[{"_1":2,"_88":-5,"_89":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6213689,"mediaKeyId","3674691-934d1aa4fda9b70b5873e6d782897c77","parentId",3674691,"title","Assessors, commissioners warn of confusion and local revenue loss as DOR reports application counts and readiness","audioSeconds",2679,"startMs",2825595,"endMs",5504785,"viewUrl","/Search/View?dp=1&key=3674691-934d1aa4fda9b70b5873e6d782897c77&start=2825&end=5504","thumbnailUrl","https://assets.pipeline.soar.com/3674691-934d1aa4fda9b70b5873e6d782897c77/thumbnail_2825595.jpg","articleUrl","/articles/6213689/Wyoming/Assessors-commissioners-warn-of-confusion-and-local-revenue-loss-as-DOR-reports-application-counts-and-readiness","mediaUrl","https://secure.pipeline.soar.com/6213689-ca1f2e2c80a55598b7507ddafc4fb088/orig.mp4?Expires=1770442762&Signature=GT8CpePoi9lZeV8rUXTz1-u2yGpIBjeNH1KTPIby4Vz72O6I5PMyTk6xiAotW9RtlFgATLVpAOKMVVQJazb8vjR5RsDh4H5sg74C3XNu2pVbLQYl07CIiULXeNoYuZ-qEFa1xnAMVdtFdWNjx-Wzh3rGFY2t81h0ChdBhxkSbGmCxFArWDAknQ56KeTlg4g~IP8DHkjaGS0A6C~0gqqLoSfrm-Ia92lYYinhiRgmiBHcQ65O~oqlew4GFXMrHa88WvtNeMkunXyeqmvsYqbJgPE3X2DrazhgusrVpYQ7a-QjUEwGIdzSfMgFjdHFKUvtKAG9KYcEUpqB7EkYdhJ2qQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Wyoming Legislature","date","2025-06-04T11:45:33Z","article","County assessors and local officials pressed the Revenue Committee on June 2 about administrative burden and local budget impacts from recent property-tax changes, while Department of Revenue staff described application activity and the department’s plans for administering new exemptions.

Ken Gill, property tax administrator for the Wyoming Department of Revenue, told the committee that, “as of yesterday morning, we had 10,636 applications” for the property-tax refund program; he said the department had issued “5,015 refunds” and paid “$5,103,534.81” as of that snapshot. Gill said the department expects to continue processing refunds through the statutory window and that an appropriation of $10.5 million in 2025 will be available to assist the refund program.

Gill also reported that county assessors had collected more than 31,700 applications submitted for the 50% long-term-homeowner exemption as of May 28, and he told members the department had built a web application to allow homeowners to attest to owner-occupancy. “We have programmed a website that everyone in the state can go to,” Gill said; he described the site as usable on phones and designed to generate a signed attestation that county assessors can import into their CAMA systems.

County assessors and commissioners described operational headaches and fiscal stress. Dan Thomas, Crook County assessor and spokesman for the Wyoming County Assessors Association, said county assessors have seen confusion from taxpayers and recommended clearer assessment notices. Thomas asked the committee to “enhance the notice of assessor notice evaluation” so taxpayers can more easily understand how multiple exemptions apply.

Local elected officials gave concrete examples of revenue pressure. Weston County Commissioner Ed Wagner told the committee that Weston County expects roughly $220,000 in lost revenue from the new exemptions and that special districts in the county could lose about $338,000; he said the county’s reserve is limited and that cuts to services are possible. Campbell County Commissioner Scott Clem said Campbell has not levied the full 12 mills for several years and expects ample assessed value, but he warned that the owner-occupancy verification could create a large administrative burden for counties if the department required an application for every qualifying owner.

Assessors also asked for more public-facing materials and better access to data. Gill and LSO staff agreed to provide more detailed spreadsheets and county-by-county tables showing assessed-value exemptions and illustrative tax-dollar impacts; Gill recommended waiting until the State Board of Equalization finishes certification of values later in June for final statewide totals.

Why it matters

Counties rely on property-tax collections to fund roads, public safety, schools and special districts. Changes that materially reduce taxable assessed value in particular counties shift costs to other revenue sources or force reductions in services. The combination of the 4% cap, the 25% homeowner exemption (SF 69), the 50% long-term-homeowner exemption and business personal-property changes has produced significant, concentrated effects in high-value counties such as Teton, while smaller counties report acute budget effects from comparatively modest absolute dollar losses.

Key numbers and examples

- Property-tax refund program: 10,636 applications received (DOR snapshot), 5,015 refunds issued, $5,103,534.81 refunded as of the morning snapshot reported to the committee; DOR has until the statutory date to complete payments.
- Long-term-homeowner applications: DOR reported 31,705 applications received by county assessors as of May 28; DOR estimated final counts in the low 32,000s after late filings.
- Exempted assessed value: LSO presented a 2024 figure of about $300.7 million of assessed value exempted under the 4% cap; LSO staff said 44.6% of that amount was attributable to Teton County.
- Local fiscal impacts: Weston County Commissioner Ed Wagner said the county will lose about $220,000 in county mills and about $338,000 in special-district revenue; the county’s reserve is limited and further cuts may be required.

Administration and next steps

DOR said it can supply county-level spreadsheets, and Gill agreed to provide more detailed breakouts (including account-level abstract codes) after certification of assessed values by the State Board of Equalization. County assessors asked to be included in further drafting of implementation materials and forms; the committee asked staff to share a decoder/legend for CAMA classification codes and to circulate LSO and DOR spreadsheets to committee members.

Ending

Committee members pressed for clearer notices, more public outreach and rapid follow-up data. DOR and LSO committed to provide county-level spreadsheets and implementation guidance ahead of the committee’s next meeting.","mediaType","Video","parentTitle","Joint Revenue Committee, June 3, 2025 - PM","oneSentenceSummary","County assessors and commissioners warned the Joint Revenue Committee on June 2 that layered property-tax exemptions and caps have increased taxpayer confusion and reduced local revenue, while Department of Revenue staff reported thousands of refund and exemption applications and described a web-based owner-occupancy attestation the agency has built.","taxTitle","Revenue, Joint & Standing, Committees, Legislative, Wyoming","taxId",29174,"location","Wyoming","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6213693,"Revenue committee reviews recent property-tax legislation, votes to draft owner-occupancy change and remove long-term-home exemption sunset",12310,29820,12340476,"/Search/View?dp=1&key=3674691-934d1aa4fda9b70b5873e6d782897c77&start=29&end=12340","https://assets.pipeline.soar.com/3674691-934d1aa4fda9b70b5873e6d782897c77/thumbnail_29820.jpg","/articles/6213693/Wyoming/Revenue-committee-reviews-recent-property-tax-legislation-votes-to-draft-owner-occupancy-change-and-remove-long-term-home-exemption-sunset","https://secure.pipeline.soar.com/6213693-08189427f94861db15aac18402d553ca/orig.mp4?Expires=1770442762&Signature=aGXK5VOBIMGLqPQftQ4ZPLB77d6-BJZgXmFqlgy1KVuaIZhkdGT~7Oe-fhXdmMODfzDipbxhSsrx~pboXr-0UK7UK-CAsThwxki3TiOaqYRnahllhxDZfIzhwQS8xo-eLFtPYP8oz~We4nbJbAnj4MESnrrBTpbVgKyGLizld-yNR380ZQaMmOO9zcF-zPMKI5DXfu-6unk~z3YG1rGNf2rk0hObp8piqB3UqTRA~zWmUmW-t8obM83vJDYdTTdlVSR9~TptMxN8nEhlDOYY6XAVK7X8aOhqDSZ7csQxY7jdqwjd2tqS8i4OLyfYLNYUdEtHLBoBi2jKiJVsRlITvw__&Key-Pair-Id=KUT5TJCACFTXG","At a meeting in Gillette on June 2, 2025, the Wyoming Legislature’s Joint Revenue Committee reviewed recent property-tax legislation and instructed staff to draft changes to implementation rules for recent homeowner exemptions.

Josh Anderson, senior analyst with the Legislative Service Office, told the committee that the panel’s work on residential property tax “really started in the 2021 interim,” and then summarized scores of bills passed or considered since then, including the constitutional change creating a separate residential property class (Senate Joint Resolution 3, adopted as Amendment A), a long-term homeowner exemption enacted in 2024, and the homeowner exemption enacted as Senate File 69 in 2025.

The request to draft a change came after members raised concerns about an owner-occupancy verification in Senate File 69. Representative Scott Brown moved and Representative Lien seconded a request that LSO draft language removing the statute’s eight-month owner-occupancy certification; the committee voted in favor and instructed LSO to prepare draft bill language for a future meeting. The committee separately voted to remove the sunset date from the long-term-homeowners exemption enacted in 2024 so it will not expire as originally written.

Why it matters: The package of laws adopted since 2023 includes multiple, layered exemptions and caps that materially change how residential property is assessed and taxed in Wyoming. Those changes alter assessed values available to counties, school districts and special districts and have prompted county officials and assessors to seek clarification on administration, timing and fiscal impacts.

Most important details

- Legislative history and statutes: Anderson and Dalton Quilty of LSO reviewed recent enactments: the constitutional amendment separating residential property into its own class (2023 SJR 3, Amendment A), the 2024 long-term-homeowner exemption (2024 Session Laws, ch. 106), updates to the property-tax refund program (2024 Session Laws, ch. 109), the residential 4% cap (2024 Session Laws, ch. 107), and the 2025 homeowner exemption (2025 Session Laws, ch. 106 / Senate File 69). Quilty summarized technical changes, effective years and the sequencing in which exemptions are applied.

- Committee direction and votes: After discussion of implementation mechanics and potential overlap with a citizen ballot initiative, the committee asked LSO to draft statutory language to remove the eight-month owner-occupancy certification in SF 69 and voted to ask LSO to prepare a bill removing the sunset date for the 50% long-term-homeowner exemption. Both motions passed on committee votes and will return as draft language at a subsequent meeting.

- Implementation questions: Committee members pressed staff and Department of Revenue officials on how the owner-occupancy requirement would be verified and administered. Anderson said the department would likely need an application process to administer an eight-month residency requirement; Ken Gill, property tax administrator for the Wyoming Department of Revenue, told the committee the department has a web application ready to collect owner-occupancy attestations and to pass validated records to county assessors for processing.

- Fiscal and timing notes: Quilty and department staff emphasized that some changes take effect immediately for tax year calculations and that other changes phase in (for example, SF 69 applies broadly in fiscal year 2026 then narrows to owner-occupied dwellings in 2027). Quilty noted the long-term-homeowner exemption includes a July 1, 2027 sunset that the committee voted to remove. The committee asked LSO and DOR to supply updated fiscal estimates at a follow-up meeting.

Context and background

The committee’s discussion reviewed a string of legislative actions dating to the 2021 interim. Those measures include: the constitutional amendment (Amendment A) creating a separate residential class and authorizing a different assessment rate for residential property; the long-term-homeowner exemption (50% assessed-value exemption for qualifying owners enacted in 2024); the 4% cap on year-to-year assessed-value increases for single-family residential structures (often referred to as the “4% cap” and enacted in 2024); expansion and technical changes to the property tax refund program; and the 2025 homeowner exemption (Senate File 69), which provides a 25% exemption on the first $1,000,000 of fair market value for qualifying residential property and includes the contested eight-month owner-occupancy provision.

Committee next steps

The committee requested that LSO produce draft bill language removing the eight-month owner-occupancy verification from SF 69 and that LSO prepare a bill removing the sunset date for the 2024 long-term-homeowner exemption. Department of Revenue staff also agreed to provide more detailed fiscal and application data at an upcoming meeting so the committee can weigh implementation details before the 2026 tax year.

Ending

The committee scheduled follow-up work on the draft language and fiscal estimates and will consider the LSO drafts and DOR follow-ups at its next meeting.","At a June 2 meeting in Gillette, the Joint Revenue Committee reviewed recent residential property-tax legislation and instructed staff to draft a bill to remove an eight-month owner-occupancy verification in last year’s homeowner exemption and to remove the sunset on the long-term-homeowner exemption.","actionData","errors"]

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Assessors, commissioners warn of confusion and local revenue loss as DOR reports application counts and readiness

Revenue committee reviews recent property-tax legislation, votes to draft owner-occupancy change and remove long-term-home exemption sunset