Tuesday, January 20, 2026 |
Photo – Official Seal of Carbon County – Bigfoot99 file photo
County officials are once again warning about the impact additional property tax cuts will have on local governments.
To offset the sharp rise in home sales some counties saw during COVID‑era migration, the Wyoming legislature has enacted a series of residential property tax relief measures.
In November of 2024, Wyoming voters approved a constitutional amendment creating a separate residential property class, giving lawmakers the ability to reduce residential taxes without affecting commercial or agricultural rates. During the 2024 session, the state legislature also passed House Bill 45, which caps year‑to‑year increases in residential property tax bills at four percent.
At the same time, lawmakers established the long‑term homeowner exemption, allowing residents over the age of 65 who have lived in Wyoming and paid property taxes for at least 25 years to receive a 50 percent property tax break on their home’s assessed value. While the program was set to expire this year, lawmakers moved to make the exemption permanent.
During the 2025 session, state lawmakers enacted Senate File 69, which provides a 25 percent exemption on the first $1 million of a home’s fair market value. In its first year, the program automatically applied to all eligible residential properties, but beginning in 2026, residents must manually apply for the exemption.
Elected officials in Cheyenne have not authorized any measures to reimburse local governments for the lost tax revenue.
Speaking at the January 6th Board of Carbon County Commissioners meeting, Commissioner Sue Jones said County Assessor Renee Snider had provided preliminary figures on the tax‑relief programs. As of that date, Commissioner Jones said 804 Carbon County residents had applied for the long‑term homeowner exemption, resulting in a projected $7,200 loss in direct county funding.
The county will accept long‑term homeowner exemption applications through May 26th.
Commissioner Jones said Assessor Snider had not yet determined the cost of the 25 percent property tax exemption or the four percent cap. However, just the projected $96,000 loss from the long-term exemption will be felt across all county services.
This November, Wyoming voters may be asked to amend the state constitution once again, this time to eliminate residential property taxes altogether. In response, the state legislature has advanced a trigger bill that, should the amendment pass, would raise the statewide sales tax to six percent. Lawmakers acknowledged that the sales tax increase would not entirely offset the lost property tax revenue.
At the January 6th Board of Commissioners meeting, Commissioner Jones said the tax‑relief measures are making it difficult for local governments to provide essential services, such as law enforcement, road maintenance, and sanitation.
Commissioner Jones emphasized the importance of voicing your opposition to the tax cuts, encouraging those unwilling to speak in Cheyenne to bring their concerns to the county commissioners, who will ensure they are heard in the state capital.
Applications for the 25 percent Homeowner Property Tax Exemption will be accepted through March 1st. Assessor Snider is urging all Carbon County property owners to apply for any exemptions they are eligible to receive. For assistance or additional information, call the Carbon County Assessor’s Office at 328‑2637.
