Catch Title: Eligibility for Veterans Property Tax Exemption-Amendments

Sponsors: Representative(s) Connolly, Neiman, Posey, Cooper, Pappas, Davis, Filer; Senator(s) Barlow

Effective Date: Immediately (First applicable to the 2026 tax year)

Bill URL: https://www.wyoleg.gov/Legislation/2026/HB0067

Overview

This bill fundamentally expands the veterans’ property tax exemption by shortening residency requirements and broadening the definitions of eligible service. It shifts the eligibility focus from specific combat service to any honorable active duty or Wyoming National Guard service of at least 18 months. Additionally, it opens the exemption to active and reserve members who are in “good standing,” meaning they have completed a creditable year of service toward retirement.

Key Provisions

• Reduced Residency: Lowers the required period of Wyoming residency from three (3) years to not less than one (1) year at the time of claiming the exemption.
• Standardized Service Requirement: Grants eligibility to honorably discharged veterans who served on active duty for at least eighteen (18) consecutive months.
• National Guard Inclusion: Extends the 18-month honorable discharge eligibility specifically to the Wyoming National Guard.
• Active/Reserve Benefit: Provides the exemption to current active or reserve members of the Wyoming National Guard or U.S. Armed Forces.
• “Good Standing” Defined: Establishes that active/reserve members qualify if they completed a creditable year of service toward military retirement in the preceding calendar year.
• Derivative Eligibility: By expanding the base definition of an eligible veteran, the bill effectively broadens the pool of qualifying surviving spouses and parents under existing statutory frameworks.

Implications

• Universal Recognition: The bill marks a policy shift toward supporting all veterans who served honorably, regardless of their individual assignment or combat status.
• Increased Fiscal Utilization: While the $6,000 exemption limit remains unchanged, the fiscal impact on the state will increase as a substantially larger population becomes eligible through the one-year residency rule.
• Administrative Urgency: Because the bill is effective immediately for the 2026 tax year, county assessors may face a significant administrative spike in processing new applications before the annual filing deadlines.
• Clarity on “Good Standing”: The definition of good standing creates a rolling eligibility for active members, requiring they maintain “creditable” service years to continue receiving the tax benefit.
• Streamlined Surviving Kin Access: Since the veteran’s status is the “gatekeeper” for survivor benefits, this expansion automatically resolves eligibility for surviving parents and spouses of the newly included veteran categories.