Wyoming · 2027 and beyond
Wyoming in 2027 and beyond: what is already law, and what is still open
Initiative 1 failed: no 50% homeowner exemption. The existing property tax exemptions continue. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Wyoming Department of Revenue sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Wyoming practitioner
Initiative 1 failed: no 50% homeowner exemption. The existing property tax exemptions continue. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
| Measure | Result | What it does |
|---|---|---|
| Initiative 1 | Rejected | Would have exempted 50% of the assessed value of a primary residence from tax year 2027. 56.79% no. |
Unofficial returns. Results become final when the state certifies them, usually by early December.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | There is no income tax. |
| The 25% homeowner exemption on the first $1 million of value now requires an affidavit and eight months’ occupancy. | |
| Starting with tax year 2027 | The 50% exemption for owners 65 and older who have paid Wyoming residential property tax for 25 years is permanent; claims go to the county assessor by March 1 each year. |
| The property tax refund program continues only if the Legislature funds it. | |
| 2028 and later, or conditional | The 2027 General Session decides what, if anything, replaces the initiative. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Wyoming articles.
What to watch
The 2027 General Session, which adjourns in March. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your most recent property tax bill or assessment notice
- Your 2026 federal return, once filed, to set 2027 withholding and estimated payments against it
- Any notice from the county or the state about a 2027 exemption or rate change
Questions people ask
Does anything here change the return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
Are the election results final?
Not yet. The figures on this page are the unofficial returns. The state certifies results in the weeks after the election, and this page will be corrected if anything changes.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Wyoming, after the election
Initiative 1 failed: no 50% homeowner exemption. The existing property tax exemptions continue.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Sources and where to check
- Legislative Service Office: Wyoming tax structure, rates and collections (June 3, 2025): 0% income tax under Art. 15, Sec. 18; 4% sales tax plus 0–3% local; 9.5% assessment ratio; 69.748 weighted average mill levy
- Cowboy State Daily (Oct. 27, 2026): the 1974 credit clause and economists on an income tax if Initiative 1 passes
- 2025 SF 69, Enrolled Act 60: 25% homeowner exemption on the first $1,000,000; eight-month occupancy from tax year 2026
- 2026 HB 45, Enrolled Act 23: long-term homeowner exemption, 50% of the first $3,000,000, March 1 deadline
- Governor’s Office (Feb. 4, 2026): emergency rules, March 1, 2026 owner-occupied deadline
- Rawlins Times (July 2026): the 4% cap, the Board of Equalization dispute and the court agreement
- W.S. 39-13-108: property tax payable November 10 and May 10, or in full by December 31; 18% interest
- Bloomberg Tax: Department of Revenue 2026 rate notice, Laramie County to 5% April 1, 2026
- Converse County Treasurer FAQ: vehicle sales and use tax, 60-day window, credit for tax paid to another state
- Fremont County Treasurer: vehicle sales tax at the buyer’s county rate, 65 days to pay
- Park County Assessor: tax relief and exemptions, including the $75,000 business personal property exemption
- Tax Foundation, How Tax Policy Fared on the Ballot in 2026 (unofficial results)