Property tax exemption for the elderly and infirm.

This bill proposes a constitutional amendment to provide a property tax exemption for Wyoming homeowners aged 65+ who have lived in their primary residence for at least 10 years. It would exempt 50% of the first $200,000 in home value from property taxes for qualifying seniors (or surviving spouses who previously qualified). Local governments would receive reimbursement from the state for revenue lost due to this exemption, and the legislature could adjust the $200,000 cap through future action. The exemption applies to property tax years starting January 1, 2023, and requires voter approval to become law.