SF0134 - Property tax relief-eligibility.

 

2001

State of Wyoming

01LSO-0371.E1

ENGROSSED

 

 

 

SENATE FILE NO.  SF0134

 

 

Property tax relief-eligibility.

 

Sponsored by:

 

 

A BILL

 

for

 

 1  AN ACT relating to taxation and revenue; providing for the
 2  tax refund program as specified; amending qualification
 3  guidelines as specified; and providing for an effective
 4  date.

 5 

 6  Be It Enacted by the Legislature of the State of Wyoming:

 7 

 8         Section 1.  W.S. 39-11-109(c)(ii) is amended to read:

 9 

10         39-11-109.  Taxpayer remedies.

11 

12         (c)  Refunds.  The following shall apply:

13 

14              (ii)  Wyoming residents meeting resource
15  eligibility requirements under paragraph (vii) of this
16  subsection who are sixty-five (65) years of age and older
17  or who are eighteen (18) years of age and older and are

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 1  totally disabled during the one (1) year period immediately
 2  preceding the date of application for a refund under this
 3  subsection and are not residents of any state funded
 4  institution, are qualified for an exemption and refund of
 5  state taxes as provided in this subsection. A qualified
 6  single person whose actual income is less than ten thousand
 7  dollars ($10,000.00) twelve thousand dollars ($12,000.00)
 8  shall receive five hundred dollars ($500.00) reduced by the
 9  percentage that his actual income exceeds six thousand
10  dollars ($6,000.00) and qualified married persons, at least
11  one (1) of whom is at least sixty-five (65) years of age or
12  totally disabled, whose actual income is less than fourteen
13  thousand dollars ($14,000.00) twenty thousand dollars
14  ($20,000.00) shall receive six hundred dollars ($600.00)
15  reduced by the percentage that their actual income exceeds
16  eight thousand dollars ($8,000.00) per year. Until
17  remarriage a person sixty (60) years or older once
18  qualified through marriage remains eligible individually
19  for single person benefits, subject to income limitations,
20  after the death of his spouse;

21 

22         Section 2.  This act is effective January 1, 2002.

23 

24                         (END)

 

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