Wyoming 2023 Regular Session

Wyoming House Bill HB0099

Introduced
1/13/23  
Report Pass
1/26/23  
Engrossed
2/2/23  
Refer
2/3/23  
Report Pass
2/16/23  
Refer
2/17/23  
Report Pass
2/21/23  
Enrolled
2/24/23  

Caption

Property tax refund program.

Impact

If enacted, HB 0099 would significantly affect local property tax regulations and the financial implications for families qualifying under this revised structure. The refund program would allow for refunds not to exceed 75% of the applicant's prior year's property tax but capped at half of the median residential property tax liability in their county. This change aims to adjust fiscal policies to better reflect the economic realities faced by residents while remaining sustainable for the state's budgetary constraints.

Summary

House Bill 0099 aims to amend the qualifications for the property tax refund program in Wyoming. The bill introduces specific income limits, wherein an applicant for a property tax refund must demonstrate that their household income does not exceed 125% of the median gross household income for their county. Additionally, applicants must have been residents of Wyoming for at least five years. The refunds are intended to cover ad valorem taxes timely paid on the applicant's principal residence, thus providing financial relief by refunding a portion of their property taxes based on specified criteria.

Sentiment

The sentiment surrounding HB 0099 appears to be generally supportive among legislators who recognize the need for property tax relief, especially for lower-income households. However, there are debates about the effective implementation of the income verification process and concerns regarding its potential impact on county budgets. The bill's supporters argue that the modifications will streamline assistance for those most in need, while detractors may find issues with the fairness of the qualifications and the implementation burden on local authorities.

Contention

Notable points of contention include the verification process for income, which relies on federal tax returns or other means as determined by counties, raising concerns about accessibility and the administrative burden on local governments. Additionally, the requirement that properties must be occupied by the owners for a specified duration has raised discussions on whether this provision adequately considers the varying needs of different communities. Critics argue that these stipulations could limit the benefits of the refund program for transient populations or those facing economic hardships.

Companion Bills

No companion bills found.

Previously Filed As

WY HB0039

Property tax refund program-revisions.

WY HB0183

AN ACT relating to property tax; amending who may apply for the property tax refund program; making legislative findings; making conforming changes; requiring rulemaking; and providing for an effective date.

WY SB1277

Taxation: Personal Income Tax Law: cost-of-living refundable tax credit.

WY HB1477

Revenue and taxation; income tax credit; qualified property; refundable tax credit; effective date.

WY HB1477

Revenue and taxation; income tax credit; qualified property; refundable tax credit; effective date.

WY S3518

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

WY A4607

Allows gross income tax refunds to be credited against taxpayer's delinquent local property taxes.

WY HF3955

Tax refunds; tip income tax subtraction provided, Minnesota child tax credit expanded, onetime expansion of property tax refunds provided, and new fifth tier individual income tax rate established.

WY HB1193

Modify the provisions for a refund of taxes to disabled veterans and surviving spouses under certain property tax relief programs.

WY HF3954

Tax refunds; overtime income tax subtraction provided, Minnesota child tax credit expanded, onetime expansion of property tax refunds provided, and new fifth tier individual income tax rate established.

Similar Bills

OR SJR2

Proposing an amendment to the Oregon Constitution relating to excluding partial exemptions and property tax credits from the requirement of redetermining the maximum assessed value of property granted exemption or credit.

US SB263

FAIR Act of 2025 Fifth Amendment Integrity Restoration Act of 2025

OR SJR3

Proposing an amendment to the Oregon Constitution relating to ad valorem property taxation.

IA HSB316

A bill for an act placing assessment limitations for property tax purposes on commercial child care facilities, and including effective date, applicability, and retroactive applicability provisions.(See HF 991.)

IA HF991

A bill for an act placing assessment limitations for property tax purposes on commercial child care facilities, and including effective date, applicability, and retroactive applicability provisions.(Formerly HSB 316.)

MN HF631

Veterans with disability market value exclusion modified.

MN HF1756

Property tax; market value exclusion modified for veterans with a disability, exclusion amounts increased annually with inflation, and surviving spouses benefit modified.

MN SF3260

Property tax market value exclusion for veterans with a disability modification; exclusion amounts increase annually with inflation authorization; surviving spouses benefit modification