HB0070 • 2024

Local government distributions.

AN ACT relating to local government funding; providing funding to cities and towns; providing funding to counties; providing local government funding formulas and distributions; providing legislative intent; providing appropriations; and providing for an effective date.

Budget Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Appropriations
Last action: 2024-03-07
Official status: enrolled
Effective date: 7/1/2024

Plain English Breakdown

The exact distribution formulas may be complex and require further explanation from the Office of State Lands and Investments.

Local Government Funding Act

This act appropriates $146.25 million from the general fund to be distributed by the Office of State Lands and Investments to cities, towns, and counties based on specific formulas.

What This Bill Does

Appropriates $146.25 million from the general fund for distribution by the Office of State Lands and Investments to local governments.
Distributes funds to cities and towns using a formula that considers per capita sales tax revenue, assessed value, and population size.
Allocates one-third of eighty-nine percent (89%) of the total amount directly to counties based on their assessed valuation.

Who It Names or Affects

Cities and towns across Wyoming
Counties in Wyoming

Terms To Know

Assessed Valuation: The value of property used to calculate taxes owed by the property owner.

Limits and Unknowns

The bill does not specify how local governments must use the funds.
Details on how to apply for additional funding for law enforcement agencies are incomplete.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0070H2001

2nd reading • Representative Zwonitzer, Dn

Corrected, Adopted

Plain English: The amendment changes the amount of funding provided to local governments from $105 million to $146.25 million.

Changes the funding amount for cities and towns from one hundred five million dollars ($105,000,000) to one hundred forty-six million two hundred fifty thousand dollars ($146,250,000).

HB0070H2002

2nd reading • Representative Larson, JT

Withdrawn

Plain English: The amendment removes language related to covering inflation costs from a previous amendment.

Removes the phrase 'for the costs of inflation' from an existing amendment.

The exact impact and context of removing this phrase are not fully explained in the provided text, so further details about its implications are unclear.

HB0070HW001

Committee of the Whole • Representative Larson, JT

Adopted

Plain English: The amendment adds $5,250,000 to a funding amount already set at $105,000,000 to cover the costs of inflation.

Adds an additional $5,250,000 to the existing $105,000,000 funding for local government distributions.

The amendment does not specify how the funds will be distributed or managed beyond covering inflation costs.

HB0070SW001

Committee of the Whole • Senator Boner

Corrected, Failed

Plain English: The amendment adds funding for local law enforcement agencies that saw a significant rise in arrests by providing $500,000 from the legislative stabilization reserve account.

Adds language to provide an additional $500,000 to local law enforcement agencies experiencing a 15% or more increase in total arrests between 2022 and 2023.
Specifies that these funds must be applied for by August 1, 2024, and distributed no later than November 1, 2024, based on the increase in operational expenses.

The amendment does not specify how to calculate or verify the increase in arrests or operational expenses.
It is unclear what happens if more funds are requested by qualifying agencies than the $500,000 available.

HB0070SW002

Committee of the Whole • Senator Steinmetz

Failed

Plain English: The amendment adds a new section to allocate $600,000 from the general fund to reimburse counties for specific costs they incur under certain state laws.

Adds a new subsection (d) that appropriates up to $600,000 to the Office of State Lands and Investments for county reimbursement.
Specifies that only counties with an assessed value per mill below $300,000 in the previous tax year are eligible for this funding.
Requires counties to submit a request to receive funds, which will be disbursed based on their costs under specific state laws during fiscal years 2025 and 2026.

The amendment limits the reimbursement amount per county to $100,000 for each of fiscal years 2025 and 2026.
It is unclear how this new funding will affect other parts of the bill or local government budgets.

Bill History

2024-03-07 LSO
Assigned Chapter Number 38
2024-03-07 Governor
Governor Signed HEA No. 0029
2024-03-04 Senate
S President Signed HEA No. 0029
2024-03-04 House
H Speaker Signed HEA No. 0029
2024-03-01 LSO
Assigned Number HEA No. 0029
2024-03-01 Senate
S 3rd Reading:Passed 30-0-1-0-0
2024-02-29 Senate
S 2nd Reading:Passed
2024-02-28 Senate
S COW:Passed
2024-02-23 Senate
S Placed on General File
2024-02-23 Senate
S02 - Appropriations:Recommend Do Pass 4-0-1-0-0
2024-02-20 Senate
S Introduced and Referred to S02 - Appropriations
2024-02-15 Senate
S Received for Introduction
2024-02-15 House
H 3rd Reading:Passed 59-2-1-0-0
2024-02-14 House
H 2nd Reading:Passed
2024-02-13 House
H COW:Passed
2024-02-13 House
H Placed on General File
2024-02-13 House
H02 - Appropriations:Recommend Do Pass 7-0-0-0-0
2024-02-12 House
H Introduced and Referred to H02 - Appropriations 57-3-2-0-0
2024-01-24 House
H Received for Introduction
2024-01-22 LSO
Bill Number Assigned

Official Summary Text

Bill Summary - 24LSO-0448

Bill No.:

HB0070

Effective:

7/1/2024

LSO No.:

24LSO-0448

Enrolled Act No.:

HEA No. 0029

Chapter No.:

38

Prime Sponsor:

Joint Appropriations Committee

Catch Title:

Local government distributions.

Has Report:

No

Subject:

Appropriations for cities, towns and counties.

Summary/Major Elements:

This bill appropriates one hundred forty-six million two hundred fifty thousand dollars ($146,250,000.00) to the Office of State Lands and Investments for distribution to cities, towns and counties and establishes a formula and schedule for making those distributions.

Funds appropriated in the bill are distributed to local governments based on various factors including population, assessed valuation and per capita sales and use tax collections.

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.

Current Bill Text

Read the full stored bill text

24LSO-0448

ORIGINAL House

Bill No
.
HB0070

ENROLLED ACT NO. 29,

HOUSE OF REPRESENTATIVES

SIXTY-SEVENTH LEGISLATURE OF THE STATE OF WYOMING
2024 Budget Session

AN ACT relating to local government funding; providing funding to cities and towns; providing funding to counties; providing local government funding formulas and distributions; providing legislative intent; providing appropriations; and providing for an effective date.

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

Section 1
.

(a)

From the general fund there is appropriated one hundred forty-six million two hundred fifty thousand dollars ($146,250,000.00) to the office of state lands and investments to be allocated pursuant to the following and as further provided in this section:

(i)

Two
‑
thirds (2/3) of eighty
‑
nine percent (89%) of the total amount appropriated, for direct distribution to cities and towns provided that five percent (5%) of the amount available under this paragraph shall only be distributed for direct distributions to cities and towns using the revenue challenged formula as provided in paragraph (b)(ii) of this section;

(ii)

One
‑
third (1/3) of eighty
‑
nine percent (89%) of the total amount appropriated, for direct distribution to counties;

(iii)

Five and one
‑
half percent (5.5%) of the total amount appropriated, for direct distribution to cities and towns provided that five percent (5%) of the amount available under this paragraph shall only be distributed for direct distributions to cities and towns using the revenue challenged formula as provided in paragraph (b)(ii) of this section;

(iv)

Five and one
‑
half percent (5.5%) of the total amount appropriated, for direct distribution to counties.

[CITY AND TOWN DIRECT DISTRIBUTION ALLOCATIONS]

(b)

Funds appropriated in paragraphs (a)(i) and (iii) of this section shall be distributed to cities and towns with one-half (1/2) of the amount available distributed in the first fiscal year of the biennium and one-half (1/2) of the amount available distributed in the second fiscal year of the biennium. Distributions in each fiscal year shall be made in equal amounts on August 15 and January 15 of each fiscal year as calculated prior to the August 15 distribution, subject to the following:

(i)

Except as provided in paragraph (ii) of this subsection, from these distributions each municipality with a population of thirty-five (35) or less shall first receive fifteen thousand dollars ($15,000.00) and each municipality with a population over thirty-five (35) shall first receive thirty-five thousand dollars ($35,000.00). From the remainder, each municipality shall receive amounts in accordance with a municipal supplemental funding formula as provided in this paragraph. The municipal supplemental funding formula shall be calculated by the office of state lands and investments as follows:

(A)

For each fiscal year calculate the per capita sales and use tax revenues available to each municipality using the sales and use tax distributions to each county attributable to fiscal year 2023 for distributions under this paragraph during fiscal year 2025 and the sales and use tax distributions to each county attributable to fiscal year 2024 for distributions under this paragraph during fiscal year 2026, including distributions to each municipality within that county, under W.S. 39
‑
15
‑
111 and 39
‑
16
‑
111, but excluding the distribution exclusively to counties under W.S. 39
‑
15
‑
111(b)(iii) made from an amount equivalent to one percent (1%) of the tax collected under W.S. 39
‑
15
‑
104, and excluding the distribution exclusively to counties under W.S. 39
‑
16
‑
111(b)(iii) made from an amount equivalent to one percent (1%) of the tax collected under W.S. 39
‑
16
‑
104;

(B)

Calculate the inverse by dividing one (1) by the per capita sales and use tax determined under subparagraph (A) of this paragraph for each municipality;

(C)

Calculate the normalized per capita sales and use tax number for each municipality by dividing the number determined under subparagraph (B) of this paragraph for the municipality by the total of all inverse per capita sales and use tax numbers calculated under subparagraph (B) of this paragraph;

(D)

Multiply the normalized per capita sales and use tax number for each municipality by seventy-five percent (75%);

(E)

For each fiscal year calculate the per capita assessed value for the prior tax year corresponding to the most recently completed calendar year for each municipality by dividing the total assessed valuation within the municipality by the population of the municipality;

(F)

Calculate the inverse by dividing one (1) by the per capita assessed value determined under subparagraph (E) of this paragraph for each municipality;

(G)

Calculate the normalized per capita assessed value number for each municipality by dividing the number determined under subparagraph (F) of this paragraph for the municipality by the total of all inverse per capita assessed value numbers calculated under subparagraph (F) of this paragraph;

(H)

Multiply the normalized per capita assessed value number for each municipality by twenty-five percent (25%);

(J)

Multiply the sum of subparagraphs (D) and (H) of this paragraph by the population of the municipality;

(K)

Calculate the normalized index for each municipality by dividing the number determined under subparagraph (J) of this paragraph for the municipality by the sum of all numbers calculated under subparagraph (J) of this paragraph;

(M)

Determine the amount to distribute to each municipality by multiplying the normalized index number determined under subparagraph (K) of this paragraph by the amount remaining available for distribution under this paragraph.

(ii)

From the amounts specified in paragraphs (a)(i) and (iii) of this section, each city or town shall receive amounts in accordance with a city and town revenue challenged formula as provided in this paragraph. The revenue challenged formula shall be calculated by the office of state lands and investments as follows:

(A)

For each fiscal year, calculate the lowest quartile amount received by cities and towns on a per capita basis using amounts received under this section plus amounts distributed to each city and town using the sales and use tax distributions to each county attributable to fiscal year 2023 for distributions under this paragraph during fiscal year 2025 and the sales and use tax distributions to each county attributable to fiscal year 2024 for distributions under this paragraph during fiscal year 2026, including distributions to each municipality within that county, under W.S. 39
‑
15
‑
111 and 39
‑
16
‑
111, but excluding the distribution exclusively to counties under W.S. 39
‑
15
‑
111(b)(iii) made from an amount equivalent to one percent (1%) of the tax collected under W.S. 39
‑
15
‑
104 and excluding the distribution exclusively to counties under W.S. 39
‑
16
‑
111(b)(iii) made from an amount equivalent to one percent (1%) of the tax collected under W.S. 39
‑
16
‑
104;

(B)

Determine each city or town that received a per capita amount that is less than the lowest quartile amount determined under subparagraph (A) of this paragraph;

(C)

For each city or town that received a per capita amount that is less than the lowest quartile amount as provided in subparagraph (B) of this paragraph, determine the amount that would be necessary to increase the per capita amount distributed to that city or town to the lowest quartile amount determined under subparagraph (A) of this paragraph;

(D)

Determine the amount to distribute to each city or town that received an amount that is less than the lowest quartile amount determined under subparagraph (A) of this paragraph by distributing the amount available under this paragraph on a pro rata basis, up to the lowest quartile amount, based on the amounts determined under subparagraph (C) of this paragraph.

[COUNTY DIRECT DISTRIBUTION ALLOCATIONS]

(c)

Funds appropriated in paragraphs (a)(ii) and (iv) of this section are to be distributed to counties with one-half (1/2) of the amount available distributed in the first fiscal year of the biennium and one-half (1/2) of the amount available distributed in the second fiscal year of the biennium. Distributions in each fiscal year shall be made in equal amounts on August 15 and January 15 of each fiscal year as calculated prior to the August 15 distribution. From these distributions each county shall receive the following:

(i)

From these distributions each county with an assessed value for the prior tax year corresponding to the most recently completed calendar year of less than three hundred thousand dollars ($300,000.00) per mill shall first receive an amount equal to three (3) times the difference between three hundred thousand dollars ($300,000.00) and the actual value of one (1) mill within the county. From the remainder, each county shall receive amounts in accordance with a county supplemental funding formula as provided in this paragraph. The county supplemental funding formula shall be calculated by the office of state lands and investments as follows:

(A)

For each fiscal year calculate the per capita sales and use tax revenues available to each county using the sales and use tax distributions to each county attributable to fiscal year 2023 for distributions under this subsection during fiscal year 2025 and the sales and use tax distributions to each county attributable to fiscal year 2024 for distributions under this subsection during fiscal year 2026, excluding distributions to each municipality within that county, under W.S. 39
‑
15
‑
111 and 39
‑
16
‑
111;

(B)

Calculate the inverse by dividing one (1) by the per capita sales and use tax determined under subparagraph (A) of this paragraph for each county;

(C)

Calculate the normalized per capita sales and use tax number for each county by dividing the number determined under subparagraph (B) of this paragraph for the county by the total of all inverse per capita sales and use tax numbers calculated under subparagraph (B) of this paragraph;

(D)

Multiply the normalized per capita sales and use tax number determined under subparagraph (C) of this paragraph for each county by twenty-four percent (24%);

(E)

For each fiscal year calculate the per capita assessed value for each county by dividing the total assessed valuation within the county for the prior tax year corresponding to the most recently completed calendar year by the population of the county;

(F)

Calculate the inverse by dividing one (1) by the per capita assessed value determined under subparagraph (E) of this paragraph for each county;

(G)

Calculate the normalized per capita assessed value number for each county by dividing the number determined under subparagraph (F) of this paragraph for the county by the total of all inverse per capita assessed value numbers calculated under subparagraph (F) of this paragraph;

(H)

Multiply the normalized per capita assessed value number determined under subparagraph (G) of this paragraph for each county by seventy-six percent (76%);

(J)

Calculate a cost of government index for each county, which shall be determined by multiplying six hundred twenty-eight (628) by the population of the county and then adding nine million nine hundred thousand (9,900,000) to the result;

(K)

Calculate the normalized cost of government index number for each county by dividing the number determined under subparagraph (J) of this paragraph for the county by the total of all cost of government index numbers calculated under subparagraph (J) of this paragraph;

(M)

Multiply the sum of subparagraphs (D) and (H) of this paragraph by the normalized cost of government index number determined in subparagraph (K) of this paragraph for each county;

(N)

Calculate the normalized index for each county by dividing the number determined under subparagraph (M) of this paragraph for the county by the total of all numbers calculated under subparagraph (M) of this paragraph;

(O)

Determine the amount to distribute to each county by multiplying the normalized index number determined under subparagraph (N) of this paragraph by the amount remaining available for distribution under this paragraph.

(d)

For purposes of this section, population is to be determined by resort to the 2020 decennial federal census as reported by the economic analysis division within the department of administration and information.

(e)

It is the intent of the legislature that the funds distributed under this section shall not be used for:

(i)

Salary adjustments, additional personnel or increased personnel benefits;

(ii)

Any compensation to the members of any board for which the board of county commissioners appoints members, unless compensation is otherwise required by law.

Section 2
.

This act is effective July 1, 2024
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1