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

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…