2024 24LSO-0441
STATE OF WYOMING
HOUSE BILL NO. HB0133
Property tax-holiday.
Sponsored by: Representative(s) Locke, Allemand, Bear,
Haroldson, Jennings, Pendergraft, Singh,
Styvar and Ward and Senator(s) Ide
A BILL
for
1 AN ACT relating to property tax; providing a property tax
2 reduction for tax year 2024; providing a sunset date;
3 specifying applicability; and providing for an effective
4 date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section 1. W.S. 39-13-107(b)(i) by creating a new
9 subparagraph (F) and 39-13-113 by creating a new subsection
10 (h) are amended to read:
11
12 39-13-107. Compliance; collection procedures.
13
14 (b) The following provisions shall apply to the
15 payment of taxes, distraint of property and deferral:
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 2024 STATE OF WYOMING 24LSO-0441
1
2 (i) The following shall apply to the payment of
3 taxes due:
4
5 (F) For purposes of a tax holiday in tax
6 year 2024, the amount of the tax due under this paragraph
7 shall be reduced by sixteen and sixty-seven hundredths
8 percent (16.67%) for property used for industrial purposes
9 as provided in W.S. 39-11-101(a)(xvii)(B) and thirty-three
10 and thirty-three hundredths percent (33.33%) for all other
11 property as provided in W.S. 39-11-101(a)(xvii)(C). This
12 subparagraph is repealed on June 30, 2025.
13
14 39-13-113. Monthly payment of ad valorem tax on gross
15 product of mineral production.
16
17 (h) For purposes of a tax holiday in tax year 2024,
18 the amount of the tax due each month under subsection (b)
19 of this section or due annually under subsection (d) of
20 this section for production in calendar year 2024 shall be
21 reduced by sixteen and sixty-seven hundredths percent
22 (16.67%). This subsection is repealed on June 30, 2025.
23
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1 Section 2. To the extent that taxes on mineral
2 production in calendar year 2024 are paid prior to the
3 effective date of this act, the amount of taxes paid that
4 would have been reduced under this act shall be reconciled
5 as an overpayment of taxes as provided in W.S.
6 39-13-113(b).
7
8 Section 3. This act is effective immediately upon
9 completion of all acts necessary for a bill to become law
10 as provided by Article 4, Section 8 of the Wyoming
11 Constitution.
12
13 (END)
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Statutes affected:
Introduced: 39-13-107, 39-13-113