Budget & Taxes

HB 35 requires Wyoming state wildland firefighters employed by the Office of State Lands and Investments to receive hazard pay and paid time off based on federal standards. It directly affects correctional forestry crew supervisors, correctional crew supervisors, and other state-employed wildland firefighters. The bill appropriates $422,500 from the general fund (2026-2028) specifically for this hazard pay, with unspent funds reverting in 2028. Rules to implement the law will be created by the Department of Administration and Information and the Office of State Lands.

HB 34 expands retirement benefits to specific firefighters in Wyoming by redefining "firefighter member" to include full-time employees of the Wyoming National Guard fire department (crash/rescue units) and full-time wildland firefighters employed by state agencies like the Wyoming State Forestry Division. The bill appropriates $181,000 for retirement contributions from 2026-2028 and requires affected workers to elect by April 30, 2026, whether to join the new retirement plan or stay in the standard system. Coverage begins July 1, 2026, with service credit rules clarified to prevent double-counting across retirement plans. This policy change directly affects approximately 50-100 full-time firefighters across these roles.

This bill amends Wyoming's tax exemption rules for housing projects owned by cities or counties. It requires that such housing property be 100% publicly owned (by a municipality, county, or fully controlled entity) to qualify for tax exemption, excludes profit-making portions from the exemption (while allowing adjustments for public utility costs), and permits cities to instead make payments to maintain low-rent housing. The changes apply to all Wyoming cities, towns, and counties starting January 1, 2026.

This bill establishes a property tax rate of 8.3% for residential real estate in Wyoming, effective for the 2026 tax year. It defines residential real property to include single-family homes, condominiums used as primary residences, and associated land. The rate applies only to qualifying residential properties, while other property types would continue to be taxed at 9.5%. Homeowners with residential properties meeting the new definition would see their property taxes calculated at this rate starting in 2026.

This bill revises Wyoming's homeowner property tax exemption rules. It removes the requirement that homeowners must reside in their property for at least eight months each year to qualify for the exemption, effective for tax year 2026. The bill also adds an exception for active-duty military members: if their service prevents meeting the residency requirement, the property still qualifies if it's the legal domicile of the service member. This change directly affects Wyoming homeowners seeking the property tax exemption, simplifying eligibility for most residents while maintaining a military exception.