HJ 1: Residential Property – Uniformity of Assessment
2007 General Session

Sponsor: Rep. Monte Olsen (R-H22, Daniel)

HJ 1 proposed an amendment to the Wyoming Constitution to set up an additional category of property tax assessment for residential property. Currently, the Constitution recognizes three classes of property for tax assessment: gross production of minerals and mine products, industrial property, and all other property. HJ 1 proposed another category of real and personal residential property, which would distinguish it from commercial property. HJ 1 proposed to permit a future legislature to determine the rate at which residential property would be taxed, and to create subclasses of residential property that could be taxed at different rates.

To pass a resolution to amend the Constitution, at least two-thirds of the members of the House and Senate, voting separately, must approve the identical resolution. Then, the resolution would be placed on the next general election ballot, where it must be passed by a majority of the voters who vote in that election to be adopted as a part of the Constitution.

HJ 1 was referred to the House Revenue Committee, where it died without a recorded vote.

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