Education mill levy amendments.

23LSO-0247
2023
STATE OF WYOMING
23LSO-0247
Numbered
2.0

HOUSE BILL NO. HB0032

Education mill levy amendments.

Sponsored by: Joint Education Interim Committee

A BILL

for

AN ACT relating to education; providing for a reauthorization of the adult education mill levy; clarifying the maximum mill levies school districts and community college districts may levy for board of cooperative services agreements; making conforming amendments; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 21
‑
12
‑
103, 21
‑
20
‑
109(a), 21
‑
20
‑
110(h) and 39
‑
13
‑
104(d) by creating a new paragraph (vi) and (h) by creating a new paragraph (iii) are amended to read:

21
‑
12
‑
103.

Special school tax; submission to electors authorized; tax in addition to limitations in W.S. 21
‑
13
‑
102.

(a)

For the purpose of maintaining a program of adult education, the board of trustees may submit for vote to the electors of the district, a special school tax of not to exceed two and one
‑
half (2

1/2) mills on the taxable valuation of the district.

Said special school tax, if approved, shall be above and in addition to the tax limitations expressed in W.S. 21
‑
13
‑
102.

(b)

If the special school tax levy is approved, the proposition of continuing the special school tax levy shall be submitted by the board at each fifth general election following approval of the proposition until the proposition for continuing the special school tax levy is defeated. The ballot shall contain the words "for continuing the . . . . mill (not to exceed two and one
‑
half (2 1/2) mills) special school tax for maintenance of the program of adult education offered by . . . . unified school district" and "against continuing the . . . . mill (not to exceed two and one
‑
half (2 1/2) mills) special school tax for maintenance of the program of adult education offered by the . . . . unified school district".

21
‑
20
‑
109.

Special school district tax for board of cooperative educational services; election not required; determination of levy amount.

(a)

For the purpose of maintaining programs offered by a board of cooperative educational services, the school districts comprising the board may levy a special school district tax
for each agreement made under W.S. 21
‑
20
‑
104
not to exceed one
‑
half (1/2) mill on the assessed value of the member districts.
The total mill levies the school districts comprising the board may levy for all agreements made under W.S. 21
‑
20
‑
104 shall not exceed one and one
‑
half (1 1/2) mills.
The vote of the electors within the member districts shall not be required for the tax levy.

21
‑
20
‑
110.

Additional special school district tax; election; limitations; special community college district levy.

(h)

In addition to subsection (a) of this section, the board of trustees of any community college district participating in an agreement under W.S. 21
‑
20
‑
104 may levy a special levy
for all agreements made under W.S. 21
‑
20
‑
104
of not to exceed one
‑
half (1/2) mill on the assessed value of the district for a period not to exceed two (2) years. Any levy imposed under this subsection shall be used solely for purposes of maintaining programs offered by the board of cooperative educational services of which the district is a participant and when combined with any levy imposed under subsection (a) of this section, shall not exceed
two (2)
two and one
‑
half (2 1/2)
mills. A determination by the board to impose the levy shall be made at a regular or special meeting following a public hearing announced by the board.

Any tax imposed under this subsection may be renewed by the board for an additional two (2) years subject to public hearing requirements specified under this subsection. Revenues collected under this subsection shall be identified as district revenue in the biennial funding report of the district under W.S. 21
‑
18
‑
205(b) but shall not be restricted by the commission in any manner.

39
‑
13
‑
104.

Taxation rate.

(d)

There shall be annually levied and assessed upon the taxable value of property within the limits of Wyoming school districts the following school taxes when applicable:

(vi)

Not to exceed the number of mills provided in W.S. 21
‑
20
‑
109(a) and 21
‑
20
‑
110(a).

(h)

The following shall apply to property tax for community colleges:

(iii)

There shall be annually levied and assessed upon the taxable value of the property within the limits of the community college district a special levy not to exceed the number of mills provided in W.S. 21
‑
20
‑
110(h).

Section 2
.

Each school district's board of trustees that has an approved adult education mill levy, as authorized under W.S. 21
‑
12
‑
103 prior to the effective date of this act, shall submit a proposition of continuing the adult education mill levy at the fifth general election following the effective date of this act. The proposition for continuing the special school tax for the maintenance of the program of adult education shall be proposed as required under W.S. 21
‑
12
‑
103(b) as created by this act. If the proposition for continuing the special school tax for the maintenance of the program of adult education is defeated in accordance with this section, the tax is repealed effective December 31 of that calendar year in which defeated.

Section 3
.

This act is effective July 1, 2023
.

(END)

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HB0032