed
- H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0 (February 26, 2026): 7 yea, 2 nay, passed
- S 3rd Reading:Passed 29-2-0-0-0 (February 24, 2026): 29 yea, 2 nay, passed
Subjects: Residential property tax revisions.
Common questions
- What is SF110?
- SF110 is a bill in the Wyoming Legislature (2026 Budget Session): Residential property tax revisions.
- What does SF110 do?
- In its own words: An act relating to taxation and revenue; providing for administration of the property tax; specifying property tax assessment rates for residential real property; limiting the applicability of specified mills to residential real property used as a primary residence by the owner of the property; repealing a related property tax exemption; making conforming amendments; providing an appropriation; specifying applicability; and providing for an effective date.
- What is the status of SF110?
- Failed as of March 5, 2026. Latest action: H 3rd Reading:Failed 30-31-1-0-0 (March 5, 2026).
- Who sponsored SF110?
- Hicks, Larry (R, S11), with 11 co-sponsors.
- Where is the official record for SF110?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2026/SF0110
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.