2023 23LSO-0525
STATE OF WYOMING
HOUSE BILL NO. HB0151
Property tax exemption-child care facilities.
Sponsored by: Representative(s) Yin, Allred, Andrew,
Berger, Byron, Penn, Singh, Storer and Wylie and Senator(s) Brennan, Dockstader and Laursen, D
A BILL
for
1 AN ACT relating to taxation and revenue; providing a
2 property tax exemption for property that is used for a
3 child care facility; and providing for an effective date.
4
5 Be It Enacted by the Legislature of the State of Wyoming:
6
7 Section 1. W.S. 39-11-105(a) by creating a new
8 paragraph (xlii) is amended to read:
9
10 39-11-105. Exemptions.
11
12 (a) The following property is exempt from property
13 taxation:
14
1 HB0151
 2023 STATE OF WYOMING 23LSO-0525
1 (xlii) Property of a governmental entity or a
2 nonprofit corporation that is used for child care
3 facilities that keep or care for any minor at the request
4 of the parents, legal guardians or an agency that is
5 responsible for the minor including any of the types of
6 facilities designated under W.S. 14-4-101(a)(vi).
7
8 Section 2. This act is effective July 1, 2023.
9
10 (END)
2 HB0151


Statutes affected:
Introduced: 39-11-105
Enrolled: 39-11-105