This bill amends existing tax laws regarding property owned by the Wyoming Game and Fish Commission. It exempts real property owned by the commission from property taxation, with specific exceptions for properties used for wildlife management purposes and employee residences. The bill clarifies that these exceptions will be assessed based on the taxable value of agricultural land and similar properties, respectively.

Additionally, the bill introduces a special tax for real property owned by the commission that is used for wildlife management or employee residences, which will replace the standard ad valorem property tax. The special tax for employee residences will be equivalent to the ad valorem tax that would have been levied if assessed at fair market value. The act will take effect on January 1, 2026, and will not affect any tax assessments or collections prior to that date.

Statutes affected:
Introduced: 39-11-105, 39-13-103
Engrossed: 39-11-105, 39-13-103