Wyoming Retirement Income Tax Guide for Seniors
No. Wyoming has no personal income tax. Property tax is where the action is: lawmakers have added several new homeowner exemptions since 2025, and voters decide on a 50% exemption in November 2026.
No. Wyoming taxes no personal income, so Social Security, pensions and retirement account withdrawals are untaxed by the state. Retirees pay a 4% state sales tax plus county taxes, and county property tax. Owner-occupied homes get a 25% exemption on the first $1 million of value, and homeowners 65 or older who have paid Wyoming property tax for 25 years can claim a larger long-term homeowner exemption. Lower-income owners can also apply for a yearly property tax refund.
No income tax, low sales tax
Wyoming has never had a personal income tax. Social Security, military and civilian pensions, annuities, IRA and 401(k) withdrawals, and investment income are all untaxed by the state. Check the federal side with the Social Security tax calculator.
The state sales tax is 4%, one of the lowest in the country, and counties can add local option taxes. Most food for home consumption is exempt. Wyoming has no estate tax and no inheritance tax. Mineral production taxes pay for a large share of state government, which is why individual taxes stay low.
Property tax exemptions for homeowners
Property tax in Wyoming goes to towns, counties, schools and special districts, not the state. After home values rose sharply, the Legislature added several new exemptions. Here is how they stand for 2026:
| Exemption | Who qualifies | What it removes |
|---|---|---|
| Homeowner's exemption | Owner-occupied single-family home (house, condo, townhouse or manufactured home) lived in at least 8 months of the year | 25% of taxable value, on the first $1 million of fair market value |
| Long-term homeowner's exemption | Owner or spouse 65 or older who has paid Wyoming residential property tax for at least 25 years (not necessarily in a row) | 50% of fair market value of the home and up to 35 acres of land, on the first $3 million |
You claim both by filing the Wyoming Residential Owner-Occupied Affidavit online through the Department of Revenue's claim site, which your county assessor reviews. For tax year 2026, the deadline set by emergency rules was March 1, 2026. The claim site is now taking claims for tax year 2027, which also require living in the home at least 8 months of the year. Active-duty service members who cannot meet the 8-month rule may still qualify if the home is their legal domicile.
Ask your assessor how the long-term homeowner exemption applies in future years. Wyoming's property tax laws have changed every session lately, and some provisions were written with end dates.
Property Tax Refund Program
Separate from the exemptions, the state refunds part of the property tax that lower-income homeowners paid. For the 2025 tax year, the Legislature put $12 million into the program. Generally, you qualify if your household income is 145% or less of the median household income in your county or the state, whichever is greater. The Governor's office said an income under $114,043 qualifies in most areas, and the Department of Revenue estimated an average refund of about $771. The application deadline for 2025 taxes was June 1, 2026. If you applied before, the Department mails a paper application each spring.
Proposition One on the November 2026 ballot
Voters will decide on a citizen initiative that would exempt 50% of the assessed value of a qualified primary residence. Under its terms:
- You must have been a Wyoming resident for at least a year and lived in the home at least six months of the previous tax year.
- You would file a sworn claim with the county assessor by the fourth Monday in May, then confirm each year that you still qualify.
- It applies to the residential structure. Only one exemption is allowed per property and per owner.
- If it passes in 2026, the earliest tax year affected would be 2027.
A 2026 bill in the Legislature, HB0147, was written to repeal the 25% homeowner's exemption if Proposition One passes, so the two would not stack. Check with your county assessor after the election for which exemptions apply to your 2027 bill.
Other help worth knowing
- Veterans: Wyoming offers a property tax exemption for eligible veterans and their surviving spouses. Ask your county assessor about the current amount and filing dates.
- Winter and distance: much of Wyoming is rural. Check how far the nearest hospital and Medicare providers are before buying, and budget for heating costs.
Compare Wyoming with the other no-income-tax states in our state retirement income tax finder and the senior property tax exemption guide.
Frequently Asked Questions
Does Wyoming tax Social Security or pensions?
No. Wyoming has no personal income tax, so no retirement income is taxed by the state.
What is the Wyoming long-term homeowner exemption?
An exemption for homeowners who are 65 or older, or whose spouse is, and who have paid Wyoming residential property tax for at least 25 years. It removes 50% of the fair market value of the primary residence and up to 35 acres, on the first $3 million of value.
How do I claim the 25% homeowner exemption in Wyoming?
File the Wyoming Residential Owner-Occupied Affidavit through the Department of Revenue's online claim site. Your county assessor reviews it. You must live in the home at least 8 months of the year.
What is Wyoming Proposition One?
A citizen initiative on the November 2026 ballot that would exempt 50% of the assessed value of a qualified primary residence, starting no earlier than tax year 2027. A 2026 bill, HB0147, was written to repeal the 25% exemption if it passes.
Does Wyoming have a sales tax on groceries?
Most food for home consumption is exempt. Other purchases are taxed at the 4% state rate plus any county option tax.
Sources: Wyoming Department of Revenue homeowner and long-term homeowner claim site; Office of the Governor news releases of February 4, 2026 and April 27, 2026; Wyoming Secretary of State, 2026 General Election statewide ballot propositions; Wyoming Legislature, 2026 HB0147 (bill page). Read October 2026. This page is general information, not tax advice, and is not affiliated with the State of Wyoming or the IRS. Confirm eligibility with your county assessor or treasurer. See our Data Sources page for how we source figures.