This bill amends the definition of "single family residential structure" for the purposes of the homeowner property tax exemption in Wyoming. The revised definition includes various types of housing intended for human habitation, such as houses, modular homes, mobile homes, townhouses, and condominiums that are privately owned single-family dwelling units. Notably, the previous requirement that the person claiming the exemption must reside in the structure for at least eight months of the year has been removed, along with the stipulation that this requirement would begin in the tax year 2026.

Additionally, the bill eliminates the provision that allowed exemptions for individuals who could not meet the eight-month residency requirement due to active duty military service. This change simplifies the criteria for qualifying for the homeowner property tax exemption, making it more accessible to homeowners without the previous residency restrictions. The act is set to take effect immediately upon the completion of all necessary legislative processes.

Statutes affected:
26LSO-0098 v0.3: 39-11-105