Veterans Exemption Tax Relief

Wyoming Veterans Exemption – Tax Relief
What is the Veterans Exemption?

• The State of Wyoming Legislature budgets funding to assist Veterans of Foreign Wars in paying property taxes.
• The County Assessor’s Office administers the exemption based on statute and Department of Revenue Rules and Regulations.
• Effective January 1, 2007 the $800 lifetime maximum was removed; the exemption may be used on real estate or vehicles.
• A disabled veteran with a compensable service connected disability certified by the veteran’s administration is eligible for the exemption regardless of the time of service. Forms are available in the County Assessor’s office.
• The surviving spouse of qualifying Veteran may be eligible to continue this exemption: they must reside in Wyoming and not remarry.

Who Qualifies?

• Veterans who are Wyoming residents for a minimum of three years preceding qualifying for the benefit.
• Veterans who have written discharge (DD-214 or equivalent) from active duty military service.
• Served during an armed conflict and received the Armed Forces Expeditionary Medal (AFEM) or equivalent.
• Each Veteran must appear in person at their local County Assessor’s office to qualify.
• A disabled veteran with a compensable service connected disability certified by the veteran’s administration is eligible for the exemption regardless of the time of service. Forms are available in the County Assessor’s office.

Veterans Exemption Property Tax Application

How can the Exemption be used?

• The exemption may be used on property tax and it reduces the assessed valuation by 6000 annually. The tax dollar amount varies depending on mill levy for tax district. Approximate amount $400.00. Eligible property must be owned by the Veteran and or Spouse as of January 1st.
• Veterans MUST contact their local County Assessor’s office each year after January 1st or before the 4th Monday in May.

OR

• County fees for licensing a vehicle (not sales tax) may be reduced by 6000 assessed dollars (approximately $180.00) annually. More than one vehicle may qualify, not to exceed a total of $180.00 per year.
• Title, registration, or expiration reminder showing the Veteran and/or spouse’s names is required prior to purchasing tags for exemption usage. New purchases must be titled before qualifying; leased vehicles do not qualify.

• 39-13-105. Exemptions; veterans.

(a) The following persons who are bona fide Wyoming residents for at least three (3) years at the time of claiming the exemption are entitled to receive the tax exemption provided by W.S. 39-11-105(a)(xxiv):

(i) An honorably discharged veteran of the Indian Wars, Spanish American War, Filipino insurrection, Boxer rebellion, Puerto Rico campaign or First World War;

(ii) An honorably discharged veteran of the Second World War, who served in the military service of the United States between December 7, 1941 and December 31, 1946;

(iii) An honorably discharged veteran of the Korean War emergency, who served in the military service of the United States between June 27, 1950 and January 31, 1955;

(iv) An honorably discharged veteran of the Vietnam War emergency, who served in the military service of the United States between February 28, 1961 and May 7, 1975;

(v) A surviving spouse, during widowhood or widower hood, of any person qualifying under this subsection or who died while serving honorably during the war, conflict or period described in this section. The tax exemption shall be applied to property the title to which is held by the surviving spouse or to property which is the subject of a trust created by or for the benefit of the surviving spouse;

(vi) An honorably discharged veteran who served in the military service of the United States, who was awarded the armed forces expeditionary medal or other authorized service or campaign medal indicating service for the United States in any armed conflict in a foreign country;

(vii) A disabled veteran with a compensable service connected disability certified by the veterans administration or a branch of the armed forces of the United States.

(b) The exemption for veterans is limited to an annual exemption of six thousand dollars ($6,000.00) of assessed value.

(c) Except as provided in subsection (g) of this section, in order to receive the exemption provided by this section the claimant shall file a sworn claim on or before the fourth Monday in May with the county assessor of the county in which the property against which the exemption is sought is located indicating:

(i) Claimant’s right to the exemption;

(ii) That during the lifetime of the claimant or the claimant’s spouse, the claimant or the claimant’s spouse is listed as an owner of the property, that the property is the subject of a trust created by or for the benefit of the claimant or the claimant’s spouse, or the claimant or the claimant’s spouse is listed as a purchaser on a valid and effective contract for deed for the property and evidence of the contract for deed has been recorded with the county clerk;

(iii) The total tax benefit which the claimant expects to receive under this section to the best of the claimant’s knowledge;

(iv) That the exemption for real property shall only apply to the principal residence of the veteran or qualifying surviving spouse;

(v) That the exemption shall be claimed by the veteran or qualifying surviving spouse in not more than one (1) county in this state.

(d) Any claimant who is honorably discharged from military service and files a claim after the fourth Monday in May is entitled to receive the exemption for that taxable year in addition to the exemption allowed during the ensuing tax year if a claim is filed on or before the fourth Monday in May of the ensuing calendar year.

(e) The county assessor shall accept a claim made by a claimant’s spouse, or may waive the filing of a claim and allow an exemption, in the case of a qualified claimant who reentered the armed services of the United States on or before the fourth Monday in May of the year in which the exemption is claimed.

(f) As used in this section “honorably discharged veteran” means a member of the military forces of the United States whose written evidence of separation from the military forces shows an honorable discharge or the rendition of honorable military service.

(g) Notwithstanding subsection (c) of this section and except as provided in subsections (d) and (e) of this section, a claimant under this section may file a claim after the fourth Monday in May and receive the exemption for that taxable year but only to modify motor vehicle registration fees as authorized under W.S. 31-3-101(b)(iii).

(h) A surviving spouse, during widowhood or widower hood, is qualified for the tax exemption under W.S. 39-11-105(a)(xxiv) and is entitled to apply for it under the same procedure specified in this section for veterans if:

(i) At the time of the spouse’s death, both the veteran and the veteran’s spouse were residents of Wyoming;

(ii) The veteran’s spouse has been a resident of Wyoming for at least three (3) years at the time the spouse claims the exemption; and

(iii) The veteran would have qualified under subsection (a) of this section for a tax exemption had the veteran survived and applied for the exemption.

(k) After filing a sworn claim pursuant to subsection (c) of this section, in subsequent years the claimant may qualify for the tax exemption provided by this section and W.S. 39-11-105(a)(xxiv) by contacting the assessor’s office by telephone or other communication method on or before the fourth Monday in May and verifying that the veteran continues to meet the requirements set forth in this section.