Homeowner Property Tax Exemption (Single-Family Residential)
Who qualifies
- Income
- No income limit for this exemption.
- Ownership
- Owner of a single-family residential structure and associated improved land.
- Residency
- Owner-occupied primary residence. Beginning with tax year 2026 the owner must reside in the property for not less than eight (8) months of the year; active-duty service members (or their immediate family) unable to meet the residency test because of service may still qualify if the property is their legal domicile.
How much it saves
Worked example — a $300,000 home at Wyoming's median effective rate (~0.57%):
~$424/year
Estimate — this is an estimate, not a quoted bill.
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: For tax year 2026, an owner-occupancy affidavit is filed with the county assessor (online at ptd.wyo.gov/OWNEROCC) by March 1, 2026.
- Renewal: other — The exemption was created by 2025 SF0069 (Enrolled Act No. 60) and is currently authorized for tax years 2025 and 2026. For tax year 2025 it applied automatically to qualifying single-family homes; for tax year 2026 an owner-occupancy affidavit is required. Continuation beyond 2026 depends on further legislation.
- Official application form
Combining with other exemptions
Applies broadly to owner-occupied single-family homes; interaction with the veterans exemption was not separately verified.
Official sources:
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.