This bill amends Wyoming property tax law to expand the property tax exemption for veterans who are certified as having a permanent and total service-connected disability. Specifically, it introduces a new subsection that allows veterans with a 100% disability rating to receive an exemption for the full assessed value of their primary residence, including up to ten acres of associated land. Additionally, the bill ensures that the surviving spouse of a disabled veteran remains eligible for this exemption, provided they have not remarried and continue to reside in the property.

The bill also clarifies that, aside from the new exemption for fully disabled veterans, the existing exemption for veterans is limited to an annual exemption of $6,000 of assessed value. The changes will take effect for the tax year beginning January 1, 2027, and the bill will become law immediately upon completing the necessary legislative processes.

Statutes affected:
Introduced: 39-13-105