Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM › Section 19-3 - Definitions

Current through July 13, 2024
For purposes of this Chapter:
(a) "Adult" means a person whose age is
				eighteen (18) years or more.
(b)
				"Applicant" means an individual applying for refund under W.S. 39-13-109(c)(v)
,
stating ownership and occupancy as to
				his or her principal residence.
(c)
				"Calendar year" means the calendar year in which the property tax is billed.
				Thus, it refers to the tax payments which become due on September 1st of the
				calendar year in which they are billed and on March 1st of the following
				year.
(d) "Federal income tax
				return" means any income tax return filed with the Internal Revenue Service by
				an individual.
(e) "Form" means an
				application approved by the Department.
(f) "Gross income" means all taxable and
				nontaxable income received by all adult members of the household from all
				sources.
(g) "Household furnishings
				and personal property" shall be construed to mean all tangible personal
				property except personal motor vehicles. It shall not include any intangible
				personal property as defined in W. S. 39-11-101(a)(vii).
(h) "Household assets" means real property,
				as defined by W.S. 39-11-101(a)(xv), and intangible and tangible personal
				property, as defined in W.S. 39-11-101(a)(vii) and (xvi), belonging to the
				members of the household.
(i)
				"Members of the household" means all adults whether or not related by blood or
				marriage, who reside within the same residence.
(j) "Personal motor vehicle" means any
				vehicle that can be used for personal transportation, including, but not
				limited to: automobiles, light trucks, vans, motorcycles, snowmobiles,
				all-terrain vehicles, and motor homes. It shall not include trucks with more
				than two axles, used primarily for commercial transportation of
				goods.
(k) "Principal residence" is
				the primary residence or domicile, the address of which may be reflected on a
				driver's license, federal income tax return, and/or voter registration.
				Portions of said residence used for business purposes are not considered part
				the principal residence; property taxes deducted as expenses of the business
				conducted in the residence shall be excluded from consideration for relief
				under this program.
(l) "Refund"
				means a repayment by the state of property taxes paid by the application
				deadline for the preceding year on an applicant's principal residence plus
				land.
(m) "Resident" means a person
				who physically lives in Wyoming for more than one-half (1/2) of the year;
				however, no person shall be deemed to have lost residency by reason of absence
				on business of the United States, or of the state, or in the military or naval
				service of the United States. A qualifying resident must satisfy the residency
				requirement for each of the five (5) years preceding the year of the
				application for refund under this program.
(n) "Taxable and nontaxable income" means all
				income of all members of the household including, but not limited to:
(i) Wages;
(ii) Net self-employment income;
(iii) Unemployment compensation;
(iv) Worker's compensation;
(v) Lease payments;
(vi) Net rental income;
(vii) All interest earnings;
(viii) Social security income;
(ix) All retirement plans; and
(x) Alimony