Wyoming Veterans Property Tax Exemption

Wyoming Statute 39-13-105 exempts $6,000 of assessed value for a qualifying veteran. Senate File 89 of 2024 raised the figure from $3,000 to $6,000 beginning with the 2025 tax year, so a source quoting $3,000 is out of date, and at least one state page still does. Because Wyoming assesses residential property at a fraction of market value and county mill levies vary, $6,000 of assessed value translates into a few hundred dollars of tax relief rather than a few thousand. It is a real but modest benefit. The feature that distinguishes it from every other property tax exemption in this catalog is that the veteran can choose where to spend it. The exemption may be applied against the property tax on a primary residence, or against motor vehicle registration fees instead. A veteran who rents rather than owns is not shut out: they can take the value against a vehicle. Nobody else in this catalog offers that flexibility. Eligibility has a residency part and a service part, and both have to be met. The veteran has to be a current Wyoming resident and to have lived in the state for three years. The service part is satisfied by honorable service during World War I, World War II, Korea, or Vietnam, by overseas service for which an Armed Forces Expeditionary Medal or other authorized campaign medal was awarded, or by certification of a compensable service-connected disability from VA or a branch of the armed forces. An unremarried surviving spouse, and in some circumstances a surviving parent, may also qualify. That disability path is worth noting because it has no percentage floor written into it: a compensable service-connected disability means a rating that pays compensation, which begins at 10 percent. A peacetime veteran with a 10 percent rating qualifies where a peacetime veteran with no rating does not. The application deadline is the fourth Monday in May, and the claim goes to the county assessor rather than to the state. The program is administered county by county with Department of Revenue guidance. No expansion passed in 2026, whatever some guides say. House Bill 68 of the 2026 budget session would have exempted the whole primary residence and up to ten acres for a veteran VA certifies as 100 percent permanently and totally disabled, from the 2027 tax year; it cleared the House Revenue Committee but was not considered by the full House before the February 20 deadline and died. House Bill 67, which would have cut the residency requirement and added Guard members with two years' service and other groups, failed 24 to 25 in the House Committee of the Whole, and its Senate mirror, Senate File 98, was never considered. A proposed constitutional amendment for a total exemption at 100 percent passed the House in January 2025 but was rejected in the Senate Committee of the Whole, so it is not on the November 2026 ballot. The exemption is still the $6,000 of assessed value described above, with three years' residency.