Property tax exemptions-order of application.
HB 279 clarifies the order in which multiple property tax exemptions apply to a single property in Wyoming. It requires the Department of Revenue to apply exemptions sequentially: percentage-based exemptions (like senior citizen discounts) must be applied from smallest to largest percentage, while non-percentage exemptions (like homestead exclusions) come after. This affects property owners who qualify for more than one exemption, ensuring consistent application without conflicting reductions. The bill does not change existing exemptions but mandates a specific, transparent process for their combined use. It takes effect immediately upon becoming law.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Mar 2025
Senate Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Jan 27, 2025
Signed Mar 17, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Enrolled
·
4 edits
·
Mar 17, 2025
MODERATE
The bill was finalized as Enrolled Act No. 64, adding a new property tax exemption application rule and including a $10.5 million appropriation for a property tax refund program. The key policy addition establishes how multiple property tax exemptions should be applied to the same property, prioritizing percentage-based exemptions by smallest to largest percentage, then applying non-percentage exemptions afterward. A funding provision of $10.5 million was added for the property tax refund program through June 30, 2026, with a mechanism to reduce this amount if related Senate or House bills are enacted.
Scope change
The bill's scope expanded from only property tax exemption application rules to include a funding appropriation for a property tax refund program.
REQUIREMENT
New rule specifying the order in which multiple property tax exemptions must be applied to the same property
Conditional reduction provision that decreases the appropriation if related Senate or House bills are enacted
FISCAL
Added $10.5 million appropriation from the general fund for property tax refund program through June 30, 2026
TIMELINE
Added effective date provision stating the act becomes effective immediately upon completion of all necessary legislative steps
Floor votes · Senate Mar 3, 2025 · House Feb 5, 2025
How they voted
31–0
Passed
Total votes 31
Mar 3, 2025
D
Democratic2
100% Yea
R
Republican29
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
22
Key actions
8
Committee
4
Mar 17, 2025
Signed into law
Governor Signed HEA No. 0064
legislature
Mar 4, 2025
Lower · Passed
H Concur:Passed 60-0-2-0-0
lower
Mar 3, 2025
Upper · Passed
S 3rd Reading:Passed 31-0-0-0-0
upper
Feb 28, 2025
Upper · Passed
S COW:Passed
upper
Feb 27, 2025
Upper · Passed
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
upper
Feb 18, 2025
Introduced
S Introduced and Referred to S03 - Revenue
upper
Feb 5, 2025
Lower · Passed
H 3rd Reading:Passed 60-0-2-0-0
lower
Feb 3, 2025
Lower · Passed
H COW:Passed
lower
Jan 31, 2025
Lower · Passed
H03 - Revenue:Recommend Do Pass 8-0-1-0-0
lower
Jan 27, 2025
Introduced
H Introduced and Referred to H03 - Revenue
lower
1 primary · 11 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Bob Nicholas
RRepublican
Co
Barry Crago
RRepublican
Co
Bill Landen
RRepublican
Co
Cale Case
RRepublican
Co
Dan Dockstader
RRepublican
Co
Eric Barlow
RRepublican
Co
Jim Anderson
RRepublican
Co
Ken Clouston
RRepublican
Co
Lloyd Larsen
RRepublican
Co
Stephan Pappas
RRepublican
Co
Steve Harshman
RRepublican
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