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, specifically identifying them as privately owned single family dwelling units. The bill removes the previous stipulation that starting in tax year 2026, the definition would require the claimant to reside in the structure for at least eight months of the year to qualify for the exemption.

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. By removing these conditions, the bill simplifies the criteria for qualifying for the homeowner property tax exemption, making it more accessible to homeowners in Wyoming. 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