Administrative Rule Review Report  #AR08-063

Legislative Service Office

19-Aug-08

 

AGENCY:                                         Department of Revenue.

 

DATE SUBMITTED:                         August 4, 2008.

 

SUBJECT:                                         Chapter 15, Veteran's Exemption.

 

NATURE OF RULES:                        Legislative, procedural

 

STATUTORY AUTHORITY:            W.S. 39-11-102(b)

 

DETERMINATION OF PROCEDURAL COMPLIANCE BASED UPON INFORMATION

SUBMITTED BY THE AGENCY TO LSO: The Agency failed to provide notice, required by W.S. 16-3-103 (a)(i)(D), that the rules being adopted were new rules.  As a consequence, notice of the proposed rulemaking was provided to the prime sponsor on 8/12/2009, no comments from the sponsor have been received to date.  Otherwise, procedural compliance is apparently complete to date.

 

SUMMARY OF RULES:  The rules being amended provide for the veterans exemption as outlined in W.S. 39-11-105(a)(xxiv) and 39-13-105.  The rules are amended to add definitions for "principal residence", "military service", "tax year", "honorably discharged veteran" and "disabled veteran".  The rules are amended to include additional veterans that qualify for the exemption, including veterans who received certain medals and veterans with service connected disability certified by the Veterans Administration.  The amended rules require the Assessor to retain a copy of each veteran's qualifying separation document.  The rules are amended to require that after returning to Wyoming the veteran or spouse must wait three years before becoming eligible and that a surviving spouse does not qualify if the spouse remarries.

 

The rules are amended by adding section 7 regarding limitations on the veterans exemption.  The limitations include that a veteran may only qualify for one exemption even if the veteran served in more than one conflict.  The limitations also provide that the exemption applies only to the principal residence of the veteran or surviving spouse and provide factors that establish whether a residence is the principal residence.

 

The rules are amended by adding section 8 which provides rules on the submission of the application form.  The rules require that the application form must be signed in the presence of the County Assessor or an authorized employee and that the application must be filed in a timely manner.  The rules are also amended with technical corrections throughout.

 

FINDINGS:  The rules appear to be within the scope of statutory authority and legislative intent.

 

STAFF RECOMMENDATION:  That the rules be approved by the Council as submitted by the Agency but that the Council request the Governor to caution the Agency concerning the need to comply with statutory procedural requirements for adoption of rules, as noted in the rule review report.

 

 

 

                                                                        _______________________

                                                                        Joshua Anderson

                                                                        Staff Attorney

 

                                                                        _______________________

                                                                        David K. Gruver

                                                                        Assistant Director

JDA/