Property tax-homestead exemption.

HB 52 establishes a homestead property tax exemption for Wyoming homeowners based on age: up to $50,000 exemption for owners 64 or younger, $100,000 for ages 65-74, and $150,000 for those 75+ on January 1 of the tax year. It requires annual claims by May 4th to the county assessor, limits exemptions to one per property per year, and defines "primary residence" as where the owner lives most of the year. The bill includes an $88.4 million state appropriation to reimburse local governments for lost revenue from the exemption, ending December 31, 2027. It expires on that date, with no renewal automatic.