011-14 Wyo. Code R. §§ 14-14 - Senior citizens' centers - W.S.39-11-105(a)(xl)
(a) "Senior citizen
centers" include property used to provide transportation, information, and
recreation facilities and other services which enable senior citizens to
maintain their independence and avoid institutionalization.
(i) Senior citizen meal facilities or senior
citizen housing complexes which are part of a senior citizen center are exempt.
For the exemption, nonprofit organizations providing meals or services to
senior citizens shall possess certification of such activity by the division of
public assistance and social services of the department of health and social
services (or its successor).
(ii)
Housing made available to senior citizens which is not part of a senior
citizens' center (such as a retirement home) is exempt only if the entity
owning the property meets the criteria of a "charitable society or association"
in Section
15 of this Chapter. A retirement home is
taxable if the residents provide their own furnishings and are charged for the
cost of operating the home, including extra amenities enjoyed by the residents.
Such a retirement home constitutes a commercial enterprise, even if operated on
a non-profit basis with reduced charges.
(b) In order to be exempt under this section,
the senior citizen center shall be operated without any element of private
profit and primarily for non-commercial purposes. The definitions and
restrictions in Section 23(c)-(d) of this Chapter shall apply.
(c) If a senior citizens' center confers a
benefit only upon the citizens of another state, its property is not
exempt.
Notes
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