What Properties are Eligible?
As a designated homeowner, you may be eligible for reduced property taxes. The following types of single-family dwellings may qualify when occupied by the homeowner as their primary residence:
- House
- Condominium
- Townhouse
- Manufactured
- Mobile Home
- Improved land associated with the qualifying dwelling types
How Much?
Homeowner's Exemption - This exemption removes 25% of the taxable value of an owner-occupied single-family residential dwelling and associated improved land. This exemption applies to the first $1 million ($1,000,000) of fair market value.
Long-term Homeowner's Exemption - This exemption is available to eligible homeowners who are 65 years of age or older, or whose spouse is 65 years of age or older, and have paid property taxes in Wyoming for at least 25 years. The 25-year requirement does not need to be consecutive. The exemption removes 50% of the fair market value of the primary residence and associated improved land, up to 35 acres. This exemption applies to the first $3 million ($3,000,000) of fair market value.
Duration?
For tax year 2027, any taxpayer that owns and resides in a qualifying single-family residential structure as defined in W.S. 39-11-105(a)(xlv) or (xlvi), may be eligible to claim an exemption if the taxpayer resides on the property for at least eight (8) months of the year. If the property was purchased after January 1, 2027, residency at a taxpayer’s previous qualifying property may be considered for purposes of the tax year 2027 exemption. Please contact your County Assessor for additional information regarding eligibility.
Serving in the Military?
For tax year 2027, if the person claiming the exemption, or a member of that person's immediate family, was on active duty and was unable to meet the eight (8) month requirement, the taxpayer may still qualify for the exemption if the single-family residential structure is the legal domicile of the applicable member of the armed forces.How to Request the Exemption?
To apply for the exemption, complete the Wyoming Residential Owner-Occupied Affidavit through the online application process, which begins by selecting the “Sign up today” button above. Each application will be reviewed by the taxpayer’s local County Assessor to determine eligibility.
Having Issues?
Please contact your local County Assessor if you need assistance. Completing the affidavit generally takes only a few minutes; however, your County Assessor's Office is available to assist you with the application process and answer questions regarding eligibility. You can locate their contact information HERE.
Disclaimer
Important: In addition to your primary residence, you may claim the exemption on associated residential land where the dwelling is located, provided the land is under the same ownership as the residence. If the land is associated with a separate account, you must complete an additional application for that account.