WYOMING DEPARTMENT OF REVENUE PROPERTY TAX DIVISION
CURRENT PROPERTY TAX RELIEF/CREDIT/DEFERRAL PROGRAMS
(Last revised March 2022)
PLEASE NOTE: This is a general description and summary of property tax relief/credit/deferral
programs that are available in Wyoming. Potential applicants should contact the agency or
contact person for specific information and eligibility questions. Program availability, funding,
and qualifications are subject to change.
ACTIVE PROGRAMS
Program Name: Veterans Property Tax Exemption
Administered By: Local County Assessor, County Treasurer
Where to Apply: Local County Assessor
Application Form: Available at local County Assessor’s and/or
County Treasurer’s office, and at Department of
Revenue website.
Application Deadline: Fourth Monday in May for property tax exemption
Eligibility Requirements: Honorably discharged veterans of WWI, WWII,
Korea, Viet Nam, or honorably discharged
veteran who was awarded the armed forces
expeditionary medal or other authorized service
or campaign medal indicating service for the
United States in any armed conflict in a foreign
country; surviving spouses of qualifying veterans,
certain disabled veterans may be eligible for the
exemption. See Statutes and Rules for more information. http://wyo-prop-div.wyo.gov/tax-
relief
General Description of Program: Property tax exemption available to a qualifying
veteran or his or her surviving spouse.
Amount of Relief: $3,000 in assessed value against real-personal
property. A surviving spouse may continue to
collect the benefit until he or she remarries. Must
be a current Wyoming resident and must have
lived in the state for three years. Exemption may
be applied to the property tax of primary
residence or motor vehicle registration.
Statutory Authorization: W.S. 39-13-105
Rule Citation: Chapter 14 – Section 17, Department of Revenue
Rules
Contact Information: Local County Assessor
Funding Source: State general fund
Additional Information: Veteran/or surviving spouse MUST contact the
assessor annually.
Program Name: Property Tax Deferral Program
Administered By: Local County Assessor, County Treasurer
Where to Apply: County Assessor’s office. Note: This program is
authorized at county option. Currently, only
Teton County authorizes the program for
residents of Teton County.
Application Form: Available at participating County Assessor’s offices.
Application Deadline: November 10th of the year taxes are levied.
Eligibility Requirements: Principal residence on a parcel of land of less
than 40 acres. Owner must have limited income,
be over 62 years old or handicapped (as
determined by Social Security Administration),
and have purchased property 10 years prior to
applying for deferral of taxes.
General Description of Program: A program to defer (not refund or credit)
property taxes on a qualifying residence. Interest
does not accrue on deferred taxes.
Amount of Relief: Up to 1⁄2 of the property taxes on a qualifying principle residence.
Statutory Authorization: W.S. 39-13-107(b)(iii)
Rule Citation: Promulgated by County Commissioners
Contact Information: County Assessor
Funding Source: County general fund
Additional Information: Taxpayer must file an annual affidavit indicating
any significant change in financial status.
Program Name: Property Tax Refund Program
Administered By: Department of Revenue
Where to Apply: County Treasurer’s office or Department of Revenue
Application Form: Application available at County treasurer’s office or from the Department of Revenue
Application Deadline: First Monday in June
Eligibility Requirements: Property tax paid timely; household income less
than the greater of 3⁄4 of the county or state
median household income; household assets
other than your house, a car for each adult
household member, and IRA and other pension
funds worth less than $133,651 per adult
household member; resident of Wyoming for the
past 5 years. For additional information, please
see the application form.
General Description of Program: Property tax refund program for eligible residential taxpayers.
Amount of Relief: Up to one-half of the median residential property
tax amount or one-half of the property tax bill, whichever is less
Statutory Authorization: W.S. 39-13-109(c)(v)
Rule Citation: Chapter 19, Department of Revenue Rules
Contact Information: Local County Treasurer; or Property Tax Refund
Program, Wyoming Department of Revenue,
Administrative Services Division at (307-777-
7320) https://revenue.wyo.gov/
Funding Source: State general fund. Note: This program is active
ONLY if funds are appropriated by the Wyoming
Legislature. Beginning in 2022, the program was
funded.
Additional Information: Annual application is required
County Optional Property Tax Refund Program
Effective 7/1/2022
Program Name: County Property Tax Refund Program
Administered By: Local County Commissioners
Where to Apply: County Treasurer’s
Application Form: Application available at County Treasurer’s office
Application Deadline: First Monday in June
Eligibility Requirements: Property tax paid timely; household income less
than the greater of 3⁄4 of the county or state
median household income; household assets to
be determined; resident of Wyoming for the past
5 years.
General Description of Program: Property tax refund program for eligible residential taxpayers.
Amount of Relief: Up to one-half of the median residential property
tax amount or one-half of the property tax bill,
whichever is less
Statutory Authorization: W.S. 39-13-109(c)(vii)
Rule Citation:
Contact Information: Local County Treasurer; or County Assessor
Funding Source: County general fund. Note: This program is
active ONLY if funds are appropriated by the
County Commissioners.
Additional Information: Annual application is required
CURRENTLY INACTIVE PROGRAMS
Program Name: Homeowner’s Tax Credit
Administered By: Local County Assessor
Where to Apply: Local County Assessor
Application Form: None currently available
Application Deadline: Fourth Monday in May
Eligibility Requirements: Credit may apply to principle residence only
General Description of Program: This program is active ONLY if funds are
appropriated by the Wyoming Legislature.
Currently, the program is unfunded.
Amount of Relief: Varies by the value of property. $40 to $100 tax exemption
Statutory Authorization: W.S. 39-13-109 (d)
Rule Citation: No current rules
Contact Information: Local County Assessor
Funding Source: Currently, the program is unfunded
Additional Information: N/A