Homeowners Primary Residence Property Tax Exemption Initiative
Wyoming Ballot Measure -
Election: Nov. 3, 2026 (General)
Outcome: Pending
Categories:
Housing and PropertyTaxes
Summary
The measure would create a homeowner's property tax exemption to exempt 50% of a primary residence's assessed value. Eligible homeowners must have been state residents for at least one year and have resided in their primary residence for at least six months of the preceding tax year. To apply for the exemption, property owners would need to submit a sworn claim to the county assessor by the fourth Monday in May, demonstrating ownership and primary residency. Homeowners who file an initial claim may maintain eligibility by confirming continued qualification annually with the assessor's office. The exemption would apply to houses, trailer houses, mobile homes, or other dwelling places. The exemption could also apply to property owned by a farming or ranching business, if the home is the primary residence of a partner, shareholder, or one of their relatives.
Measure Text
Be It Enacted by the People of the State of Wyoming:
Section 1. W.S. 39-11-105(a) by creating a new
paragraph (xliii) is amended to read:
39-11-105. Exemptions.
(a) The following property is exempt from property taxation:
(xliii) A portion of property used as a primary residence as a homeowners exemption. The following shall apply to the homeowner's exemption:
A) For property used as a primary residence, fifty percent (50%) of the assessed value of the primary property is exempt from property taxation as a homeowner's exemption. Not more than one (1) homeowners exemption shall apply to the same property in any year and no owner shall claim more than one (1) homeowners exemption in any year including property that is improved
by a residence that houses more than one (1) family. To claim a homeowners exemption the person shall have been a resident of this state for not less than one (1) year prior to claiming an exemption under this paragraph and shall have resided in the applicable primary residence for at least six (6) months of the immediately preceding tax year. To claim a homeowners exemption, the owner of the property shall submit a sworn claim to the county assessor not later than the fourth Monday in May on forms provided by the department of revenue demonstrating that the person is the owner of the property, and that the property is the person's primary residence. False claims are punishable as provided by W.S. 6-5-303.
(B) After filing a sworn claim pursuant to subparagraph (A) of this paragraph, in subsequent years the claimant shall remain qualified for the homeowner's exemption provided by this paragraph providing that the claimant in subsequent years contacts the assessor's office by telephone,
mail or other communication method on or before the fourth Monday in May and confirms that the claimant continues to meet the requirements set forth in this paragraph;
(C) As used in this paragraph:
(I) Primary residence means a house, trailer house, mobile home, transportable home or other
dwelling place;
(II) "Homeowner" means any of the following provided that no other person who may qualify as an owner or joint owner shall apply for a homeowner's exemption for the same property in the same year:
(1) A person who occupies and owns a primary residence either solely or jointly with other owners;
(2) A person who occupies a primary residence as a vendee in possession under a contract of sale;
(3) A person who occupies a primary residence owned by a business entity primarily formed for the purpose of farming or ranching if the person is a shareholder or partner of the business entity or is related to a shareholder or partner of the business entity.
(D) This act is applicable to tax year 2025 and thereafter.
Resources
Official Summary
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