Revenue

Wyoming's HB 45 revises the property tax exemption for long-term homeowners, affecting residents aged 65+ who have paid residential property tax in Wyoming for 25+ years on their primary residence. The bill changes the annual application deadline from the fourth Monday in May to March 1 and requires homeowners to confirm eligibility each year by March 1 via phone, mail, or other communication. It also removes the previous expiration date for the exemption, making it permanent, and takes effect July 1, 2026. The changes simplify annual renewal while ensuring continued eligibility for qualifying homeowners.

HB 145 replaces multiple existing fees for electric vehicles with a single per-kilowatt-hour tax on electricity used to power them. It reduces the annual decal fee for plug-in hybrid vehicles from $200 to $100 and sets a $200 annual fee for all-electric vehicles (previously subject to overlapping taxes). The bill allows EV owners to receive refunds for electricity purchased for vehicle use and requires clear display of the new electricity-based tax. This directly affects Wyoming residents who own electric or plug-in hybrid vehicles by eliminating "triple taxation" on their vehicles and shifting the tax burden to electricity usage.

This bill amends Wyoming's gambling laws by adding a new definition for "bona fide social relationship" to clarify what qualifies as non-gambling social activity. It specifies that casual games among friends or family at private gatherings (e.g., home poker nights) are exempt from gambling laws only if the relationship is genuine, not created for gambling, and meets strict conditions like no advertising, no professional involvement, and no profit beyond direct winnings. The bill directly affects private social groups hosting informal games, ensuring they remain legally distinct from commercial gambling. It does not change existing exemptions for charitable raffles or professional sports betting. The changes take effect July 1, 2026.

This bill restricts skill-based amusement games (like skill-focused video games) to locations licensed to sell alcoholic beverages for on-premises consumption, such as bars or restaurants. It defines "establishment" to include only businesses operating under specific liquor licenses (e.g., those serving alcohol on-site), excluding non-liquor venues like standard smoke shops or truck stops. Operators with these games in non-qualifying locations as of April 1, 2023, can continue until April 1, 2026, and those operating as of April 1, 2026, may continue until their permits expire. After April 1, 2026, non-compliant locations cannot renew permits for these games.

This bill repeals the expiration date (sunset) for Wyoming's property tax exemption that benefits long-term homeowners, making the exemption permanent. It directly affects homeowners who have owned their primary residence in Wyoming for a specified period, typically 10 or more years under existing law. The key provision removes the scheduled end date for this tax break, ensuring eligible homeowners continue to receive the exemption without needing future legislative action. The change takes effect on July 1, 2026, and applies statewide to qualifying properties.