This bill amends the taxation of governmental property in Wyoming by introducing a clear definition of "governmental purpose" and related terms. It specifies that property is considered to serve a governmental purpose if it is primarily used for health, safety, welfare, education, transportation, infrastructure, or administrative functions of a governmental entity. The bill also outlines exclusions from this definition, such as properties used for recreational activities, those leased to non-governmental entities, idle government property, and properties held for sale or lease. Additionally, it repeals certain conflicting provisions and makes conforming changes to existing laws.

Furthermore, the bill mandates that any public entity that has held property not used for a governmental purpose for ten years or more must either offer the property for sale or provide a justification for its continued non-use. This requirement does not apply to properties that public entities are legally obligated to hold. The bill is set to take effect on January 1, 2026.

Statutes affected:
Introduced: 39-11-101, 39-11-105