§ 39-13-105 — Exemptions

Wyoming § 39-13-105

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 13: AD VALOREM TAXATION

Text

(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 or the surviving parents if there is
no surviving spouse. Surviving parents who are divorced and
living separately may both qualify separately for the exemption.
The tax exemption shall be applied to property the title to
which is held by the surviving spouse or surviving parents or to
property which is the subject of a trust created by or for the
benefit of the surviving spouse or surviving parents;
(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 six thousand dollars ($6,000.00) 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, the
claimant's spouse or the claimant's parents, the claimant, the
claimant's spouse or the claimant's parents are 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, the
claimant's spouse or the claimant's parents, or the claimant,
the claimant's spouse or the claimant's parents are 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 or qualifying surviving
parents in not more than one (1) county in this state unless the
surviving parents are divorced and living in different counties.
(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,
or the surviving parents if there is no surviving spouse, shall
qualify for the tax exemption under W.S. 39-11-105(a)(xxiv) and
may apply for the exemption 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 or parents were residents of
Wyoming;
(ii) The veteran's spouse or parents have been
residents of Wyoming for at least three (3) years at the time
the spouse or parents claim 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.