This bill amends existing tax laws 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. The bill repeals the previous special tax structure that applied to properties not used for wildlife management, thereby simplifying the tax obligations for the Game and Fish Commission.

Additionally, the bill 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 of the act is set for January 1, 2026, to avoid disruptions in the tax year. Overall, the legislation aims to clarify and streamline the taxation process for properties owned by the Wyoming Game and Fish Commission while maintaining necessary tax obligations for wildlife management properties.

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