Primary residence property tax fund.

This bill creates a "Residential Property Tax Reduction Account" to fund property tax refunds for Wyoming homeowners. It directly affects primary residence owners who paid property taxes in the prior year, capping refunds at $13,300 per household. Key mechanisms include funding the account from unappropriated general fund balances (exceeding 5% of projected receipts) and mineral trust earnings, with refunds paid proportionally if funds are insufficient. Refunds will begin for 2025 taxes in 2026, with even years capped at half the account balance and odd years using the full balance. The program defines "primary residence" as where a homeowner lived at least six months of the tax year.