Bill Summary – FastDemocracy

                                                       24LSO-0469
                               STATE OF WYOMING
                               HOUSE BILL NO. HB0082
     Cities and towns-abandoned and nuisance buildings.
     Sponsored by: Representative(s) Sherwood, Clouston, Conrad,
                    Larson, JT and Stith and Senator(s) Furphy,
                    Landen, Pappas and Schuler
                                      A BILL
                                        for
 AN ACT relating to cities and towns; providing a tax credit
 for expenditures to   incentivize the improvement of
 abandoned and nuisance buildings;      authorizing cities and
 towns to   designate abandoned and nuisance buildings for
 purposes of the tax credit; authorizing cities and towns to
 assess a fee for costs to abate a nuisance or to repair,
 remove or destroy a dangerous building; and providing for
 an effective date.
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 Be It Enacted by the Legislature of the State of Wyoming:
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        Section 1.    W.S. 15-9-301 is created to read:
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                                 ARTICLE 3
                  ABANDONED AND NUISANCE BUILDINGS
                                         1              HB0082
                      STATE OF WYOMING                          24LSO-0469
 1
        15-9-301.      Abandoned and nuisance buildings.
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        (a)   The governing body of    a city or    town may
 designate a property within the limits of the city or town
 as abandoned or as a nuisance for the purposes of this
 section if the property has been vacant for not less than
 six (6) months or if the property has been neglected and
 contains     a significantly deteriorated or     deteriorating
 structure as   determined by     the governing body.   The
 governing body of a city or town with less than fifteen
 thousand (15,000) residents shall not designate more than
 three (3) abandoned or nuisance buildings concurrently. The
 governing body of a city or town between fifteen thousand
 and one   (15,001)     and fifty thousand     (50,000)       residents
 shall not designate more than six (6) abandoned or nuisance
 buildings concurrently. The governing body of a city or
 town with not less than fifty thousand and one (50,001)
 residents shall not designate more than ten (10) abandoned
 or nuisance buildings concurrently. Nothing in this section
 shall be construed to require the owner of an abandoned or
 nuisance building or    property to   sell the building or
 property.
                                          2                 HB0082
                     STATE OF WYOMING                        24LSO-0469
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        (b)   In determining whether a property is abandoned
 under subsection (a) of this section, a city or town shall
 examine the property and determine whether the property is
 occupied by     the property owner or by permission of    the
 property owner.   In determining whether     a property is   a
 nuisance under subsection (a) of this section, a city or
 town shall consider whether an unreasonable or unlawful use
 or condition of the property has resulted or may result in
 injury to a neighboring property owner or endangers the
 life, health or safety of the community.
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        (c)   If the owner of an abandoned or nuisance building
 makes an expenditure to demolish the building and remove
 all demolished material within two   (2)    years after the
 building is designated as abandoned or as a nuisance under
 subsection (a) of this section and submits proof of the
 expenditure to the governing body of the city or town for
 approval under subsection (f) of this section, the owner
 shall be eligible for a tax credit as provided in W.S.
 39-13-109(d)(ii) in an amount not to exceed fifty percent
 (50%)   of the expenditures to   demolish the building and
 remove all demolished material.
                                        3                HB0082
                          STATE OF WYOMING                   24LSO-0469
 1
        (d)     If the owner of an abandoned or nuisance building
 makes an expenditure to bring the building into substantial
 compliance with applicable codes within two (2) years after
 the building is designated as abandoned or as a nuisance
 under subsection (a) of this section and submits proof of
 the expenditure to the governing body of the city or town
 for approval under subsection   (f)   of this section,     the
 owner shall be eligible for a tax credit as provided in
 W.S. 39-13-109(d)(ii) in an amount not to exceed the amount
 expended to bring the building into substantial compliance
 with applicable codes.
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        (e)     Any person who purchases or takes ownership of an
 abandoned or nuisance property after the property has been
 designated as abandoned or as a nuisance under subsection
 (a) of this section and who demolishes the building and
 removes all demolished material or brings the building into
 substantial compliance with applicable codes within five
 (5)    years after the person initially purchased or      took
 ownership of   the property shall be   eligible for   a tax
 credit as provided in W.S. 39-13-109(d)(ii) in an amount
 not to exceed the amount expended to demolish the building
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                              STATE OF WYOMING                            24LSO-0469
 and remove all demolished material or bring the building
 into substantial compliance with applicable codes.
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        (f)     Prior to being eligible for any tax credit under
 subsections (c) through (e) of this section, the person
 claiming the credit shall document the person's
 expenditures related to the improvement of the designated
 property and submit proof of   the expenditures to   the
 governing body of   the city or   town for approval.     Only
 approved expenditures shall be eligible for a tax credit.
 The governing body shall not approve any expenditures that
 do not directly benefit the designated property.     The
 governing body shall not approve any expenditures made
 after the applicable time limit specified in subsections
 (c) through (e) of this section. The governing body shall
 submit any approved expenditures to       the department of
 revenue as provided in W.S. 39-13-109(d)(ii).
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        Section           2.    W.S.       15-1-103(a)          by creating     a new
 paragraph (li) and 39-13-109(d) by creating a new paragraph
 (ii) are amended to read:
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        15-1-103.          General powers of governing bodies.
                                                    5                HB0082
                         STATE OF WYOMING                 24LSO-0469
 1
        (a)   The governing bodies of all cities and towns may:
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              (li)    Assess abatement costs in the same manner
 as a special assessment pursuant to W.S. 15-6-401 through
 15-6-426     against real property on   which nuisances are
 abated under paragraph (xix) of this subsection or on which
 dangerous buildings or enclosures are repaired, removed or
 destroyed pursuant to paragraph (xxvi) of this subsection.
 A lien for abatement costs assessed under this paragraph
 does not have preference over preexisting indebtedness but
 shall have priority from and after the date of filing or
 recording.
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        39-13-109.     Taxpayer remedies.
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        (d)   Credits.      The following shall apply:
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              (ii)    The following shall apply to the abandoned
 and nuisance property tax credit:
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                     (A)    A      property owner who improves
 designated abandoned or nuisance property as provided in
                                          6             HB0082
                          STATE OF WYOMING                               24LSO-0469
 W.S. 15-9-301 may apply for a property tax credit in the
 amount provided by subparagraph (B) of this paragraph. A
 property owner applying for a property tax credit under
 this paragraph shall submit a certificate from the city or
 town that designated       a property as    abandoned or    as    a
 nuisance under W.S. 15-9-301(a) attesting that the property
 is eligible for the credit. The credit shall be applicable
 only against future tax payments,       for        a period not to
 exceed ten (10) years, on the designated property that is
 improved by    the taxpayer.          No refund of       taxes shall be
 authorized due to a credit under this paragraph;
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                     (B)    The credit under this paragraph shall
 be limited to      the amount of   expenditures made for
 improvement of the abandoned property as provided in W.S.
 15-9-301(d)      and     (e)     or the amount not to    exceed fifty
 percent    (50%)    of the expenditures made to    demolish the
 building and remove demolished material as provided in W.S.
 15-9-301(c) that are approved by the governing body of the
 city or town and submitted to the department as provided in
 W.S. 15-9-301(f);
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                                             7                    HB0082
                    STATE OF WYOMING                  24LSO-0469
                 (C)   A person claiming a credit under this
 paragraph may reserve a credit to use in a later tax year,
 provided that the person shall not be entitled to use any
 credit more than ten (10) years after the person is first
 eligible for the tax credit under W.S. 15-9-301(c) through
 (e);
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                 (D)   A    property owned by   the same person
 shall not be eligible for more than one (1) credit under
 this paragraph in any ten (10) year period.
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        Section 3.   This act is effective July 1, 2024.
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                                 (END)
                                     8               HB0082
Statutes affected: 
Introduced: 15-1-103, 39-13-109