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 defied 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 navel
				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