Wyoming DOR Adopts Emergency Rule Regarding Property Tax Exemption Standards

The Wyoming Department of Revenue (DOR) adopted emergency regulations establishing property tax exemption standards. The emergency regulations supplement W.S. 39-11-105 by implementing standards to provide a reference to accepted definitions, procedures and criteria for the exemption from assessment of taxation of real and personal property. The emergency rules took effect on Feb. 4, 2026. [Wyo. Dep’t of Revenue, Emergency Reg. Chapter 14, 02/04/26]