Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative (2026)

Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative
Election date November 3, 2026
Topic Homestead tax exemptions and Property tax exemptions
Status On the ballot
Type Initiated state statute	Origin Citizens

The Wyoming Homeowner’s Primary Residence Property Tax Exemption Initiative is on the ballot in Wyoming as an initiated state statute on November 3, 2026.

A "yes" vote supports allowing eligible homeowners to exempt 50% of their primary residence’s assessed value from property taxes.

A "no" vote opposes allowing eligible homeowners to exempt 50% of their primary residence’s assessed value from property taxes.

Overview

Wyoming voters will decide a citizen-initiated measure for the first time in three decades. The measure is also the first citizen initiative in the state to address tax policy.

What would the initiative do?

See also: Text of measure

The measure would create a homeowner's property tax exemption to exempt 50% of a primary residence's assessed value. Eligible homeowners must have been state residents for at least one year and have resided in their primary residence for at least six months of the preceding tax year. To apply for the exemption, property owners would need to submit a sworn claim to the county assessor by the fourth Monday in May, demonstrating ownership and primary residency. Homeowners who file an initial claim may maintain eligibility by confirming continued qualification annually with the assessor's office. The exemption would apply to houses, trailer houses, mobile homes, or other dwelling places. The exemption could also apply to property owned by a farming or ranching business, if the home is the primary residence of a partner, shareholder, or one of their relatives.

What are supporters and opponents saying about this measure?

See also: Support and Opposition

The initiative was sponsored by BCR Initiatives, a group of three individuals—Brent Bien, Cheryl Aguiar, and Rich Weber. Bien ran in the Republican primary election for governor in 2022. Weber was his campaign manager. Aguiar is the chair of the Hot Springs County Republican Party. BCR Initiatives said the initiative would mean that “100,000 retired people on fixed incomes won’t lose their home because they can’t afford property tax. All the working people looking at buying a home will be able to afford their government rent (property tax). Families struggling to make ends meet. Homeowners who try to budget and then get hit by … unexpected increases in their property taxes.”

State Rep. Liz Storer (D-23) said the initiative would result in a loss of state tax revenue to fund education. Storer said, “This initiative will help rich people the most at the expense of Wyoming’s kids and its communities. There’s a better way to provide meaningful tax relief to those who really need it."

How do property taxes work in Wyoming?

See also: Background

As of 2025, property in Wyoming is categorized into four tax classes: minerals and mine products, industrial property, residential real property (recently added as a fourth class after voter approval of a 2024 constitutional amendment), and all other real and personal property. Tax rates are uniform within each class, except for a newly authorized subclass for owner-occupied primary residences in the residential property class, which may be assessed at a different rate. As of 2024, assessment rates were 9.5% of fair market value for agricultural, commercial, and residential property, 11.5% for industrial property, and 100% for minerals. Wyoming also provides for a homestead exemption, reducing taxable value by $20,000 for individuals or $40,000 for married couples. Recent legislative changes to property tax laws include House Bill 0003, which provided a 50% property tax exemption for long-term homeowners aged 65 and older who have paid taxes in Wyoming for 25 years, effective from January 2025 to July 2027. Additionally, House Bill 0004 expanded the state's Property Tax Refund Program, allowing partial refunds for homeowners with household incomes up to 145% of the median gross household income. The existing property tax refund program provides for a refund of a portion (up to 75% of the applicant's prior year's property tax) of property taxes paid by a homeowner if the individual's gross household income is not more than 125% of the median gross household income.

Text of measure

Full text

The initiative would add a new paragraph to Wyoming Statutes 39-11-105(a), the Wyoming statute addressing property tax exemptions. The following underlined text would be added:

Note: Use your mouse to scroll over the text below to view the ballot language.

(xliii) A portion of property used as a primary residence as a homeowner’s exemption. The following shall apply to the homeowner's exemption:

(A) For property used as a primary residence, fifty percent (50%) of the assessed value of the primary property is exempt from property taxation as a homeowner's exemption. Not more than one (1) homeowner’s exemption shall apply to the same property in any year and no owner shall claim more than one (1) homeowner’s exemption in any year including property that is improved by a residence that houses more than one (1) family. To claim a homeowner’s exemption the person shall have been a resident of this state for not less than one (1) year prior to claiming an exemption under this paragraph and shall have resided in the applicable primary residence for at least six (6) months of the immediately preceding tax year. To claim a homeowner’s exemption, the owner of the property shall submit a sworn claim to the county assessor not later than the fourth Monday in May on forms provided by the department of revenue demonstrating that the person is the owner of the property, and that the property is the person's primary residence. False claims are punishable as provided by W.S. 6-5-303.

(B) After filing a sworn claim pursuant to subparagraph (A) of this paragraph, in subsequent years the claimant shall remain qualified for the homeowner's exemption provided by this paragraph providing that the claimant in subsequent years 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 paragraph;

(C) As used in this paragraph:

(I) “Primary residence” means a house, trailer house, mobile home, transportable home or other dwelling place;

(II) "Homeowner" means any of the following provided that no other person who may qualify as an owner or joint owner shall apply for a homeowner's exemption for the same property in the same year:

(1) A person who occupies and owns a primary residence either solely or jointly with other owners;

(2) A person who occupies a primary residence as a vendee in possession under a contract of sale;

(3) A person who occupies a primary residence owned by a business entity primarily formed for the purpose of farming or ranching if the person is a shareholder or partner of the business entity or is related to a shareholder or partner of the business entity.

(D) This act is applicable to tax year 2025 and thereafter.

Support

The initiative was sponsored by BCR Initiatives, a group of three individuals—Brent Bien, Cheryl Aguiar, and Rich Weber.

Arguments

• Initiative sponsor Cheryl Aguiar: "It's not fair that the people who pay property taxes have to be the ones that bear all the brunt of our economy. Right? Everybody should bear the brunt of our economy."
• BCR Initiatives: "[Approval of the initiative would mean that] “100,000 retired people on fixed incomes won’t lose their home because they can’t afford property tax. All the working people looking at buying a home will be able to afford their government rent (property tax). Families struggling to make ends meet. Homeowners who try to budget and then get hit by … unexpected increases in their property taxes."

Opposition

Opponents

Officials

• State Rep. Liz Storer (D)

Arguments

• State Rep. Liz Storer (D-23): “This initiative will help rich people the most at the expense of Wyoming’s kids and its communities. There’s a better way to provide meaningful tax relief to those who really need it.”

Campaign finance

See also: Campaign finance requirements for Wyoming ballot measures

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Background

Property taxes in Wyoming

As of 2025, the Wyoming Constitution required property to be assessed at full value unless otherwise provided for by law in each of the four property tax classes:

• gross production of minerals and mine products in lieu of taxes on the land where produced;
• property used for industrial purposes;
• residential real property (added as a new fourth class following approval of a 2024 constitutional amendment); and
• all other real and personal property.

A constitutional amendment approved by voters in 2024 authorized the state legislature to create a subclass within the new residential real property class for owner-occupied primary residences. This subclass is allowed to be assessed at a rate other than the uniform rate for property in the class. For other classes, tax rates must be uniform throughout the class.

As of 2024, property tax valuation assessment rates were set to be 9.5% of the fair market value for agricultural, commercial, and residential property, 11.5% of fair market value for industrial, and 100% of fair market value for minerals.

Wyoming has a homestead property tax exemption that exempts $20,000 for an individual (or $40,000 for a married couple or joint owner) from the fair market value before tax liability is applied to the remaining portion.

House Bill 0003 (2024)

The Wyoming State Legislature passed House Bill 0003, signed by Gov. Mark Gordon (R) on March 21, 2024. The bill created a property tax exemption of 50% of a primary residence's assessed value for longterm homeowners age 65 and older and who have paid property taxes in Wyoming for at least 25 years. The bill went into effect on January 1, 2025, and had a sunset date of July 1, 2027.

House Bill 0004 (2024)

The Wyoming State Legislature approved House Bill 0004, which was signed into law by Gov. Mark Gordon (R) on March 21, 2024.

The bill amended Wyoming’s Property Tax Refund Program. Under the existing program, qualifying homeowners could receive a refund of up to 75% of the previous year’s property taxes if their gross household income is no more than 125% of the median gross household income.

House Bill 0004 allowed homeowners with gross household incomes between 126% and 145% of the median to receive 65% of the refund amount authorized under the existing program.

Ballot initiatives in Wyoming

See also: History of Initiative & Referendum in Wyoming and List of Wyoming ballot measures

This is the first initiative to reach the ballot in 30 years.

Wyoming voters were granted the power of initiative and referendum in December 1968. In total, eight citizen initiatives have appeared on the statewide ballot in Wyoming: three in 1992, three in 1994, and two (one initiated statute and one veto referendum) in 1996. Of the eight initiatives to appear on the ballot, five were defeated and three were approved.

Type	Title	Subject	Description	Result
VR	Term limits referendum	Term limits	Overturn Senate Enrolled Act 4	d
CISS	Term Limits Disclosure	Term limits	Candidates indicate on ballot whether they support term limits	d
CISS	Local Option Gambling	Gambling	Permit local option gambling	d
CISS	Invest In Wyoming	Admin of gov't	Investment of state funds	d
CISS	Abortion Restriction	Abortion	Some restrictions on abortion	d
CISS	Ban Triple Trailers	Transportation	Ban triple trailers on the state's roads	a
CISS	Term Limits	Term limits	Term limits on state and federal politicians	a
CISS	Railroad Regulation	Business regulation	New railway safety procedures	a

Path to the ballot

See also: Laws governing the initiative process in Wyoming

In Wyoming, the number of signatures required to qualify an initiated state statute for the ballot is equal to 15% of the total ballots cast in the previous general election. The number of valid signatures required for the initiative was 29,730, based on votes cast in the 2022 general election. This requirement was used because proponents submitted signatures prior to the 2024 general election. The number of required signatures for 2026 initiatives increased to 40,669 based on the number of votes cast in the 2024 election.

As soon as petition sponsors have received the petition form from the state, they have 18 months to collect signatures and file their petitions, which provides an initiative-specific deadline for each initiative. Measures are placed on the first statewide general election ballot held more than 120 days after the adjournment of the legislative session.

Process in Wyoming

See also: Laws governing the initiative process in Wyoming

The requirements to get an initiated state statute certified for the 2026 ballot:

• Signatures: 40,669 valid signatures
• Deadline: February 9, 2026

Stages of this ballot initiative

The following is the timeline of the initiative:

• October 13, 2023-April 13, 2025: The initiative, sponsored by BCR Initiatives (Brent Bien, Cheryl Aguiar, Rich Weber), was approved to collect signatures between October 13, 2023, and April 13, 2025.
• On May 30, 2024: The secretary of state announced that the group of 315 volunteers had submitted 44,650 signatures.
• On June 30, 2024: The secretary of state announced that of the signatures submitted on May 30, only 28,700 were found to be valid.
• November 4, 2024: The group submitted additional signatures.
• January 2, 2025: Wyoming Secretary of State Chuck Gray (R) certified the initiative after finding that proponents had submitted 30,251 valid signatures.

How to cast a vote

See also: Voting in Wyoming

See below to learn more about current voter registration rules, identification requirements, and poll times in Wyoming.

How to vote in Wyoming

Poll times

In Wyoming, all polling places are open from 7 a.m. to 7 p.m. Mountain Time. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter information here.

To vote in Wyoming, one must be a United States citizen, a resident of Wyoming, at least 18 years of age, not have been declared mentally incompetent by a court, and not convicted of a felony unless pardoned or otherwise had their rights restored.

The registration deadline is 14 days before the election, but voters may also register and vote on the same day during the absentee voting period or on election day. There are three ways to register to vote in Wyoming: in person at the office of the county or town clerk, by mail the by submitting a completed application form to the county clerk, or at the polls on Election Day. A voter must provide documentary proof of citizenship to register to vote.

Automatic registration

Wyoming does not practice automatic voter registration.

Online registration

See also: Online voter registration

Wyoming does not permit online voter registration.

Same-day registration

Wyoming allows same-day voter registration.

Residency requirements

To register to vote in Wyoming, a voter must be a resident of a precinct in the state for not less than 30 days before the election.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Wyoming requires voters to provide proof of citizenship. Eligible documents are state and tribal IDs that do not indicate the individual is not a U.S. citizen, passports, certificates of citizenship or naturalization, a selective service registration acknowledgement card, documentation of a birth abroad issued by the State Department, or an original or certified copy of a birth certificate.

Voter ID requirements

Wyoming requires voters to present identification when voting. Generally, voters are required to present a photo ID, but there are two exceptions to that requirement that expire in 2029.

The following list of accepted ID was current as of June 2025. Click here for the Wyoming Secretary of State's page on accepted ID to ensure you have the most current information.

“

WY Driver's License or ID Card Tribal ID Card US Passport US Military Card DL or ID Card from Another State University of Wyoming Student ID Wyoming Community College Student ID Wyoming Public School Student ID Valid Medicare Insurance Card* Valid Medicaid Insurance Card* Valid Wyoming Concealed Firearm Permit *Medicare and Medicaid insurance cards will no longer be an acceptable form of identification for voting purposes after December 31st, 2029.

”

See also

2026 measures

• 2026 ballot measures
• Taxes on the ballot

Wyoming

• Wyoming ballot measures
• Wyoming ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Wyoming Secretary of State Initiative & Referendum Information
• Initiative full text

Footnotes

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