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Read. Follow. Verify.Wyoming sets residential property taxable value to zero and creates a two percent statewide sales and use tax
Last action · February 13, 2026: H Did not Consider for IntroductionSponsor: Revenue
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What This Bill Proposed
House Bill 118 reduces the of residential real property to zero percent and imposes a new two percent statewide sales and starting April 1, 2027, to fund local governments for the resulting revenue decrease. The measure creates the property tax reduction and replacement account to distribute funds to counties and requires the act to be contingent on the passage of a constitutional amendment at the 2026 general election.
Residential property owners see their property tax assessment percentage eliminated, while consumers statewide face a two percent increase in sales and es unless exempted as industrial facilities under permitting.
- The Joint Revenue Interim Committee is a standing interim committee of the Wyoming Legislature that studies tax and revenue policies between legislative sessions. context
- House Bill 118 relies on the passage of a constitutional amendment proposed via 2026 Senate Joint Resolution 0003 to take legal effect. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Residential real property owners
Residential property taxable value is set to zero percent, altering property tax obligations.
Local governments
Local governments receive replacement revenue distributed from the newly created state account.
Industrial facilities
Industrial facilities subject to permitting by the industrial siting council are exempt from the additional sales and use tax during permitting and construction.
Key Facts
- The taxable value of residential real property is set to zero percent (0%).
- Residential real property is defined as real property improved by a dwelling designed to house not more than three families used as a primary residence.
- An additional sales tax of two percent (2%) is imposed beginning April 1, 2027.
- An additional use tax of two percent (2%) is imposed beginning April 1, 2027.
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- The additional sales and use taxes do not apply to industrial facilities subject to permitting by the industrial siting council during permitting and construction.
- A property tax reduction and replacement account is created to hold revenue attributable to the new taxes.
- County assessors must certify annual residential tax reductions to the department by September 1 of each year.
- Distributions to counties to reimburse tax reductions are determined and distributed not later than February 15 of each year.
- The act is effective only upon certification by the secretary of state that electors adopted the constitutional amendment at the 2026 general election via 2026 Senate Joint Resolution 0003.
Frequently Asked Questions
What happens to residential property taxes under this bill?
Are all businesses subject to the new sales and use tax?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
3 actions- Feb 13, 2026HouseH Did not Consider for Introduction
- Feb 9, 2026HouseH Received for Introduction
- Feb 6, 2026Bill Number Assigned
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Complete Replacement of Residential Property Tax with Sales Tax
The bill couples the complete elimination of residential property taxes with a broad two percent sales and use tax and a dedicated state reimbursement account.
Connected Entities
Sources
www.wyoleg.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy80Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz60Current news / social attention level
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