reglab/statecodes huggingface dataset:
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 13 - PROPERTY TAX APPRAISER EDUCATION AND CERTIFICATION › Section 13-4 - Education and Training Programs

Current through July 13, 2024
(a) The
				Administrator shall annually develop, in consultation with the President of the
				Wyoming County Assessors Association or their designee, a list of accredited
				educational courses indicating those that qualify as core and a tentative
				schedule for the courses to be offered. The Department shall conduct or sponsor
				accredited educational courses. These courses shall be selected by the
				Department and shall be held subject to cancellation due to unforeseen
				circumstances or inadequate registration
(b)
				All instructional hours for any given course, in person or virtual, must be
				attended for an enrolled student to receive full credit. An employee not
				testing may be permitted to not participate in any review session or test, but
				all hours of instruction must be attended.
(c) The Department, with input from the
				President of the Assessor's Association, shall develop a New Assessor
				Orientation course containing information for newly elected or appointed
				Assessors. The material contained within this class is to assist in
				understanding the duties and functions of their offices as prescribed by law.
				New Assessor Orientation is mandatory and required for newly elected or
				appointed Assessors in addition to the requirements set forth under Section
				5 Certification. This class will be offered
				every four years to coincide with the election of new Assessors and at the
				discretion of the Administrator.
(d) Wyoming Assessment Practices refers to a
				course developed by the Department and offered at the discretion of the
				Administrator. The information will be as specific to Wyoming as possible. The
				curriculum shall include but is not limited to:
(i) Statutes, case law, rules and regulations
				related to property assessment and taxation in Wyoming:
(ii) Computer Assisted Mass Appraisal
				(CAMA):
(iii) Reporting
				requirements:
(iv)
				Appraisal
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 13 - PROPERTY TAX APPRAISER EDUCATION AND CERTIFICATION › Section 13-5 - Certification

Current through July 13, 2024
(a) Recommended
				coursework may be posted on the Property Tax Division website for different
				career paths within the Assessor's Office and for State of Wyoming employees.
				The County Assessor shall ensure that no individual within the County
				Assessor's Office performs the duties or exercises the authority of a property
				tax appraiser unless certified by the Department. The Administrator shall
				ensure that no individuals within the Department performs the duties or
				exercises the authority of a property tax appraiser unless certified.
(i) Valuations provided by third party
				appraisers must be approved by a Wyoming certified property tax appraiser in
				the jurisdiction requesting the valuation.
(ii) Valuations of centrally assessed
				properties by third party appraisers must be approved by a Wyoming certified
				property tax appraiser within the Department of Revenue.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 13 - PROPERTY TAX APPRAISER EDUCATION AND CERTIFICATION › Section 13-6 - Accredited Core Education Courses

Current through July 13, 2024
(a) IAAO Tested
				Courses and Tested Workshops;
(b)
				Wyoming Assessment Practices;
(c)
				Appropriate core education courses may be approved by the
				Administrator.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 13 - PROPERTY TAX APPRAISER EDUCATION AND CERTIFICATION › Section 13-7 - Reporting

Current through July 13, 2024
(a) On or before
				the first Monday in November, the Administrator shall make available, via the
				Assessor's Portal on the Property Tax Division web site, a county specific
				listing of the course and program hours taken by county employees during the
				calendar year to the appropriate County Assessor. The County Assessor shall
				review and submit information regarding additions, errors, or discrepancies for
				that calendar year. The Administrator's corrected record of education shall be
				considered the formal record of education for purposes of property tax
				appraiser certification.
(b) On or
				before December 31 of each year, the
				Administrator shall make available via the Assessor's Portal on the Property
				Tax Division web site a county specific register of those persons who meet the
				educational requirements for the following tax year, and are eligible for
				certification, either temporary or permanent.
(c) On or before February 1 of each year, the
				Administrator shall provide to the Director of Revenue a final register of
				those persons eligible for temporary and permanent certification. The
				Administrator will produce and distribute certification award documents to each
				qualified person.
(d) The
				Department will provide a report to the State Board of Equalization listing
				those individuals achieving certification for the year no later than March 1.
				In addition, the Department will provide a report to the appropriate Board of
				County Commissioners listing Assessor/staff achieving certification for the
				year no later than March 1.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 13 - PROPERTY TAX APPRAISER EDUCATION AND CERTIFICATION › Section 13-8 - Penalty

Current through July 13, 2024
(a) Excessive
				absences of any county assessor from required education programs shall be
				communicated to the appropriate Board of County Commissioners and to the
				Governor pursuant to
				W.S.
				18-3-201(b)(iv).
(b) If the Department is made aware of any
				Assessor allowing individuals to make value judgements in the appraisal process
				without being certified or to disregard USPAP, the Assessor may be reported to
				the Board of County Commissioners or the State Board of Equalization.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-1 - Authority

Current through July 13, 2024
These rules are promulgated by the Department of Revenue
				  (Department) under the authority of W.S. 39-11-102(b) and W.S. 16-3-103.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-1 - Authority

Current through July 13, 2024
These rules are promulgated by the Department of Revenue
				  (Department) under the authority of
				  W.S.
				  39-11-102(b) and W.S.
				  W.S.
				  16-3-103.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-2 - Purpose

Current through July 13, 2024
These rules are intended to supplement W.S. 39-11-105  by
				  implementing standards to provide a reference to accepted definitions,
				  procedures and criteria for the exemption from assessment of taxation of real
				  and personal property.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-2 - Purpose

Current through July 13, 2024
These rules are intended to supplement
				  W.S.
				  39-11-105 by implementing standards to
				  provide a reference to accepted definitions, procedures and criteria for the
				  exemption from assessment of taxation of real and personal
				  property.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-3 - Considerations

Current through July 13, 2024
(a) For county
				assessed property, county assessors are responsible for making the initial
				determination of exemption and are the custodian of any application requesting
				exemption.
(i) For publicly owned property the
				assessor begins with the legal presumption the property is exempt.
(ii) For all other property, both real and
				personal, the exemption process begins with the legal presumption the property
				is assessable utilizing the established principle that taxation is the rule,
				and exemptions are not presumed.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-3 - Considerations

Current through July 13, 2024
(a) For county assessed property, county
				assessors are responsible for making the initial determination of exemption and
				are the custodian of any application requesting exemption.
(i) For publicly owned property the assessor
				begins with the legal presumption the property is exempt.
(ii) For all other property, both real and
				personal, the exemption process begins with the legal presumption the property
				is assessable utilizing the established principle that taxation is the rule,
				and exemptions are not presumed.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-4 - Burden of proof

Current through July 13, 2024
(a) Except for
				publicly-owned property, the burden is on the owner to prove the property meets
				exemption requirements. An affidavit or similar form is recommended to
				establish basic facts on ownership, use and type of property.
(b) For publicly owned property, the burden
				is on the taxing authority to establish taxability.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-5 - Publicly owned property - W.S. 39-11-105(a)(i)-(vi)

Current through July 13, 2024
(a) Publicly
				owned property is not, per se, exempt from taxation. The property is exempt
				only "when used primarily for a governmental purpose."
(b) The phrase "governmental purpose" cannot
				be precisely defined. The following considerations should be evaluated:
(i) If a service or function is obligatory
				(one the governmental entity must perform as a legal duty imposed by statute),
				the function is governmental and the associated property is exempt.
(ii) If a service is rendered gratuitously,
				supported by taxes, and for the public welfare or enjoyment generally, the
				property associated with providing such service is exempt.
(iii) Property owned by a governmental entity
				acting in its proprietary capacity is not exempt, (e.g. where a city enters the
				field of private competitive business for profit or into activities which may
				be and frequently are carried on through private enterprises).
(iv) Governmental property subject to the
				payment of service (user) fees is not exempt unless the specific use is
				provided by statute (e.g., public sewer and water services).
(A) Municipally-owned electric utility plants
				are proprietary functions supported by service fees. The function is not
				specifically recognized a exempt by statute.
(B) Limited property associated with a
				municipally-owned utility used to light streets, direct traffic and light city
				offices, is exempt as a service for the public welfare generally. Such property
				of the municipal plants is exempt.
(v) Vacant land is not recognized as a
				governmental purpose, except where statutory authority exists requiring the
				entity to acquire and hold lands for future governmental use.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-5 - Publicly owned property - W.S. 39-11-105(a)(i)-(vi)

Current through July 13, 2024
(a)
				Publicly owned property is not, per se, exempt from taxation. The property is
				exempt only "when used primarily for a governmental purpose."
(b) The phrase "governmental purpose" cannot
				be precisely defined. The following considerations should be evaluated:
(i) If a service or function is obligatory
				(one the governmental entity must perform as a legal duty imposed by statute),
				the function is governmental and the associated property is exempt.
(ii) If a service is rendered gratuitously,
				supported by taxes, and for the public welfare or enjoyment generally, the
				property associated with providing such service is exempt.
(iii) Property owned by a governmental entity
				acting in its proprietary capacity is not exempt, (e.g. where a city enters the
				field of private competitive business for profit or into activities which may
				be and frequently are carried on through private enterprises).
(iv) Governmental property subject to the
				payment of service (user) fees is not exempt unless the specific use is
				provided by statute (e.g., public sewer and water services).
(A) Municipally-owned electric utility plants
				are proprietary functions supported by service fees. The function is not
				specifically recognized a exempt by statute.
(B) Limited property associated with a
				municipally-owned utility used to light streets, direct traffic and light city
				offices, is exempt as a service for the public welfare generally. Such property
				of the municipal plants is exempt.
(v) Vacant land is not recognized as a
				governmental purpose, except where statutory authority exists requiring the
				entity to acquire and hold lands for future governmental use.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-6 - Indian property - W.S. 39-11-105(a)(i) and 39-11-103

Current through July 13, 2024
Real property owned by the United States in trust for the
				  benefit of an individual Indian is exempt, whether the property is located on
				  or off-reservation.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-7 - Church property - W.S. 39-11-105(a)(vii)

Current through July 13, 2024
(a) The word
				"exclusively" shall not be construed so narrowly and literally that it defeats
				the purpose of the exemption. Any use, however, other than one qualifying as
				religious worship under the statute must be de minimis (truly minor). As an
				example, the receipt of pay for temporary use of church property, when not
				needed or desired for religious services, is minor and will not affect the
				exemption.
(b) The real property
				exemption for religious worship, church schools and church parsonages, includes
				land around such institutions reasonably necessary for convenient ingress and
				egress, light, air, or appropriate ornament. However, lots adjacent to a church
				building which are not reasonably needed for the convenient enjoyment of the
				building as a church are not exempt.
(c) Property used for religious worship
				together with other multiple uses including educational, commercial, social or
				charitable, is not exempt. (Kings Ranch, #85-4)
(d) A "church school" is one operated under
				the auspices or control of a local church, religious congregation, or
				denomination established to promote and promulgate the commonly held religious
				doctrines of the group, though it may also include basic academic subjects in
				its curriculum.
(e) The assessor
				may consider evidence of sales/use tax exemption as a qualified religious
				organization granted by the State pursuant to W.S. 39-15-
				105(a)(iv)(B).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-7 - Church property - W.S. 39-11-105(a)(vii)

Current through July 13, 2024
(a) The word
				"exclusively" shall not be construed so narrowly and literally that it defeats
				the purpose of the exemption. Any use, however, other than one qualifying as
				religious worship under the statute must be de minimis (truly minor). As an
				example, the receipt of pay for temporary use of church property, when not
				needed or desired for religious services, is minor and will not affect the
				exemption.
(b) The real property
				exemption for religious worship, church schools and church parsonages, includes
				land around such institutions reasonably necessary for convenient ingress and
				egress, light, air, or appropriate ornament. However, lots adjacent to a church
				building which are not reasonably needed for the convenient enjoyment of the
				building as a church are not exempt.
(c) Property used for religious worship
				together with other multiple uses including educational, commercial, social or
				charitable, is not exempt. (Kings Ranch, #85-4)
(d) A "church school" is one operated under
				the auspices or control of a local church, religious congregation, or
				denomination established to promote and promulgate the commonly held religious
				doctrines of the group, though it may also include basic academic subjects in
				its curriculum.
(e) The assessor
				may consider evidence of sales/use tax exemption as a qualified religious
				organization granted by the State pursuant to
				W.S.
				39-15-105(a)(iv)(B).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-8 - Fire engines, stations and fire extinguishing equipment - W.S. 39-11-105(a)(x)

Current through July 13, 2024
(a) "Fire
				engines or stations" means dedicated equipment and land and improvements
				similar to that owned by governmental entities as fire engines or fire stations
				used exclusively to support firefighting activities. The fundamental basis for
				the exemption is the benefit conferred upon the public by privately-owned fire
				engines and fire stations, and the consequent relief, to some extent, of the
				burden upon the state to use its facilities and equipment to support
				firefighting activities.
(b)
				"Equipment used to extinguish fires" means equipment functionally capable of
				extinguishing fires, which is primarily and typically used for fire
				suppression. The phrase does not include equipment used to protect the health
				or safety of employees in fire situations nor equipment used to detect the
				presence of fire.
(c) A partial
				exemption for a fire station may only be given where a distinct, identifiable
				portion of the property is used for qualified purposes.
(d) Notification
(i) Annually, on or before October 15th, fire
				extinguishing exemption application forms and instructions shall be made
				available for review by taxpayers and/or agents at the Department's website
				located at
http://revenue.wyo.gov
.
(ii) Annually, on or before October 15th, the
				County Assessor shall provide standard exemption application forms and
				instructions to taxpayers who have made a request for said forms or has filed
				fire extinguishing exemption forms during the previous assessment
				year.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-8 - Fire engines, stations and fire extinguishing equipment - W.S. 39-11- 105(a)(x)

Current through July 13, 2024
(a) "Fire engines
				or stations mean dedicated equipment and land and improvements similar to that
				owned by governmental entities as fire engines or fire stations used
				exclusively to support firefighting activities. The fundamental basis for the
				exemption is the benefit conferred upon the public by privately-owned fire
				engines and fire stations, and the consequent relief, to some extent, of the
				burden upon the state to use its facilities and equipment to support
				firefighting activities.
(b)
				"Equipment used to extinguish fires" means equipment functionally capable of
				extinguishing fires, which is primarily and typically used for fire
				suppression. The phrase does not include equipment used to protect the health
				or safety of employees in fire situations nor equipment used to detect the
				presence of fire.
(c) A partial
				exemption for a fire station may only be given where a distinct, identifiable
				portion of the property is used for qualified purposes.
(d) Notification
(i) Annually, on or before October 15th, fire
				extinguishing exemption application forms and instructions shall be made
				available for review by taxpayers and/or agents at the Departments website
				located at
http://revenue.wyo.gov
.
(ii) Annually, on or before October 15th, the
				County Assessor shall provide standard exemption application forms and
				instructions to taxpayers who have made a request for said forms or has filed
				fire extinguishing exemption forms during the previous assessment
				year.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-9 - Property of a museum or hospital district - W.S. 39-11-105(a)(xvi)

Current through July 13, 2024
Not all property of a museum or hospital district is exempt.
				  A museum district may only exempt property owned for museum purposes (W.S. 18-10-203). A hospital district may only exempt property owned for hospital
				  purposes (W.S. 35-2-403).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-9 - Property of a museum or hospital district - W.S. 39-11-105(a)(xvi)

Current through July 13, 2024
Not all property of a museum or hospital district is exempt.
				  A museum district may only exempt property owned for museum purposes
				  (W.S.
				  18-10-203 ). A hospital district may only
				  exempt property owned for hospital purposes (W.S. W.S.
				  W.S.
				  35-2-403 ).
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-10 - Pollution control property - W.S. 39-11-105(a)(xx) and 35-11-1103

Current through July 13, 2024
(a) The
				determination of exempt value shall be made by reasonably calculating the
				assessed value of the portion of the property necessary for and devoted to
				elimination, control or prevention of air, water and land pollution. No portion
				of the assessed value of property which serves other beneficial purposes and
				use, or which has value as the specific source of marketable byproducts, shall
				be exempt.
(i) The exemption calculation shall
				be based on information or application filed by the taxpayer or otherwise
				available to the assessing officer. The information shall clearly show
				components, use, installed cost and date of installation, including requested
				adjustments for functional or economic obsolescence. The assessor shall not
				rely upon mass asset groupings found on appraisal summary sheets without
				additional information detailing the components and the value for tax purposes
				for comparison with the value claimed exempt.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-10 - Pollution control property - W.S. 39-11-105(a)(xx) and 35-11-1103

Current through July 13, 2024
(a) The determination of exempt value shall
				be made by reasonably calculating the assessed value of the portion of the
				property necessary for and devoted to elimination, control or prevention of
				air, water and land pollution. No portion of the assessed value of property
				which serves other beneficial purposes and use, or which has value as the
				specific source of marketable byproducts, shall be exempt.
(i) The exemption calculation shall be based
				on information or application filed by the taxpayer or otherwise available to
				the assessing officer. The information shall clearly show components, use,
				installed cost and date of installation, including requested adjustments for
				functional or economic obsolescence. The assessor shall not rely upon mass
				asset groupings found on appraisal summary sheets without additional
				information detailing the components and the value for tax purposes for
				comparison with the value claimed exempt.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-11 - Intangibles W.S. 39-11-105(a)(xxix) and W.S. 39-11-105(b)

Current through July 13, 2024
(a) Criteria
				for reporting of Intangible Exemptions.
(i)
				Requests for exemption shall be timely filed with the exemption clearly defined
				and supplemented by all supporting documentation as defined within these rules,
				on forms provided by the appropriate assessing jurisdiction. Taxpayer(s) shall
				not self exempt property or property considerations from their report forms. If
				such a condition is found, the exemption shall be denied in its entirety to the
				requesting taxpayer(s).
(ii) The
				intangible must be capable of being separately identified on the taxpayer's
				company:
(A) Books and records;
(B) Reports filed with any municipal, county,
				state or federal agency;
(C)
				Federal income tax returns; or
(D)
				Other documentation as required by the assessing jurisdiction.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-11 - Intangibles W.S. 39-11-105(a)(xxix) and W.S. 39-11-105(b)

Current through July 13, 2024
(a) Criteria for reporting of Intangible
				Exemptions.
(i) Requests for exemption shall
				be timely filed with the exemption clearly defined and supplemented by all
				supporting documentation as defined within these rules, on forms provided by
				the appropriate assessing jurisdiction. Taxpayer(s) shall not self exempt
				property or property considerations from their report forms. If such a
				condition is found, the exemption shall be denied in its entirety to the
				requesting taxpayer(s).
(ii) The
				intangible must be capable of being separately identified on the taxpayers
				company:
(A) Books and records;
(B) Reports filed with any municipal, county,
				state or federal agency;
(C)
				Federal income tax returns; or
(D)
				Other documentation as required by the assessing jurisdiction.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-12 - Schools, orphan asylums and hospitals - W.S. 39-11-105(a)(xxv)

Current through July 13, 2024
(a) The
				fundamental basis for this exemption is the benefit conferred upon the public
				by schools, orphan asylums and hospitals, and the consequent relief, to some
				extent, of the burden upon the state to educate, care and advance the interests
				of its citizens. Such institutions thus confer a benefit upon the general
				citizenry of the state and render an essential service for which they are
				relieved of certain burdens of taxation.
(b) "Schools" means property owned by private
				educational institutions and used primarily to provide "traditional education"
				equivalent to public education. "Traditional education" means systematic
				instruction in useful branches of learning afforded through methods common to
				public schools and educational institutions, directed at an indefinite class of
				persons, which benefits the general public indirectly because it is of a nature
				ordinarily provided by the government at taxpayer expense.
(i) "Traditional" may include courses
				offering specialized instruction such as those centered around teaching outdoor
				leadership and practical field experience to professionals in the field of
				outdoor education.
(ii)
				"Traditional" does not include continuing education or education for the
				professional advancement of an organization's members.
(iii) An entity is rebuttably presumed to be
				a "school" if it possesses a license and teacher certification from the Wyoming
				Department of Education, or evidence of courses for which college or university
				credit is given.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-12 - Schools, orphan asylums and hospitals - W.S. 39-11-105(a)(xxv)

Current through July 13, 2024
(a) The fundamental basis for this exemption
				is the benefit conferred upon the public by schools, orphan asylums and
				hospitals, and the consequent relief, to some extent, of the burden upon the
				state to educate, care and advance the interests of its citizens. Such
				institutions thus confer a benefit upon the general citizenry of the state and
				render an essential service for which they are relieved of certain burdens of
				taxation.
(b) "Schools" means
				property owned by private educational institutions and used primarily to
				provide "traditional education" equivalent to public education. "Traditional
				education" means systematic instruction in useful branches of learning afforded
				through methods common to public schools and educational institutions, directed
				at an indefinite class of persons, which benefits the general public indirectly
				because it is of a nature ordinarily provided by the government at taxpayer
				expense.
(i) "Traditional" may include
				courses offering specialized instruction such as those centered around teaching
				outdoor leadership and practical field experience to professionals in the field
				of outdoor education.
(ii)
				"Traditional" does not include continuing education or education for the
				professional advancement of an organization's members.
(iii) An entity is rebuttably presumed to be
				a "school" if it possesses a license and teacher certification from the Wyoming
				Department of Education, or evidence of courses for which college or university
				credit is given.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-13 - Property owned and used by secret and benevolent societies and associations - W.S. 39-11-105(a)(xxvi)

Current through July 13, 2024
(a) "Secret"
				means fraternal or lodge-type societies or associations which are not
				necessarily secret or ritualistic.
(b) "Benevolent" includes purposes which may
				be deemed charitable, as well as acts dictated by kindness, good will, or a
				disposition to do good, the objects of which have no relation to the promotion
				of education, learning, or religion, the relief of the needy, the sick, or the
				afflicted, the support of public works, or the relief of public burdens. The
				term has wider significance than "charitable" as a legal tenet but shall be
				limited to purposes or activities of sufficient public importance and
				wide-spread social value.
(c) To be
				exempt under this section, the institution shall fulfill the above definitions,
				and operate primarily for non-commercial purposes without any element of
				private profit.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-13 - Property owned and used by a secret and benevolent societies and associations - W.S. 39-11-105(a)(xxvi)

Current through July 13, 2024
(a) "Secret" means
				fraternal or lodge-type societies or associations which are not necessarily
				secret or ritualistic.
(b)
				"Benevolent" includes purposes which may be deemed charitable, as well as acts
				dictated by kindness, good will, or a disposition to do good, the objects of
				which have no relation to the promotion of education, learning, or religion,
				the relief of the needy, the sick, or the afflicted, the support of public
				works, or the relief of public burdens. The term has wider significance than
				"charitable" as a legal tenet but shall be limited to purposes or activities of
				sufficient public importance and wide-spread social value.
(c) To be exempt under this section, the
				institution shall fulfill the above definitions, and operate primarily for
				non-commercial purposes without any element of private profit.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-14 - Senior citizens' centers - W.S. 39-11-105(a)(xl)

Current through July 13, 2024
(a) "Senior
				citizen centers" include property used to provide transportation, information,
				and recreation facilities and other services which enable senior citizens to
				maintain their independence and avoid institutionalization.
(i) Senior citizen meal facilities or senior
				citizen housing complexes which are part of a senior citizen center are exempt.
				For the exemption, nonprofit organizations providing meals or services to
				senior citizens shall possess certification of such activity by the division of
				public assistance and social services of the department of health and social
				services (or its successor).
(ii)
				Housing made available to senior citizens which is not part of a senior
				citizens' center (such as a retirement home) is exempt only if the entity
				owning the property meets the criteria of a "charitable society or association"
				in Section  15  of this Chapter. A retirement home is taxable if the residents
				provide their own furnishings and are charged for the cost of operating the
				home, including extra amenities enjoyed by the residents. Such a retirement
				home constitutes a commercial enterprise, even if operated on a non-profit
				basis with reduced charges.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-14 - Senior citizens' centers - W.S. 39 - 11 - 105(a)( xl )

Current through July 13, 2024
(a)
				"Senior citizen centers" include property used to provide transportation,
				information, and recreation facilities and other services which enable senior
				citizens to maintain their independence and avoid institutionalization.
(i) Senior citizen meal facilities or senior
				citizen housing complexes which are part of a senior citizen center are exempt.
				For the exemption, nonprofit organizations providing meals or services to
				senior citizens shall possess certification of such activity by the division of
				public assistance and social services of the department of health and social
				services (or its successor).
(ii)
				Housing made available to senior citizens which is not part of a senior
				citizens' center (such as a retirement home) is exempt only if the entity
				owning the property meets the criteria of a "charitable society or association"
				in Section
				15 of this
				Chapter. A retirement home is taxable if the residents provide their own
				furnishings and are charged for the cost of operating the home, including extra
				amenities enjoyed by the residents. Such a retirement home constitutes a
				commercial enterprise, even if operated on a non-profit basis with reduced
				charges.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-15 - Charitable Society of Association - W.S. 39-11-105(a)(xli)

Current through July 13, 2024
(a) "Charity"
				is a gift for the benefit of an indefinite number of persons in Wyoming, by
				bringing their minds or hearts under the influence of education or religion, by
				relieving their bodies from disease, suffering or constraint, by assisting them
				to establish themselves in life, or by erecting or maintaining public buildings
				or works. The fundamental basis for this exemption is the benefit conferred
				upon the public, and the consequent relief, to some extent, of the burden upon
				the state to care and advance the interest of its citizens.
(b) The property shall not be used for
				investment purposes as defined in Section  23  of this chapter.
(c) The property must be used directly for
				the operation of the charity, which would directly benefit the people of this
				state.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-15 - Charitable Society or Association - W.S. 39-11-105(a)(xli)

Current through July 13, 2024
(a) "Charity" is a gift for the benefit of an
				indefinite number of persons in Wyoming, by bringing their minds or hearts
				under the influence of education or religion, by relieving their bodies from
				disease, suffering or constraint, by assisting them to establish themselves in
				life, or by erecting or maintaining public buildings or works. The fundamental
				basis for this exemption is the benefit conferred upon the public, and the
				consequent relief, to some extent, of the burden upon the state to care and
				advance the interest of its citizens.
(b) The property shall not be used for
				investment purposes as defined in Section
				23 of this
				chapter.
(c) The property must be
				used directly for the operation of the charity, which would directly benefit
				the people of this state.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-16 - Nonprofit corporations - W.S. 39-11-105(a)(xxxv)

Current through July 13, 2024
(a) In order to
				be exempt under this section, the corporation shall demonstrate:
(i) income tax exempt status authorized by
				the Internal Revenue Service as a "501(c)(3)" corporation; and
(ii) the property is owned and used by the
				corporation to serve persons with disabilities, mental illness, substance abuse
				problems, or family violence problems; and
(iii) the extent to which the property is
				operated without any element of private profit, and primarily for
				non-commercial purposes as limited and defined by Section  23  of this
				Chapter.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-16 - Nonprofit corporations - W.S. 39-11-105(a)(xxxv)

Current through July 13, 2024
(a) In order to be exempt under this section,
				the corporation shall demonstrate:
(i) income
				tax exempt status authorized by the Internal Revenue Service as a "501(c)(3)"
				corporation; and
(ii) the property
				is owned and used by the corporation to serve persons with disabilities, mental
				illness, substance abuse problems, or family violence problems; and
(iii) the extent to which the property is
				operated without any element of private profit, and primarily for
				non-commercial purposes as limited and defined by Section
				23 of this
				Chapter.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-17 - Veterans' Exemption W.S. 39-11-105(a)(xxiv) and W.S. 39-13-105

Current through July 13, 2024
(a) Definitions
(i) For purposes of this Chapter, "principal
				residence" means the residential real property or manufactured home occupied by
				the veteran or qualifying surviving spouse as his or her sole or primary
				home.
(ii) For purposes of this
				Chapter, "military service" means active federal service in a branch of the
				armed forces of the United States, including active federal service in the
				National Guard or Reserve units associated with a branch of the armed forces of
				the United States. The term "military service" as used herein does not include
				"active state service" as defined in W.S. 19-7-101(a)(v), as amended, and is
				expressly limited to federal service under Title 10, United States
				code.
(iii) For purposes of this
				Chapter, "tax year" means the calendar year, commencing with the real property
				assessment date of January 1st, and ending upon December 31st. The "tax year"
				for motor vehicle and mobile homes shall coincide with the current enrollment
				period for the exemption and shall conclude on the fourth Monday in
				May.
(iv) For purposes of this
				Chapter, "other authorized service or campaign medal" shall be defined as
				campaign or service medal(s) authorized by the Department of Defense for
				service in armed conflicts in a foreign country, and issued by the Department
				of Defense to the veteran and enumerated on the discharge documents.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-17 - Veterans' Exemption W.S. 39-11-105(a)(xxiv) and W.S. 39-13-105

Current through July 13, 2024
(a) Definitions
(i) For purposes of this Chapter, "principal
				residence" means the residential real property or manufactured home occupied by
				the veteran or qualifying surviving spouse as his or her sole or primary
				home.
(ii) For purposes of this
				Chapter, "military service" means active federal service in a branch of the
				armed forces of the United States, including active federal service in the
				National Guard or Reserve units associated with a branch of the armed forces of
				the United States. The term "military service" as used herein does not include
				"active state service" as defined in
				W.S.
				19-7-101(a)(v), as amended,
				and is expressly limited to federal service under Title 10, United States
				code.
(iii) For purposes of this
				Chapter, "tax year" means the calendar year, commencing with the real property
				assessment date of January 1st, and ending upon December 31st. The tax year for
				motor vehicle and mobile homes shall coincide with the current enrollment
				period for the exemption and shall conclude on the fourth Monday in
				May.
(iv) For purposes of this
				Chapter, "other authorized service or campaign medal" shall be defined as
				campaign or service medal(s) authorized by the Department of Defense for
				service in armed conflicts in a foreign country, and issued by the Department
				of Defense to the veteran and enumerated on the discharge documents.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-18 - Single-Family Residential Structure - W.S. 39-11-105(a)(xliii)

Current through July 13, 2024
(a) The amount
				of the exemption shall be any assessed value of the single-family residential
				structure that is in excess of the prior year assessed value less any exemption
				applied the prior year under this statute, plus four percent (4%).
(i) Calculation example:
2023 assessed value
2024 maximum assessed value (4%)
2024 original assessed value
2024 assessed value exemption amount
10,000
10,400
11,000
600
2024 assessed value
2025 maximum assessed value (4%)
2025 original assessed value
2025 assessed value exemption amount
10,400
10,816
12,000
1,184
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-18 - Claimed exemptions on multiple authorities

Current through July 13, 2024
(a)
				Taxpayers may claim exemption on the basis of one or more statutory provisions.
				Careful analysis of the ownership and use of the property is required.
(i) For example, museum property may be
				exempt because: it is a public municipal museum operated for a governmental
				purpose under
				W.S.
				15-1-103 and W.S.
				W.S.
				39-11-105(a)(v); it is a
				public county museum operated for a governmental purpose under W.S.
				W.S.
				18-10-101 and W.S. W.S.
				W.S.
				39-11-105(a)(iii); it is
				property of a special museum district under W.S. W.S.
				W.S.
				18-10-201 and W.S.
				W.S.
				39-11-105(a)(xvi); or it is
				owned by a nonprofit entity qualifying as a charitable association and operated
				on a noncommercial basis under W.S.
				W.S.
				39-11-105(a)(xli). Under
				this example only one exemption is applicable based on ownership and
				operation.
(ii) Under appropriate
				circumstances more than one exemption provision may apply, (e.g. an entity may
				be both a school and a nonprofit charitable and benevolent entity owning
				property for a non-commercial use).
(iii) Different criteria are applicable and
				each shall be separately and carefully analyzed in making an exemption
				determination.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-19 - Claimed exemptions on multiple authorities

Current through July 13, 2024
(a) Taxpayers
				may claim exemption on the basis of one or more statutory provisions. Careful
				analysis of the ownership and use of the property is required.
(i) For example, museum property may be
				exempt because: it is a public municipal museum operated for a governmental
				purpose under W.S. 15-1-103  and W.S. 39-11-105(a)(v); it is a public county
				museum operated for a governmental purpose under W.S. 18-10-101  and W.S. 39-11-105(a)(iii); it is property of a special museum district under W.S. 18-10-201  and W.S. 39-11-105(a)(xvi); or it is owned by a non-profit entity
				qualifying as a charitable association and operated on a noncommercial basis
				under W.S. 39-11-105(a)(xli). Under this example only one exemption is
				applicable based on ownership and operation.
(ii) (Under appropriate circumstances more
				than one exemption provision may apply, (e.g. an entity may be both a school
				and a nonprofit charitable and benevolent entity owning property for a
				non-commercial use).
(iii)
				Different criteria are applicable and each shall be separately and carefully
				analyzed in making an exemption determination.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 14 - PROPERTY TAX EXEMPTION STANDARDS › Section 14-19 - Lease or rental of property

Current through July 13, 2024
(a) The occasional
				rental of property by an exempt entity, if such rental does not interfere with
				the use of the property consistent with the exemption standards, will not
				affect the exemption.
(b) With the
				exception of (c) and (d) below, the rental of property to an exempt entity
				(including rental by an exempt entity to an exempt entity) for any gain or
				profit shall render the property taxable. The commercial use of the property by
				the owner is part of its total use, and therefore an exemption is not
				available.
(c) The leasing of
				publicly owned property is not, of itself, a use for nongovernmental purposes
				if the primary use is reasonably necessary to the efficient provision of a
				governmental function or service. The fact a governmental entity accomplishes
				such function through a lessee will not affect the exemption. If, however,
				governmental property is used by a lessee for non-governmental purposes, the
				property is not exempt.
(d) Leased
				property owned by the State Loan and Investment Board through foreclosure is
				exempt.
(e) If a lease arrangement
				results in taxability of property owned by an exempt entity, the exempt entity
				owes the tax. The lessee shall not be assessed as leaseholds are not subject to
				taxation.