The bill establishes a property tax exemption for first responders in Wyoming, amending W.S. 39-11-105(a) to include a new paragraph (xlviii). This exemption allows first responders to receive an annual exemption of up to $6,000 of assessed property value. To qualify for this exemption, claimants must file a sworn claim with the county assessor by the fourth Monday in May, providing documentation that verifies their status as a first responder, ownership of the property, and confirmation that the exemption is not claimed in more than one county.

Additionally, the bill outlines the process for maintaining eligibility in subsequent years, which requires claimants to confirm their qualification with the assessor's office annually. The county assessor is tasked with notifying taxpayers about this exemption and providing instructions for applying. The bill defines "first responder" to include peace officers, firefighters, and ambulance personnel, and it is set to take effect on January 1, 2027.

Statutes affected:
Introduced: 39-11-105