FEBRUARY 17, 2025|
Photo – Property tax image – Bigfoot99 file photo
The Wyoming House of Representatives introduced major changes to the proposed property tax relief bill.
State lawmakers have been considering Senate File 69 since early January. The bill aims to reduce nearly all residential property taxes by 50 percent. Local government officials have been unhappy with the measure because it did not provide a way to recuperate lost tax revenue for counties.
The Board of Carbon County Commissioners estimated in its original form, Senate File 69 would cost local governments more than $142 million in lost tax revenue over the next three years.
Carbon County Sheriff Alex Bakken wrote on social media that many of the county’s public service entities already operate on skeleton budgets. If Senate File 69 passes, Sheriff Bakken wrote that residents can expect to see a significant reduction in services across the county, including the sheriff’s office, the road and bridge department, and fire protection services. The sheriff wrote that this may result in layoffs from the already understaffed departments.
The Wyoming House of Representatives has passed an amendment to Senate File 69 that would reduce the fiscal impact the measure will have on most counties.
During Thursday’s House floor session, Campbell County Republican Ken Clouston introduced an amendment to the bill that eliminates the statewide 50 percent property tax cut. Representative Clouston explained that not every county has seen huge property tax increases since 2019. An across-the-board 50 percent tax cut would disproportionately hurt some counties while not providing enough relief in others.
Instead, Representative Clouston recommended applying a 50 percent tax reduction based on how much a home’s value increased between 2019 and 2024, up to $2 million.
The Campbell County representative said his amendment to Senate File 69 will be more equitable to both counties and homeowners.
Sheridan County Republican Tom Kelly expressed his support for Representative Clouston’s amendment. Unlike the state-wide 50 percent cut contained in the original bill, the amendment will impact counties in proportion to the actual property tax changes they’ve experienced over the past five years.
Representative Kelly said the amendment targets people who need tax relief without unduly impacting less wealthy counties. The Sheridan County representative said the legislature can then require counties that have benefited from property tax increases to offer that revenue to back to homeowners.
Other members of the House spoke out on behalf of Representative Clouston’s amendment to Senate File 69. However, the amendment isn’t set to take effect until 2026. Natrona County Republican Tony Locke asked if the measure can be implemented this tax season.
Sweetwater County Republican J.T. Larson said that the Wyoming legislature has already passed several property relief measures, including the Long-Term Homeowner Tax Exemption Program and House Bill 45, which set a 4% limit on residential property tax increases. Representative Larson said the amendment to Senate File 69 is a step in the right direction.
As originally written, Senate File 69 was set to end before the 2027 tax season. Representative Ken Clouston explained that his amendment to the bill does not include a similar sunset provision. Instead, the Campbell County representative said the new tax rate established by his amendment will be permanent.
The Wyoming House of Representatives voted to adopt Representative Clouston’s amendment to Senate File 69.
Four additional amendments were also adopted during Thursday’s House session, including removing land from the value of a property, capping the tax relief to only the first $500,000 of assessed value, requiring that the homeowner live in the property for at least eight months out of the year, and using $100 million from the Legislative Stabilization Reserve to reimburse counties for lost tax revenue.
A vote on the amended version of Senate File 69 has been postponed until tomorrow to give the house additional time to discuss the bill.
