Gordon signs emergency rules to administer property tax exemption

CHEYENNE (WNE) — Gov. Mark Gordon on Wednesday signed emergency rules to ensure the proper administration of residential property tax reductions for tax year 2026.

Included in the rules is a deadline for homeowners to notify county assessors of owner-occupied status by March 1, 2026.

In the 2025 general session, the Wyoming Legislature approved a 25% exemption on the first $1 million of fair market value for owner-occupied, single-family residential property. To receive the exemption for the 2026 tax year, eligible homeowners must submit an affidavit to their county assessor attesting that they reside in the home for which they are claiming the exemption. Homeowners must reside on the property for not less than eight months of the year to be eligible.

“Over the past several years, the Legislature has passed and I have signed a number of property tax relief measures. This relief is available now, and I urge eligible property owners to take advantage before March 1,” Gordon said in a news release. “Wyoming recently ranked first in the nation for tax competitiveness. I am proud of our conservative and prudent posture toward taxation, and I hope we keep this disposition of fiscal responsibility as the Legislature convenes in Cheyenne.”

Moving forward, the governor urged lawmakers and taxpayers to have honest conversations about property taxation in Wyoming and the services those dollars support.

 “Let us remember that property taxes do not go to the state. Rather, they go to our towns, counties, schools, and special districts. Local governments often rely on this source of revenue to maintain the essential services we depend on, especially in our hardship areas where other sources of revenue are sparse,” he said.

To find more information and to submit an affidavit claim, residents can go to their local county assessor’s office or to the Wyoming Department of Revenue website: revenue.wyo. Gov.

This story was published on Feb. 5, 2026.