Read the full stored bill text
26LSO-0023
2026
STATE OF WYOMING
26LSO-0023
Numbered
2.0
HOUSE BILL NO. HB0058
Voter approval for mill levy imposition.
Sponsored by: Representative(s) Neiman, Bratten, Haroldson, Heiner, Lien, Rodriguez-Williams and Schmid and Senator(s) Salazar and Steinmetz
A BILL
for
AN ACT relating to taxation; requiring elections for the imposition of specified mill levies for recreational purposes, boards of cooperative educational services and special school taxes; specifying dates of the elections; specifying applicability; providing for the expiration of existing specified mill levies; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 18
‑
9
‑
201(b), 21
‑
20
‑
109(a) and 21
‑
20
‑
110(b) and (h) are amended to read:
18
‑
9
‑
201.
Recreational facilities and systems of public recreation; authority to establish and maintain; joint action by political subdivision; tax levies; removal.
(b)
The board of county commissioners may levy and expend funds for recreational purposes. Any levy imposed by a school district for recreational facilities and systems of public recreation shall not exceed one (1) mill on the assessed valuation of a school district. A levy for recreational facilities and systems of public recreation imposed by a school district is in addition to the tax limitations stated in W.S. 21
‑
13
‑
102.
No tax shall be levied under this subsection until a proposition to impose the levy is submitted to a vote of the qualified electors of the county or school district and a majority of all votes cast within the county or school district vote in favor of imposing the additional tax levy. The proposition to impose the additional tax levy shall be submitted at an election held on the same date of the general election. The board of county commissioners shall publish notice of the election in a newspaper of general circulation in the county or school district and the election shall be conducted in accordance with the procedures provided by W.S. 22
‑
22
‑
301 through 22
‑
22
‑
304. The term of the tax levy shall be four (4) years and the term of the tax levy shall be stated in the proposition submitted to the voters. If a proposition establishing the tax levy is approved, to continue the tax levy the proposition shall be submitted at the second general election following the election at which the proposition was initially approved and at the general election held every four (4) years thereafter until the proposition is defeated.
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 not to exceed one
‑
half (1/2) mill on the assessed value of the member districts.
The vote of the electors within the member districts shall not be required for the tax levy
No tax shall be levied under this section until a proposition to impose the levy is submitted to a vote of the qualified electors of the member school districts comprising the board and a majority of all votes cast within the member districts vote in favor of imposing the additional tax levy
.
The proposition to impose the additional tax levy shall be submitted at an election held on the same date of the general election.
The board shall publish notice of the election within a newspaper of general circulation in the affected districts and the election shall be conducted in accordance with the procedures provided by W.S. 22
‑
22
‑
301 through 22
‑
22
‑
304. The term of the tax levy shall be four (4) years and the term of the tax levy shall be stated in the proposition submitted to the voters. If a proposition establishing the tax levy is approved, to continue the tax levy the proposition shall be submitted at the second general election following the election at which the proposition was initially approved and at the general election held every four (4) years thereafter until the proposition is defeated. Each member school district shall be responsible for the costs incident to the election and shall pay an equally proportioned share of the costs as determined by the county clerk.
21
‑
20
‑
110.
Additional special school district tax; election; limitations; special community college district levy.
(b)
Except as provided by subsection (h) of this section,
N
o additional tax shall be levied under this section until a proposition to impose the levy is submitted to a vote of the qualified electors of the member school districts comprising the board and a majority of all votes cast within the member districts vote in favor of imposing the additional tax levy. The proposition to impose the additional levy shall be submitted at an election held on
a
the same
date
authorized under W.S. 22
‑
21
‑
103
of the general election
.
The board shall publish notice of the election within a newspaper of general circulation in the affected districts and the election shall be conducted in accordance with the procedures provided by W.S. 22
‑
22
‑
301 through 22
‑
22
‑
304.
The term of the tax shall be four (4) years and the term of the tax shall be stated in the proposition submitted to the voters. If a proposition establishing the tax is approved, to continue the tax the proposition shall be submitted at the second general election following the election at which the proposition was initially approved and at the general election held every four (4) years thereafter until the proposition is defeated.
Each member school district shall
pay all
be responsible for the
costs incident to the election
within its district or if a concurrent election,
and shall pay
an equally proportioned share of the costs as determined by the county clerk.
(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 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) 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
No
tax
shall be
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
until a proposition to levy the tax is submitted to the electors in the manner provided in subsection (b) of this section
. 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.
Section 2
.
Any tax levy imposed under W.S. 18
‑
9
‑
201(b), 21
‑
20
‑
109(a) or 21
‑
20
‑
110(h) prior to the effective date of this act shall expire on December 31, 2028 or on the date that a proposition to impose a levy is submitted to the electors as required by this act, whichever occurs first. If the tax levy is approved by the electors, the levy shall continue as provided by law.
Section 3
.
This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.
(END)
1
HB0058