2023 Wyoming Statutes › Title 39 - Taxation and Revenue › Chapter 13 - Ad Valorem Taxation › Section 39-13-105 - Exemptions.

39-13-105. Exemptions.
(a) The following persons who are bona fide Wyoming residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39-11-105(a)(xxiv):
(i) An honorably discharged veteran of the Indian Wars, Spanish American War, Filipino insurrection, Boxer rebellion, Puerto Rico campaign or First World War;
(ii) An honorably discharged veteran of the Second World War, who served in the armed forces of the United States between December 7, 1941 and December 31, 1946;
(iii) An honorably discharged veteran of the Korean War emergency, who served in the armed forces of the United States between June 27, 1950 and January 31, 1955;
(iv) An honorably discharged veteran of the Vietnam War emergency, who served in the armed forces of the United States between February 28, 1961 and May 7, 1975;
(v) A surviving spouse, during widowhood or widower hood, of any person qualifying under this subsection or who died while serving honorably during the war, conflict or period described in this section. The tax exemption shall be applied to property the title to which is held by the surviving spouse or to property which is the subject of a trust created by or for the benefit of the surviving spouse;
(vi) An honorably discharged veteran who served in the armed forces of the United States, 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;
(vii) A disabled veteran with a compensable service connected disability certified by the veterans administration or a branch of the armed forces of the United States.
(b) The exemption for veterans is limited to an annual exemption of three thousand dollars ($3,000.00) of assessed value.
(c) Except as provided in subsection (g) of this section, in order to receive the exemption provided by this section the claimant shall file a sworn claim on or before the fourth Monday in May with the county assessor of the county in which the property against which the exemption is sought is located indicating:
(i) Claimant's right to the exemption;
(ii) That during the lifetime of the claimant or the claimant's spouse, the claimant or the claimant's spouse is listed as an owner of the property, that the property is the subject of a trust created by or for the benefit of the claimant or the claimant's spouse, or the claimant or the claimant's spouse is listed as a purchaser on a valid and effective contract for deed for the property and evidence of the contract for deed has been recorded with the county clerk;
(iii) The total tax benefit which the claimant expects to receive under this section to the best of the claimant's knowledge;
(iv) That the exemption for real property shall only apply to the principal residence of the veteran or qualifying surviving spouse;
(v) That the exemption shall be claimed by the veteran or qualifying surviving spouse in not more than one (1) county in this state.
(d) Any claimant who is honorably discharged from armed forces and files a claim after the fourth Monday in May is entitled to receive the exemption for that taxable year in addition to the exemption allowed during the ensuing tax year if a claim is filed on or before the fourth Monday in May of the ensuing calendar year.
(e) The county assessor shall accept a claim made by a claimant's spouse, or may waive the filing of a claim and allow an exemption, in the case of a qualified claimant who reentered the armed services of the United States on or before the fourth Monday in May of the year in which the exemption is claimed.
(f) As used in this section "honorably discharged veteran" means a member of the armed forces of the United States whose written evidence of separation from the armed forces shows an honorable discharge or the rendition of honorable military service.
(g) Notwithstanding subsection (c) of this section and except as provided in subsections (d) and (e) of this section, a claimant under this section may file a claim after the fourth Monday in May and receive the exemption for that taxable year but only to modify motor vehicle registration fees as authorized under W.S. 31-3-101(b)(iii).
(h) A surviving spouse, during widowhood or widower hood, is qualified for the tax exemption under W.S. 39-11-105(a)(xxiv) and is entitled to apply for it under the same procedure specified in this section for veterans if:
(i) At the time of the spouse's death, both the veteran and the veteran's spouse were residents of Wyoming;
(ii) The veteran's spouse has been a resident of Wyoming for at least three (3) years at the time the spouse claims the exemption; and
(iii) The veteran would have qualified under subsection (a) of this section for a tax exemption had the veteran survived and applied for the exemption.
(j) Repealed By Laws 2007, Ch. 215, 3.
(k) After filing a sworn claim pursuant to subsection (c) of this section, in subsequent years the claimant shall remain qualified for the tax exemption provided by this section and W.S. 39-11-105(a)(xxiv) if the claimant contacts the assessor's office by telephone, mail or other communication method on or before the fourth Monday in May and confirms that the claimant continues to meet the requirements set forth in this section.
(m) A county assessor shall notify taxpayers of the exemption provided by this section with the assessment schedule sent under W.S. 39-13-103(b)(vii). The notification shall include instructions and timelines for applying for the exemption, including information on the ability of a claimant to confirm qualification for the exemption in subsequent years by contacting the assessor's office by telephone, mail or other communication method.