HB 279 Wyoming House · 2025 Regular Session

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

310
Passed
Total votes 31
Mar 3, 2025
D Democratic2
2 Yea
100% Yea
R Republican29
29 Yea
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