Section 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 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.
011-14 Wyo. Code R. § 14-14