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, it introduces a special tax for real property used for wildlife management or employee residences, which will replace the standard ad valorem property tax.

The bill also specifies that the special tax imposed on properties used for employee residences will be equivalent to the ad valorem tax that would have been levied if assessed at fair market value. Furthermore, it establishes that the changes will not affect any tax assessments or collections prior to January 1, 2026, and the new provisions will take effect on that date.

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