Monthly ad valorem tax distribution-amendments.

Plain English Breakdown

The official summary and text do not provide specific details on practical implementation or potential issues during transition, leaving some uncertainty.

Changes to Monthly Mineral Tax Distribution

This law changes how monthly ad valorem taxes on mineral production are distributed by county treasurers.

What This Bill Does

• Amends the distribution of monthly ad valorem taxes collected from mineral and mine production.
• Requires county treasurers to hold taxes for entities that do not levy or are not authorized to levy taxes for a specific year until final reconciliation is completed.
• Ensures taxes are distributed by county treasurers on or before the tenth day after receipt, except as otherwise provided.

Who It Names or Affects

• County treasurers responsible for distributing ad valorem taxes.
• Governmental entities that levy or authorize mineral production taxes.
• Mineral and mine producers who pay monthly ad valorem taxes.

Terms To Know

ad valorem tax

A tax based on the value of a property, such as minerals or mines.

county treasurer

An official who manages financial records and distributes taxes for a county.

Limits and Unknowns

• The law does not specify what happens if a governmental entity is unable to levy taxes.
• It's unclear how the changes will affect tax distribution in practice.

Official Summary Text

Bill Summary - 25LSO-0625

Bill No.:

SF0151

Effective:

7/1/2025

LSO No.:

25LSO-0625

Enrolled Act No.:

SEA No. 0029

Chapter No.:

59

Prime Sponsor:

Jones

Catch Title:

Monthly ad valorem tax distribution-amendments.

Has Report:

No

Subject:

Amending the distribution of monthly ad valorem taxes.

Summary/Major Elements:

Under current law, ad valorem taxes on mineral and mine production must be paid on a monthly basis. The ad valorem taxes collected on a monthly basis are distributed to various governmental entities as provided by law.

This act amends how monthly ad valorem taxes are distributed. The act provides that each county treasurer shall not distribute taxes to governmental entities that do not levy or are not authorized to levy taxes for the applicable tax year. Instead, any taxes collected on behalf of those governmental entities are to be held by the county treasurer until the treasurer completes the final reconciliation of collected amounts.

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

25LSO-0625

ORIGINAL Senate

File No
.
SF0151

ENROLLED ACT NO. 29,

SENATE

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 General Session

AN ACT relating to taxation and revenue; amending the distribution of ad valorem taxes on mineral production collected on a monthly basis; making conforming amendments; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
13
‑
111(d) is amended to read:

39
‑
13
‑
111.

Distribution.

(d)

Taxes collected pursuant to W.S. 39
‑
13
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113 shall be distributed by the county treasurer on or before the tenth day of the month following the month of receipt
, except as otherwise provided in this subsection
. Taxes collected following final reconciliation of the taxes under W.S. 39
‑
13
‑
113(b) shall be distributed by the county treasurer on or before the tenth day of the month following the month of collection.
The county treasurer shall not distribute taxes collected under W.S. 39
‑
13
‑
113 to governmental entities that do not levy or are not authorized to levy taxes under W.S. 39
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13
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104(k) for the applicable tax year, and any taxes collected on behalf of a governmental entity that are not authorized or imposed under W.S. 39
‑
13
‑
104(k) shall be held by the county treasurer pending the final reconciliation of the taxes under W.S. 39
‑
13
‑
113(b) for distribution in accordance with this section.

Section 2
.

This act is effective July 1, 2025
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the Senate.

Chief Clerk

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