This joint resolution proposes an amendment to the Wyoming Constitution, specifically Article 15, Section 12, to establish a property tax exemption for the primary residence of fully disabled veterans. The amendment specifies that veterans who are certified as having a permanent and total service-connected disability of one hundred percent (100%) or who are deemed totally and permanently disabled by law will qualify for this exemption. Additionally, the exemption extends to the surviving spouse of the disabled veteran, provided that the spouse has not remarried and the property remains their primary residence.
The proposed amendment includes the insertion of new legal language that defines the exemption to include not only the primary residence of the veteran but also up to ten acres of associated land. It also clarifies the conditions under which the surviving spouse can benefit from the exemption. The current law's reference to public cemeteries is deleted, streamlining the list of exempt properties. If ratified by a majority of voters in the next general election, this amendment would provide significant financial relief to qualifying veterans and their families.