2023 23LSO-0560
STATE OF WYOMING
HOUSE BILL NO. HB0215
Property tax exemptions-elderly and veterans.
Sponsored by: Representative(s) Allemand, Andrew, Bear and Ward
A BILL
for
1 AN ACT relating to property tax; providing a tax exemption
2 for the primary residence of elderly persons and veterans;
3 providing qualifications; providing a definition; and
4 providing for an effective date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section 1. W.S. 39-11-105(a) by creating a new
9 paragraph (xliii) is amended to read:
10
11 39-11-105. Exemptions.
12
13 (a) The following property is exempt from property
14 taxation:
15
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1 (xliii) The primary residence of a resident who
2 is sixty-five (65) years of age or older, or who is an
3 honorably discharged veteran, if the resident has lived in
4 that residence for fifteen (15) years or more. In order to
5 receive the exemption provided by this paragraph, the
6 claimant shall file a sworn statement under penalty of
7 perjury on or before March 1 of each year with the county
8 assessor of the county in which the property for which the
9 exemption is sought is located stating the claimant's right
10 to the exemption on that date. After filing a sworn
11 statement under this paragraph, in subsequent years the
12 claimant shall remain qualified for the tax exemption if
13 the claimant contacts the assessor's office by telephone or
14 other communication method on or before the fourth Monday
15 in May and confirms that the claimant continues to meet the
16 requirements set forth in this subsection. As used in this
17 paragraph, "honorably discharged veteran" means a member of
18 the military forces of the United States whose written
19 evidence of separation from the military forces shows an
20 honorable discharge or the rendition of honorable military
21 service.
22
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1 Section 2. This act is effective July 1, 2023.
2
3 (END)
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Statutes affected:
Introduced: 39-11-105