This bill revises the definition of "single family residential structure" for the purpose of the homeowner property tax exemption in Wyoming. The new 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.

Additionally, the bill repeals the previous requirement that homeowners must reside in the property for at least eight months of the year to qualify for the tax exemption. This change allows for greater accessibility to the homeowner property tax exemption, particularly benefiting those who may not meet the residency requirement due to circumstances such as military service. The act is set to take effect immediately upon the completion of all necessary legislative processes.

Statutes affected:
Introduced: 39-11-105