With the general election less than two months away, some Wyomingites have questions about a flurry of exemptions, property tax-related draft bills and a ballot initiative that would dramatically reduce property taxes.
In Laramie, the city council held a joint work session with Albany County commissioners, informing locals of the potential impacts to local government revenues if the initiative or the bills pass, and allowed people to voice their opinions on the matter.
The meeting drew nearly full seats, and councilors acknowledged that the ballot initiative was likely voters’ primary concern.
“The people’s initiative, this is kind of the hot ticket,” said Albany County Assessor Chelsie Mathews. “This is where we're all asking questions and want some information.”
The People’s Initiative to Limit Property Tax in Wyoming through a Homeowner’s Property Exemption is a ballot initiative that voters will have the choice to pass or deny on Nov. 3. If passed, 50% of the assessed value of a primary residential property would be exempt from property taxation. Homeowners would not be able to claim the initiative’s tax exemption in addition to other exemptions for the same property in a year, like the 2024 long-term homeowners 50% exemption or the 25% cut lawmakers passed in 2025.
There’s still some confusion around the initiative, even among county assessors.
“If the people initiative is passed, we’re not sure what will happen with the homeowner exemptions, that’s the 25% off,” said Mathews. “You’ll have to pick one. If it doesn’t pass, you’ll have to pick as is.”
Mathews presented a slideshow on different exemptions and explanations of tax law. This included a chart showing their impact on homes in Laramie.
A home there with a market value of $394,281 would go from paying $2,734.36 without exemptions to $1,308.82 with the people’s tax initiative and the 4% cap on property tax increases applied. A different chart showed estimates that Albany County’s total 2026-27 budget would miss out on a little over $800,000 in revenue from the ballot initiative.
During public comment, Rep. Ken Chestek (R-Laramie), who was present at the meeting, explained the context of some of the tax bills that came out of the Legislature in recent years. Chestek said “that’s our fault,” referencing the complexity of exemptions and how they are assessed. He said he believes “the entire [assessment] system is in danger of being declared unconstitutional. It’s not uniform anymore.”
Chestek said the reason the Legislature dove swiftly into property taxes was a response to a rise in property values on the back end of the COVID-19 pandemic.
“In our defense, the reason we made mincemeat of it is because a couple years ago there was a giant spike in property values that resulted in tax increases for a lot of counties. Some counties much worse than other counties,” said Chestek. “So these tax increases happened without a single vote.”
Other speakers were split on their feelings about the ballot initiative. Some argued excess tax revenue and reserves would keep local needs afloat. Speakers like Jimmy Gruber argued that Albany County “has collected over $30 million of excess taxes, and that cash reserves are $51 million.”
A March article from the Laramie Boomerang reported Albany County had nearly $53 million in total fund balances, including about $13 million in reserves. But much of that money was restricted or designated for specific purposes.
Mark Armstrong, who won the Republican primary for Albany County clerk, argued that the ballot initiative will likely pass, and Albany County should spend its time preparing for that possibility.
“This may not pass in Albany County, probably gonna pass in the state,” said Armstrong. “So we need to start thinking about cuts.”
Daron Wyatt, who won his primary for Albany County sheriff, told the council he appreciates Albany County’s “rainy day” reserves. He referenced the Mullen Fire in 2020, describing how a federal grant helped pay for firefighting operations. Wyatt said if that grant, for whatever reason, wasn’t available, Albany County would likely have needed reserves to pay instead.
Rachel Crocker, director of the Albany County Public Library, was against the reduction in property taxes, saying the library’s 2026 budget saw 82% of funding come from property taxes and mill levies. Crocker said the library would have to reduce staff numbers if funding disappeared, which would result in a drop in days open and services provided.
“Today, I had an amazing conversation with an employee about how we can expand outreach services, how we could go deliver books and who else we could reach out to,” said Crocker. “And immediately said if the people’s initiative passes, this conversation stops. We’re locked in where we’re at, we can’t expand anymore.”
After public comment, council members thanked everyone for their participation. Most of the attendees left after the tax conversation ended, while the council conducted closing talks.
The People’s Initiative to Limit Property Tax in Wyoming through a Homeowner’s Property Exemption will be on the ballot during the general election on Nov. 3.
