39-11-105. Exemptions
(i) Property owned by the United States the majority of which is used primarily
for a governmental purpose. The following property is not owned and used primarily
for a governmental purpose:
(A) Improvements placed on federal lands by persons for private or commercial use;
(B) Improvements furnished by the federal government to employees other than enlisted
and officer personnel of the armed forces as a place of residence;
(C) Improvements and equipment rented, leased, loaned or furnished by the federal
government to employees or groups of employees for the purpose of operating enterprises
for which there is a service or admission charge;
(D) The equity or interest of the purchaser, his heirs, executors or assigns, in any
real property being purchased from the United States government under a contract of sale,
the value thereof to be determined by taking the market value of the real property
and deducting the amount of principal and accrued interest owing to the United States on
January 1 of the year for which the property is assessed;
(E) Lands entered under any act of congress when final proof of ownership has been issued
before February 1 whether or not patent for the lands has been issued.
(ii) Property of the state of Wyoming owned and used primarily for a governmental
purpose. The following property is not owned and used primarily for a governmental purpose:
(A) Improvements placed on state lands by lessees for private or commercial use;
(B) Improvements furnished by the state to employees as a place of residence;
(C) Improvements and equipment rented, leased, loaned or furnished by the state to employees
or groups of employees for the purpose of operating enterprises for which there is a service
or admission charge;
(D) The equity or interest of the purchaser, his heirs, executors or assigns, in any land
being purchased from the state of Wyoming under a contract of sale, the value thereof
to be determined by taking the market value of the lands and deducting the amount of
principal and accrued interest owing to the state of Wyoming on January 1 of the year
for which the property is assessed.
(iii) Property owned and used by counties primarily for a governmental purpose;
(iv) Property of a Wyoming school district owned and used primarily for a governmental
purpose excluding teacherages;
(v) Property of Wyoming cities and towns owned and used primarily for a governmental
purpose including:
(A) Streets and alleys and property used for the construction, reconstruction,
maintenance and repair of streets and alleys;
(B) Property used to furnish sewer and water services;
(C) City or town halls, police stations and equipment, traffic control equipment, garbage
collection and disposal equipment and lands and buildings used to service and repair the
halls, stations or equipment;
(D) Parks, airports, auditoriums, cemeteries, golf courses, playgrounds and recreational
facilities. Any charges for the use of the facilities shall not exceed the cost of
operation and maintenance to qualify for the exemption;
(E) Personal property used exclusively for the care, preservation and administration
of city or town property;
(F) Parking lots operated on a nonprofit basis.
(vi) Property of a public library used for library purposes;
(vii) Real property used exclusively for religious worship, church schools and church parsonages;
(viii) Property of a cemetery used for cemetery purposes;
(ix) Property of:
(A) A nonprofit organization, corporation, cooperative or association which is exclusively
a water utility engaged in the production, gathering, transmission, distribution or
sale of water for domestic use in Wyoming; and
(B) Any other organization, corporation, cooperative or association which is a water utility,
if the property is used in the production, gathering, transmission, distribution or sale
of water for domestic use in Wyoming.
(x) Fire engines, stations, including land upon which located, and equipment used to
extinguish fires;
(xi) Personal property held for personal or family use excluding mobile homes required to
be titled under W.S. 31-2-501 through 31-2-508;
(xii) Inventories;
(xiii) Vehicles subject to registration as defined by W.S. 31-4-101(a)(i) and
31-18-201(a) and registered as provided by law;
(xiv) Vehicles owned by the United States, state of Wyoming, counties, cities, towns, school
districts and municipal corporations when used primarily for a governmental purpose;
(xv) Snowmobiles;
(xvi) Property of a museum or hospital district;
(xvii) In transit property;
(xviii) Property owned by the Wyoming community development authority excluding assessments
for local improvements;
(xix) Property of charitable trusts;
(xx) Property used for pollution control to the extent provided by W.S. 35-11- 1103;
(xxi) Property owned by the Black Hills Joint Power Commission;
(xxii) Property owned by a water and sewer district;
(xxiii) Property of a water conservancy district;
(xxiv) The property of veterans to the extent provided by W.S. 39-13-105;
(xxv) Property used for schools, orphan asylums or hospitals to the extent they are not used
for private profit;
(xxvi) Property used by a secret, benevolent and charitable society or association, including
any fraternal organization officially recognized by the University of Wyoming or any community college,
and senior citizens centers to the extent it is not used for private profit nor primarily
for commercial purposes by the society, association or center, or lessee thereof;
(xxvii) Property owned by a nonprofit society, foundation or association and used primarily
as a community area center in which presentations in music, the arts and related fields
are made in order to foster public interest and education therein, to the extent and in the
proportion that receipts and revenues attributable to the above specified presentations
bear to total receipts and revenues from the use and operation of the center including rentals
and revenues received for the commercial use of the center not attributable to the above specified
presentations;
(xxviii) Lands for mines or mining claims as prescribed by section 3, article 15, Wyoming
constitution and defined by W.S. 39-11-102(c)(viii);
(xxix) Intangible personal property except as specified in W.S. 39-13- 103(b)(xi);
(xxx) Other property as provided by law;
(xxxi) All livestock including livestock in feed lots being fed for slaughter. This exemption
applies only to ad valorem taxation. Any other special tax which is levied on livestock for
a particular purpose based on the assessment value established by the department of revenue
is not affected by this exemption;
(xxxii) Any improvement to residential property making entrance to or common facilities
within the property accessible to a handicapped person;
(xxxiii) Real and personal property owned by an irrigation district created under W.S.
41-7-201 through 41-7-210 or a weed and pest control district created under
W.S. 11-5-101 et seq. which is essential to the operation and maintenance of the district
and which is used for no business or commercial activity unrelated to the operation and
maintenance of the district;
(xxxiv) Mobile machinery registered under W.S. 31-18-203 through 31-18-208;
(xxxv) Property owned and used by a nonprofit corporation serving persons with disabilities,
mental illnesses or substance abuse problems, or operating a family violence project to the
extent it is not used for private profit nor primarily for commercial purposes;
(xxxvi) Real property owned by the Wyoming game and fish commission. Nothing in this exemption
affects the special tax levied under W.S. 39-13-103(b)(xii).
