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SF 68

Government owned lands.

2025 Regular Session

SF 68 would temporarily exempt state-owned lands from property taxes for 2025 and create a task force to study and propose long-term policy on government-owned property taxation.

S COW:Failed 11-16-3-0-1
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Bill Summary · SF 68

Summary — SF 68 (2025): “Government owned lands”

Status: Introduced Jan 21, 2025; Committee of the Whole vote Failed 11–16–3–0–1 (Feb 4, 2025). Sponsor: Sen. Taylor. Companion: HF 524.

Main purpose

SF 68 would (1) create a short-term, statewide property tax exemption for lands owned by the State of Wyoming regardless of how those lands are used, and (2) establish a legislatively‑staffed task force to study and recommend policy on the taxability of government‑owned property.

Key provisions

  • Property tax exemption: Adds W.S. 39‑11‑105(a)(xlvi) to exempt “lands owned by the state of Wyoming” from property taxation “regardless of the use of the lands.” The exemption applies to the tax year beginning January 1, 2025 and is repealed January 1, 2027 (two‑year/single tax‑year window).
  • Scope: The bill specifies that the exemption applies to lands owned by the state. The bill also states that taxation of other property—including improvements to land—may still occur where those items are not owned and used primarily for a governmental purpose.
  • Task force: Creates a study task force (4 members appointed by the Speaker of the House, 4 by the President of the Senate, 2 by the Governor) to:
    • Review historical and legal issues affecting taxation of government property (including state lands),
    • Compare exemptions across levels of government (federal, state, municipal, county, school),
    • Recommend policy clarifications or changes (including possible definitions of “governmental purpose” or uniform exemptions).
    • Report due to the Governor and specified interim committees by Oct 1, 2025. The task force terminates June 30, 2026.
  • Compensation and staffing: Legislative members receive per diem/mileage; non‑legislative, non‑state employees receive legislative per diem; Legislative Service Office staffs the task force; DOR and the Office of State Lands and Investments (OSLI) to assist on request.
  • Appropriations: $45,000 from the General Fund to the Legislative Service Office and $20,000 from the General Fund to the Governor’s Office (for task force member compensation), effective immediately and available through June 30, 2026.

Fiscal impact and affected entities

  • Estimated reduction in total property tax collections ≈ $3.0 million in tax years 2025 and 2026 (FY2026 and FY2027). Of that, ~ $1.9 million per year is estimated to reduce revenues to the School Foundation Program (loss from the 43 mills that support K‑12). Remaining reductions affect local taxing entities (counties, school districts, municipalities).
  • The fiscal note indicates corresponding decreases in SFP expenditures/revenue flows and notes the Governor previously recommended a $3.0M appropriation in OSLI to pay property taxes on state lands; if lands become exempt, that appropriation dynamics would change.
  • Department of Revenue and OSLI data used for estimates, but DOR notes some state lands may not previously have been on county tax rolls and OSLI has not assessed pass‑through of tax burdens to lessees.

Timeline / applicability

  • Exemption applicable to tax year beginning Jan 1, 2025; repeal effective Jan 1, 2027.
  • Task force report due Oct 1, 2025; task force ends June 30, 2026.
  • Bill effective immediately upon completion of acts necessary under the Wyoming Constitution (as written).

Legislative history (selected)

  • Received for introduction 12/28/2024; introduced 1/21/2025.
  • S03 – Revenue: Recommend Do Pass 4–1 (1/28/2025).
  • S02 – Appropriations: Recommend Do Pass 5–0 (1/30/2025).
  • Placed on General File (1/30/2025).
  • Committee of the Whole amendment (Sen. Hicks) adopted in COW, but the bill ultimately failed in COW 11–16–3–0–1 (2/4/2025).

Practical effect

If enacted as written, SF 68 would temporarily remove state‑owned lands from property tax rolls for tax year 2025, reducing local and school funding receipts that depend on property tax. The task force component would provide a formal study and recommendations to inform longer‑term policy choices about taxation of government property.

Compiled from official sources — confirm details with the bill’s official record.

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