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PROPOSED INITIATIVE PROPOSITION NUMBER ONE

Shall a law be enacted:

Establishing a property tax exemption for qualified homeowners’ primary residence in the amount of fifty percent (50%) of the assessed value of the dwelling; AND

Defining “homeowner” and “primary residence”; providing that no more than one exemption shall apply to a single property or be claimed by a single owner per year; requiring a homeowner to be a resident of Wyoming for at least one year and to have occupied the primary residence for at least six months of the previous tax year to qualify; requiring an initial sworn claim to be filed with the county assessor by the fourth Monday in May; providing for continuing the exemption in subsequent years through annually confirming eligibility; providing a penalty for false claims; clarifying that the exemption applies to the residential structure; and specifying applicability?

Estimated Fiscal Impact:

Anticipated Revenue / (decrease)

Fiscal Year 2028 ($92,614,266)

Fiscal Year 2029 ($95,855,766)

The above estimate is based on residential property assessed value and property tax data from the Computer Assisted Mass Appraisal (CAMA) system provided by the Department of Revenue in 2023. The future fiscal impact estimates are derived by using the January 2023 Consensus Revenue Estimating Group (CREG) report, estimating annual growth of 3.5% for properties in the future years. This is an estimate of fiscal impact to the State of Wyoming only and does not include an estimate of any impact upon political subdivisions. The proposition references a beginning in 2025, but if passed in 2026 the earliest applicable tax year would be 2027, with impact to the state beginning in 2028. Fiscal impact will apply to each year so long as the exemption is in place. Future impacts depend on unpredictable economic conditions.

__ For

__ Against

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Wyoming Sample Ballot

Federal races

State races

Ballot measures

Uncontested