Property tax deferral program-amendments.

HB 134 revises Wyoming's property tax deferral program for primary residences under 40 acres. It shifts administration to the Department of Revenue, limits deferrals to half the annual property taxes owed, and changes interest calculations (to 4% compounded or based on treasury yields). The bill requires annual financial verification from applicants and ties deferrals to available state funding, ending automatic deferrals if funds run short. This directly affects qualifying homeowners who own their primary residence on small parcels, ensuring they must re-qualify yearly and face potential immediate payment if their financial situation changes.