This bill amends existing tax law to exempt real property owned by the Wyoming Game and Fish Commission from property taxation when it is primarily used for governmental purposes. However, properties used for wildlife management will continue to be subject to a special tax, which is calculated similarly to the ad valorem tax for agricultural land. Specifically, the bill repeals a previous provision that imposed a special tax on Game and Fish properties not used for wildlife management, thereby simplifying the tax structure for these properties.

Additionally, the bill includes a conforming amendment and specifies that the changes will not affect any tax assessments or collections prior to January 1, 2026, ensuring a smooth transition into the new tax framework. The effective date for the implementation of this act is set for January 1, 2026, to avoid disruptions in the tax year.

Statutes affected:
25LSO-0056 v0.5: 39-11-105, 39-13-103