WY HB0109

Homeowner tax exemption claims must be submitted to the county assessor no later than the second Monday in May each year, using the format specified by the Department of Revenue

Beginning with tax year 2026, the exemption requires the claimant to actually reside in the single family residential structure for at least 8 months of the year

Active duty military members or their immediate family members are exempt from the 8-month residency requirement if military service prevents compliance, provided the property is their legal domicile

Eligible properties include houses, modular homes, mobile homes, townhouses, and condominiums that are privately owned single family dwelling units

The act applies to property tax exemption claims beginning January 1, 2026 and takes effect immediately upon enactment