This bill amends property taxation laws in Wyoming by providing a clear definition of "used primarily for a governmental purpose" and related terms. It establishes that property qualifies as being used primarily for governmental purposes if it is predominantly utilized for health, safety, welfare, education, transportation, public infrastructure, or administrative functions of a governmental entity. The bill specifies exclusions from this definition, including properties used for recreational activities, those leased to non-governmental entities, idle government properties, and properties held for sale or lease. Additionally, it introduces definitions for "administrative use," "educational use," "health, safety and welfare use," "public infrastructure use," and "transportation use."

The bill also makes conforming amendments to existing exemptions from property taxation, clarifying that property owned by the United States and the state of Wyoming is exempt if used primarily for governmental purposes. It repeals conflicting provisions and certain exemptions that were previously in place, including those related to agricultural leases and teacherages. The effective date for these changes is set for January 1, 2027.

Statutes affected:
26LSO-0202 v0.4: 39-11-101, 39-11-105