Wyoming Property Tax Relief for Seniors 2026
Every statewide property tax break Wyoming offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.
Wyoming's main relief for homeowners 65 and older is the Long-Term Homeowners Exemption. If the owner or spouse is 65 or older and has paid Wyoming residential property tax for 25 years or more, it exempts 50% of the assessed value of the primary residence and up to 35 acres; apply to the county assessor by March 1 each year. All owner-occupied homes can also get the 25% Homeowner's Exemption (no age requirement) and an automatic 4% annual cap on assessed-value growth for single-family homes. For lower-income homeowners of any age, the state-funded Property Tax Refund Program pays back up to 75% of the tax. A tax deferral for owners over 62 exists only in Teton County. The Homeowner's Tax Credit and the Tax Rebate to the Elderly and Disabled are in statute but unfunded. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.
Wyoming property tax relief programs for seniors
| Program | Type | Age | Income limit | Deadline | Source |
|---|---|---|---|---|---|
| Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv)) | Homestead exemption | 65+ (owner or spouse) | None stated. You must have paid residential property tax in Wyoming for at least 25 years and live in the primary residence at least 8 months a year. | March 1 | Wyoming Department of Revenue, Property Tax Division |
| Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi)) | Homestead exemption | Any age (not senior-specific) | None. The home must be an owner-occupied single-family residence, and the owner must live there at least 8 months a year. | March 1, 2027 (for tax year 2027) | Wyoming Department of Revenue, Property Tax Division |
| Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv)) | Assessment freeze | Any age (not senior-specific) | None. It does not apply if the owner bought the property in the prior calendar year, or to new construction or additions. | None (automatic) | Wyoming Department of Revenue, Property Tax Division |
| Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19) | Rebate or refund | Any age (not senior-specific) | Household income must be at or below 145% of the county or statewide median household income, whichever is greater. For tax year 2025, the statewide 145% figure was $114,043, and county figures were higher in some counties (for example Teton $203,754). The refund is reduced for incomes between 125% and 145% of that median. Assets must be under $169,866 per adult household member (2025 figure). The home, one car per adult, retirement accounts, life-insurance cash value and medical savings do not count. The asset limit does not apply if your property tax bill is more than 10% of your income. Requires 5 continuous years of Wyoming residency, occupying the home at least 9 months of the tax year, and property tax paid on time. | First Monday in June. For tax year 2025 bills, the deadline was June 1, 2026, and refund checks were mailed by September 30, 2026. | Wyoming Department of Revenue |
| County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi)) | Rebate or refund | Any age (not senior-specific) | Income and asset limits are set by each county. Requires 5 years of Wyoming residency and property tax paid on time. | Second Monday in October | Wyoming Department of Revenue, Property Tax Division |
| Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only | Tax deferral | Over 62, or disabled as determined by the Social Security Administration | "Limited income" as set by the county. The home must be a principal residence on less than 40 acres, bought at least 10 years before applying. You must file an annual affidavit reporting any significant change in finances. | November 10 of the year the taxes are levied | Wyoming Department of Revenue, Property Tax Division |
Amounts, how to apply and deadlines
Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv))
- Type
- Homestead exemption
- Age
- 65+ (owner or spouse)
- Income limit
- None stated. You must have paid residential property tax in Wyoming for at least 25 years and live in the primary residence at least 8 months a year.
- Amount
- 50% assessed-value exemption on the primary residential structure and up to 35 acres of land
- How to apply
- Apply to the county assessor, or renew on the Department of Revenue website. You must apply again every year.
- Deadline
- March 1
- Source
- Wyoming Department of Revenue, Property Tax Division - Current Property Tax Relief/Credit/Deferral Programs (revised Feb 2026), linked from revenue.wyo.gov
Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi))
- Type
- Homestead exemption
- Age
- Any age (not senior-specific)
- Income limit
- None. The home must be an owner-occupied single-family residence, and the owner must live there at least 8 months a year.
- Amount
- 25% assessed-value exemption on the single-family residential structure and associated land
- How to apply
- File the owner-occupied notification with the Department of Revenue online (ptd.wyo.gov/OWNEROCC) or through the county assessor. The notification is required for tax year 2027.
- Deadline
- March 1, 2027 (for tax year 2027)
- Source
- Wyoming Department of Revenue, Property Tax Division - Current Property Tax Relief/Credit/Deferral Programs (revised Feb 2026), linked from revenue.wyo.gov
Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv))
- Type
- Assessment freeze
- Age
- Any age (not senior-specific)
- Income limit
- None. It does not apply if the owner bought the property in the prior calendar year, or to new construction or additions.
- Amount
- Exempts any assessed value of the single-family home and its land above the prior year's assessed value (less the prior year's exemption) plus 4%
- How to apply
- Automatic; no application required
- Deadline
- None (automatic)
- Source
- Wyoming Department of Revenue, Property Tax Division - Current Property Tax Relief/Credit/Deferral Programs (revised Feb 2026), linked from revenue.wyo.gov
Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19)
- Type
- Rebate or refund
- Age
- Any age (not senior-specific)
- Income limit
- Household income must be at or below 145% of the county or statewide median household income, whichever is greater. For tax year 2025, the statewide 145% figure was $114,043, and county figures were higher in some counties (for example Teton $203,754). The refund is reduced for incomes between 125% and 145% of that median. Assets must be under $169,866 per adult household member (2025 figure). The home, one car per adult, retirement accounts, life-insurance cash value and medical savings do not count. The asset limit does not apply if your property tax bill is more than 10% of your income. Requires 5 continuous years of Wyoming residency, occupying the home at least 9 months of the tax year, and property tax paid on time.
- Amount
- 75% of the prior year's property tax, capped at one-half of the county's median residential property tax. The refund is reduced for incomes above 125% of the median, and it may also be adjusted depending on available funding.
- How to apply
- Apply online at wptrs.wyo.gov, or file the affidavit and application with the Department of Revenue or the county treasurer. You must apply every year. The program runs only when the Legislature funds it.
- Deadline
- First Monday in June. For tax year 2025 bills, the deadline was June 1, 2026, and refund checks were mailed by September 30, 2026.
- Source
- Wyoming Department of Revenue - Property Tax Refund Program (Tax Year 2025 brochure and application); DOR Rules Ch. 19; DOR Current Property Tax Relief Programs (rev. Feb 2026)
County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi))
- Type
- Rebate or refund
- Age
- Any age (not senior-specific)
- Income limit
- Income and asset limits are set by each county. Requires 5 years of Wyoming residency and property tax paid on time.
- Amount
- Set by each county. It is available only where the county commissioners fund it.
- How to apply
- Apply to the county treasurer. You must apply every year.
- Deadline
- Second Monday in October
- Source
- Wyoming Department of Revenue, Property Tax Division - Current Property Tax Relief/Credit/Deferral Programs (revised Feb 2026), linked from revenue.wyo.gov
Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only
- Type
- Tax deferral
- Age
- Over 62, or disabled as determined by the Social Security Administration
- Income limit
- "Limited income" as set by the county. The home must be a principal residence on less than 40 acres, bought at least 10 years before applying. You must file an annual affidavit reporting any significant change in finances.
- Amount
- Defers up to 1/2 of the property tax on the principal residence. It is a deferral, not a refund or credit. (DOR's two official descriptions disagree on whether interest accrues.)
- How to apply
- Apply at the county assessor's office of a participating county. Currently only Teton County participates.
- Deadline
- November 10 of the year the taxes are levied
- Source
- Wyoming Department of Revenue, Property Tax Division - Tax Relief (Property Tax Deferral Program)
Wyoming income tax in retirement
Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Wyoming state income tax for retirees, which states tax retirement income and which states tax Social Security.
Common questions
What property tax relief can seniors get in Wyoming?
Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv)): homestead exemption; Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi)): homestead exemption; Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv)): assessment freeze; Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19): rebate or refund; County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi)): rebate or refund; Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only: tax deferral (drive.google.com, revenue.wyo.gov, wyo-prop-div.wyo.gov).
At what age do Wyoming seniors qualify for property tax relief?
Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv)): 65+ (owner or spouse); Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi)): Any age (not senior-specific); Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv)): Any age (not senior-specific); Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19): Any age (not senior-specific); County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi)): Any age (not senior-specific); Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only: Over 62, or disabled as determined by the Social Security Administration.
Is there an income limit for Wyoming senior property tax relief?
Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv)): None stated. You must have paid residential property tax in Wyoming for at least 25 years and live in the primary residence at least 8 months a year.; Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi)): None. The home must be an owner-occupied single-family residence, and the owner must live there at least 8 months a year.; Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv)): None. It does not apply if the owner bought the property in the prior calendar year, or to new construction or additions.; Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19): Household income must be at or below 145% of the county or statewide median household income, whichever is greater. For tax year 2025, the statewide 145% figure was $114,043, and county figures were higher in some counties (for example Teton $203,754). The refund is reduced for incomes between 125% and 145% of that median. Assets must be under $169,866 per adult household member (2025 figure). The home, one car per adult, retirement accounts, life-insurance cash value and medical savings do not count. The asset limit does not apply if your property tax bill is more than 10% of your income. Requires 5 continuous years of Wyoming residency, occupying the home at least 9 months of the tax year, and property tax paid on time.; County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi)): Income and asset limits are set by each county. Requires 5 years of Wyoming residency and property tax paid on time.; Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only: "Limited income" as set by the county. The home must be a principal residence on less than 40 acres, bought at least 10 years before applying. You must file an annual affidavit reporting any significant change in finances..
What is the deadline to apply in Wyoming?
Long-Term Homeowners Exemption (W.S. 39-11-105(a)(xlv)): March 1; Homeowner's Property Tax Exemption (W.S. 39-11-105(a)(xlvi)): March 1, 2027 (for tax year 2027); Single Family Residential Exemption - 4% assessment growth cap (W.S. 39-11-105(a)(xliii)-(xliv)): None (automatic); Wyoming Property Tax Refund Program (W.S. 39-13-109(c)(v); DOR Rules Ch. 19): First Monday in June. For tax year 2025 bills, the deadline was June 1, 2026, and refund checks were mailed by September 30, 2026.; County Optional Property Tax Refund Program (W.S. 39-13-109(c)(vi)): Second Monday in October; Property Tax Deferral Program (W.S. 39-13-107(b)(iii)) - county option, currently Teton County only: November 10 of the year the taxes are levied.
Sources
- Wyoming Department of Revenue, Property Tax Division - Current Property Tax Relief/Credit/Deferral Programs (revised Feb 2026), linked from revenue.wyo.gov
- Wyoming Department of Revenue - Property Tax Refund Program (Tax Year 2025 brochure and application); DOR Rules Ch. 19; DOR Current Property Tax Relief Programs (rev. Feb 2026)
- Wyoming Department of Revenue, Property Tax Division - Tax Relief (Property Tax Deferral Program)
Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.
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