These Rules are promulgated under the authority of W.S. 39-11-102(b), W.S. 39-11-105(a)(xxiv), and W.S. 39-13-105.
Section 1. Authority
Section 2. Purpose of Rules.
These rules are intended to clarify qualifications for, and administration of, the Wyoming veteran’s exemption, W.S. 39-13-105.
Section 3. Eligible veterans.
The following veterans or their qualifying spouses are eligible for the exemption to the extent provided by law:
(a.) An honorably discharged veteran of the Indian Wars, Spanish American War, Filipino insurrection, Boxer rebellion, Puerto Rico campaign or First World War;
(b.) 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.
(c.) 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.
(d.) 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;
(e.) 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.
Section 4. Proof of Eligibility - Veteran.
(a.) An applicant for veterans exemption must present the County Assessor written documentation of his honorable separation, release or discharge from the military. Acceptable forms of documentation include, but are not limited to: WD AGO Form 53-55,NAVMC 78-PD, NAVPERS-533, DD Form 214, DD Form 214N, DD Form 214MC, NGB Form 22-1 or NGB Form 22.
(b.) Other authorized service or campaign medal” shall be defined as, campaign or service medal(s) authorized by the Department of Defense for service in armed conflicts in a foreign country.
Section 5. Eligibility - Surviving Spouse (Widow or Widower)
(a.) The surviving spouse (has not remarried) of any person who died while serving honorably during the war, conflict or period described in Section 3 is entitled to a veterans exemption if:
(i.) the surviving spouse is a bona fide resident of Wyoming for at least three (3) years at the time of claiming exemption.
(b.) The surviving spouse of a veteran during widowhood or widower hood (has not remarried) is entitled to a veterans exemption 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 Section 3 for a tax exemption had the veteran survived and applied for the exemption.
(c.) The tax benefit limitation of W.S. 39-13-105(b) does not apply to any qualified widow (surviving spouse) during widowhood, nor to any veteran of the Spanish-American War.
(d.) In order for property subject to a trust created by, or for the benefit of a widow (surviving spouse) to qualify for application of the veterans exemption, the widow (surviving spouse) must not have remarried and be the sole current beneficiary of said trust.
Section 6. Limitations.
(a.) A qualified veteran, unless disabled, shall be limited to a lifetime total Wyoming tax benefit of the amount specified by W.S. 39-13-105(b), notwithstanding the veteran may have honorably served in more than one war, conflict or period designated in W.S. 39-13-105. This total tax benefit shall be reduced by the amount of tax benefit previously received from any other state.
(b.) The additional annual tax exemption for veterans with a service-connected disability shall be based upon the most recent written disability certification by the Veteran's Administration, or a branch of the armed forces of the United States or who have been granted individual unemployability status by the United States veterans administration. The form shall provide for separate reporting of exemptions granted under W.S. 39-13-105 and W.S. 31-3-101(b)(vii).
Section 7. Reporting Requirements.
(a.) The Department of Revenue, Ad Valorem Tax Division, shall on or before June 1st each year, mail to the County Assessor a form requesting the current years veterans’ exemptions as applied for within the county.
(b.) The Department’s form shall request the following information for calculation of the veterans exemptions:
(i.) Tax district number;
(ii.) Total number of exemptions allowed and type by tax district for;
(A.) Real and Personal Property
(B.) Motor vehicles and trailers
(C.) Other as defined by assessor
(D.) Total number of exemptions granted
(iii.) Amount of exemption (valuation);
(iv.) Mill levy by tax district; and
(v.) Total tax amount (dollars) by tax district
(c.) The report shall be returned to the Department of Revenue, Administrator, Ad Valorem Tax Division, by September 1st each year as required by W.S. 39-13-102(k).