The bill proposes to exempt real property owned by the Wyoming Game and Fish Commission from property taxation, with the exception of property used for wildlife management purposes, which will be subject to a special tax. Specifically, the bill amends existing law to clarify that while most real property owned by the commission is exempt, any property utilized for wildlife management will be assessed based on the taxable value of agricultural land. This special tax will replace the standard ad valorem property tax for such properties.

Additionally, the bill repeals a previous special tax on real property owned by the Wyoming Game and Fish Commission that was used for purposes other than wildlife management. It includes a conforming amendment to ensure consistency in the law and specifies that the changes will not affect any tax assessments or collections prior to January 1, 2026, when the new provisions will take effect.

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