Being an informed voter is a cornerstone of our nation’s existence.  In the coming general election Wyoming residents will have a proposed constitutional amendment concerning property taxes on the ballot.  The Wyoming Constitution is the supreme law of the state and where our judicial system looks to for clarification on statutory and regulatory judgement. Voting decisions on amendments to the constitution are an important consideration for citizens.

At the present time housing prices have sky-rocketed leaving homeowners with an elevated tax burden. In 2023, the Wyoming Legislature passed a joint resolution providing for a proposed constitutional amendment that would add another class of property taxes. Wyoming Farm Bureau Federation policy supports the three existing tiers written into the Wyoming Constitution.

The Wyoming Constitution requires all property to be placed within three (3) classes as defined by the Constitution: 

  • gross production of minerals and mine products in lieu of taxes on the land where produced;
  • property used for industrial purposes; and
  • all other real and personal property.

The property is to be assessed uniformly at full value as defined by the legislature except agricultural lands which are valued according to the ability to produce agricultural products.

The proposed constitutional amendment, if adopted by Wyoming voters, would add a fourth category separating “residential real property’ into its own class.  In addition, the legislature would have an option to create a sub-class of owner occupied primary residences.

As a taxpayer, I believe it is important that we be aware that some group will pay more in taxes to make up for any decrease in taxes for a specific class. That increase will have to come to make up for the lost revenue unless a decrease in spending is implemented. If more classes of properties are established, shifting the tax burden from category to category will become easier for future legislative bodies. There are multiple factors that affect property tax increases. Is this the system we want?  Are we looking for short term relief and ignoring a long-term issue?

I encourage you to do your research and make an informed vote. An informed electorate is essential to keeping our republic strong.