Mark H Baker
H60
Why they voted this way
The lawmaker opposes the amendment because it shifts a function from counties to the state without using county general funds for startup costs.
Public statementFloor statement at 1:20:00 Watch the statement
Wyoming2021Enacted
SF0060
Monthly ad valorem tax changes for mineral production
Last scannedAug 25, 2026, 2:25 AM
In one sentence
This law requires monthly payments of ad valorem taxes on mineral production starting January 1, 2022 and provides loans to counties to cover shortfalls from the transition.
What it does
- Requires monthly payment of ad valorem tax on mineral production beginning January 1, 2022.
- Specifies that fifty percent (50%) of taxes due for calendar year 2020 and all taxes due for calendar year 2021 will be paid in installments starting December 1, 2023 until the total amount is repaid.
- Provides loans to counties to cover funding shortfalls caused by transitioning to monthly tax payments.
- Appropriates funds from the school foundation program account to address decreased local revenues due to the transition to monthly ad valorem taxes.
Who it affects
- Mineral production companies that pay ad valorem taxes
- Counties receiving tax payments from mineral production companies
Limits and unknowns
- Does not specify how penalties and interest will be handled if payments are late.
- Details about loan repayment schedules by counties are determined after application to the state treasurer.
Plain language
Terms to know
- ad valorem tax
- A property tax based on the value of a product or asset.
- mineral production
- The process of extracting minerals from the earth for commercial use.
Official record
Sources
Official summary
Bill Summary - 21LSO-0305 Bill No.: SF0060 Effective: Immediately LSO No.: 21LSO-0305 Enrolled Act No.: SEA No. 0009 Chapter No.: 28 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Monthly ad valorem tax revisions-2. Subject: Monthly payment of ad valorem taxes on mineral production. Summary/Major Elements: This bill provides for the monthly payment of ad valorem taxes on mineral production beginning January 1, 2022. The bill specifies that fifty percent (50%) of production from calendar year 2020 and all of production from calendar year 2021 will be paid at eight percent (8%) per year beginning December 1, 2023 until the total outstanding amount is repaid. The bill appropriates funds for loans to counties to address shortfalls caused by the transition to monthly payments. The bill appropriates funds from the school foundation program account to address decreased local revenues caused by the transition to monthly payments and makes revisions to the annual computation of school district revenues to account for the payment of monthly ad valorem taxes. The bill also appropriates funds to the Department of Revenue to administer the collection of ad valorem tax by the Department. The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.
Public statements
Why lawmakers voted
Last checked Aug 8, 6:38 AM
Voted No
Ocean Andrew
R · H46
Why they voted this way
The lawmaker supports an amendment to adjust fees by rounding them to multiples of $25 so they match original 2000 fees adjusted for inflation.
Public statementFloor statement at 1:37:55 Watch the statement
Why they voted this way
The lawmaker opposes the amendment because he believes counties have already paid for similar functions through lawsuits and other means, making this additional charge unfair to them.
Public statementFloor statement at 1:49:20 Watch the statement
Steve Harshman
R · H37
Why they voted this way
The lawmaker supports moving the function to the state to improve efficiency, accuracy, and early detection of tax shortfalls by aligning it with severance taxes.
Public statementFloor statement at 1:54:31 Watch the statement
Hans Hunt
H02
Why they voted this way
The lawmaker opposes the amendment because he believes it would unfairly penalize smaller, poorer counties with low property values that are already struggling financially.
Public statementFloor statement at 1:58:00 Watch the statement
Barry Crago
R · H40
Why they voted this way
The lawmaker opposes the amendment because industry requested state implementation due to complexity, and the state is already equipped to handle these monthly reports.
Public statementFloor statement at 2:00:19 Watch the statement
Why they voted this way
The lawmaker opposes the amendment because he believes counties are fulfilling their responsibilities and that charging them would be detrimental given the state's potential financial gain from the bill.
Public statementFloor statement at 2:02:47 Watch the statement
Why they voted this way
The lawmaker supports the amendment because it is fair for counties to contribute a small portion since they are losing the workload and benefiting from the shift.
Public statementFloor statement at 2:04:42 Watch the statement
Why they voted this way
The lawmaker argues for the amendment as a compromise to ensure counties help pay for the system costs since the state is taking over their workload and duties.
Public statementFloor statement at 2:06:34 Watch the statement
Why they voted this way
The lawmaker argues that while the bill costs $500,000 and is difficult to pass, it corrects a duty previously assigned to counties which should now be shared with the state.
Public statementFloor statement at 2:11:38 Watch the statement
Steve Harshman
R · H37
Why they voted this way
The lawmaker supports the amendment because it provides a necessary transition period for local governments and schools to manage cash flow issues caused by changes in mineral tax payments.
Public statementFloor statement at 24:20 Watch the statement
Why they voted this way
The lawmaker expresses concern about how the bill affects county treasurers and whether local governments will be financially whole after implementation.
Public statementFloor statement at 28:00 Watch the statement
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
Recorded votes
7 roll calls
S Concur:Passed 24-6-0-0-02021-02-04 · Senate24 yes 6 no
- Yes
- 24
- No
- 6
- Absent
- 0
- Excused
- 0
- Conflict
- 0
Yes 24
Affie EllisS08Bill LandenR · S27Brian BonerR · S02Cale CaseR · S25Charles ScottR · S30Cheri SteinmetzR · S03Chris RothfussD · S09Dan DockstaderR · S16Dan FurphyS10David A KinskeyS22Drew A PerkinsS29Ed CooperR · S20Fred A BaldwinS14Jeff WasserburgerS23Jim AndersonR · S28John KolbR · S12Larry HicksR · S11Lynn HutchingsR · S05Mike GierauD · S17Ogden DriskillR · S01RJ KostS19Stephan PappasR · S07Tara NethercottR · S04Wendy SchulerR · S15
H 3rd Reading:Passed 47-13-0-0-02021-02-04 · House47 yes 13 no
- Yes
- 47
- No
- 13
- Absent
- 0
- Excused
- 0
- Conflict
- 0
Yes 47
Albert P Sommers Jr.H20Andrew W SchwartzH23Art WashutR · H36Barry CragoR · H40Bob NicholasR · H08CLIFFORDCatherine R ConnollyH13Chad BanksH17Chip NeimanR · H01Christopher KnappR · H53Clark D StithH48Cyrus WesternH51Dan ZwonitzerH43Danny EyreH19Donald E Burkhart JrH15Ember OakleyH55Eric BarlowR · H03Evan J SimpsonH21Hans HuntH02James A RoscoeH22Jamie L FlitnerH26Jared OlsenR · H11Jerry A ObermuellerH56Jerry D PaxtonH47John BearR · H31John C EklundH10Joseph E MacGuireH35Karlee ProvenzaD · H45Kevin O'HearnH59Landon BrownR · H09Lloyd LarsenR · H54MARTINEZMark S KinnerH29Michael D GreearH27Mike YinD · H16Ocean AndrewR · H46Patrick SweeneyH58Robert A ClausenH06Sandy NewsomeH24Scott HeinerR · H18Shelly DuncanH05Steve HarshmanR · H37Susan S WilsonH07Thomas J WaltersH38Timothy P HallinanH32Trey SherwoodD · H14William D HendersonH41
Amendment failed 18-42-0-0-02021-02-03 · House18 yes 42 no
- Yes
- 18
- No
- 42
- Absent
- 0
- Excused
- 0
- Conflict
- 0
Yes 18
Bill FortnerH52Charles J GrayH57Chip NeimanR · H01Clarence StyvarR · H12Clifford M JenningsH30Dan LaursenR · H25JD WilliamsR · H02Jeremy HaroldsonR · H04John BearR · H31John WinterR · H28Mark H BakerH60Marshall BurtH39Ocean AndrewR · H46Pepper OttmanR · H34Robert WharffR · H49Scott HeinerR · H18Theodore J BlackburnH42Timothy P HallinanH32
No 42
Albert P Sommers Jr.H20Andrew W SchwartzH23Art WashutR · H36Barry CragoR · H40Bob NicholasR · H08CLIFFORDCatherine R ConnollyH13Chad BanksH17Christopher KnappR · H53Clark D StithH48Cyrus WesternH51Dan ZwonitzerH43Danny EyreH19Donald E Burkhart JrH15Ember OakleyH55Eric BarlowR · H03Evan J SimpsonH21Hans HuntH02James A RoscoeH22Jamie L FlitnerH26Jared OlsenR · H11Jerry A ObermuellerH56Jerry D PaxtonH47John C EklundH10Joseph E MacGuireH35Karlee ProvenzaD · H45Kevin O'HearnH59Landon BrownR · H09Lloyd LarsenR · H54MARTINEZMark S KinnerH29Michael D GreearH27Mike YinD · H16Patrick SweeneyH58Robert A ClausenH06Sandy NewsomeH24Shelly DuncanH05Steve HarshmanR · H37Susan S WilsonH07Thomas J WaltersH38Trey SherwoodD · H14William D HendersonH41
H03 - Revenue:Recommend Amend and Do Pass 6-3-0-0-02021-02-02 · House6 yes 3 no
S 3rd Reading:Passed 27-1-1-1-02021-01-29 · Senate27 yes 1 no
- Yes
- 27
- No
- 1
- Absent
- 1
- Excused
- 1
- Conflict
- 0
Yes 27
Affie EllisS08Anthony BouchardS06Bill LandenR · S27Brian BonerR · S02Cale CaseR · S25Charles ScottR · S30Cheri SteinmetzR · S03Chris RothfussD · S09Dan DockstaderR · S16Dan FurphyS10David A KinskeyS22Drew A PerkinsS29Ed CooperR · S20Fred A BaldwinS14John KolbR · S12Larry HicksR · S11Lynn HutchingsR · S05Mike GierauD · S17Ogden DriskillR · S01RJ KostS19Stephan PappasR · S07Tara NethercottR · S04Tim FrenchR · S18Tim SalazarR · S26Tom JamesS13Troy McKeownR · S24Wendy SchulerR · S15
Absent 1
Excused 1
S02 - Appropriations:Recommend Do Pass 5-0-0-0-02021-01-27 · Senate5 yes 0 no
- Yes
- 5
- No
- 0
- Absent
- 0
- Excused
- 0
- Conflict
- 0
S03 - Revenue:Recommend Amend and Do Pass 5-0-0-0-02021-01-27 · Senate5 yes 0 no
- Yes
- 5
- No
- 0
- Absent
- 0
- Excused
- 0
- Conflict
- 0
Official activity
Bill history
- Assigned Chapter Number 28LSO
- Governor Signed SEA No. 0009 Governor
- H Speaker Signed SEA No. 0009House
- S President Signed SEA No. 0009Senate
- Assigned Number SEA No. 0009LSO
- S Concur:Passed 24-6-0-0-0Senate
- S Received for ConcurrenceSenate
- H 3rd Reading:Passed 47-13-0-0-0House
- H 2nd Reading:PassedHouse
- H COW:PassedHouse
- H Placed on General FileHouse
- H03 - Revenue:Recommend Amend and Do Pass 6-3-0-0-0House
- H Introduced and Referred to H03 - RevenueHouse
- H Received for IntroductionHouse
- S 3rd Reading:Passed 27-1-1-1-0Senate
- S 2nd Reading:PassedSenate
- S COW:PassedSenate
- S Placed on General FileSenate
- S02 - Appropriations:Recommend Do Pass 5-0-0-0-0Senate
- :Rerefer to S02 - AppropriationsSenate
Changes
Amendments
5 stored
The amendment requires counties to pay for their share of implementing monthly ad valorem tax collection and allows the state to withhold a county's tax revenue if they do not make these payments.
The amendment changes specific monetary amounts in the bill from $40 million to $16,726,000 and from $1 to $274,000.
The amendment modifies the bill to specify how mineral production ad valorem taxes are collected and distributed monthly by county treasurers.
The amendment clarifies how ad valorem taxes on mineral production are distributed and modifies the tax payment schedule for calendar years 2020 and 2021.
The amendment changes how ad valorem taxes are paid for mineral production from calendar years 2020 and 2021, increases the loan amount available to counties, and adds a small appropriation for implementing the act.