This bill amends existing tax laws to exempt certain real property owned by the Wyoming Game and Fish Commission from property taxation while also establishing a special tax for specific uses of that property. The bill specifies that real property owned by the commission is exempt from property taxation, except for properties that are used for wildlife management purposes or provided as residences for employees. The language clarifies that these exceptions are subject to a special tax rather than the standard ad valorem property tax.

Additionally, the bill outlines the basis for the special tax imposed on properties used for wildlife management or employee residences, which will be calculated in lieu of the ad valorem property tax. The special tax for employee residences will be equivalent to the ad valorem tax that would have been assessed based on the fair market value of similar properties. The act will take effect on January 1, 2027, and it specifies that it will not affect any tax assessments or collections prior to that date.

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