HB0127 • 2026

Voter approval for recreation mill levy.

AN ACT relating to taxation; requiring elections for the imposition of mill levies for recreational purposes; specifying dates of the elections; specifying applicability; providing for the expiration of existing mill levies; and providing for an effective date.

Education Elections Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Representative Neiman
Last action: 2026-03-03
Official status: inactive
Effective date: 3/1/2026

Plain English Breakdown

The bill did not pass and its exact impact is uncertain due to lack of implementation.

Voter approval needed for recreation mill levy

This act requires voter approval through elections before a school district can impose a tax (mill levy) for recreational purposes.

What This Bill Does

Requires that any new or existing mill levies for recreational facilities and systems must be approved by voters in an election.
Specifies that the term of a tax levy is four years, after which it must be renewed through another voter-approved proposition every four years.
Sets a deadline for existing mill levies to expire on December 31, 2028 or when a new proposition is submitted as required by this act.

Who It Names or Affects

School districts that want to impose or renew mill levies for recreational purposes.
Voters who will decide through elections whether to approve these tax levies.

Terms To Know

mill levy: A property tax rate measured in mills, where one mill equals $1 per $1,000 of assessed valuation.
recreational facilities and systems: Public spaces or services used for leisure activities such as parks, sports fields, and community centers.

Limits and Unknowns

The bill did not pass in the session it was introduced.
It is unclear how many existing mill levies will be affected by this act's deadline for expiration.

Amendments

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

HB0127HW001

Committee of the Whole • Representative Lien

Adopted

Plain English: 1 HB0127HW001 1 Page 2-line 13 After "levy." insert "Notwithstanding W.S.

1 HB0127HW001 1 Page 2-line 13 After "levy." insert "Notwithstanding W.S.
22- 2 21-103,".
3 4 Page 2-line 15 After "general election" delete "." and insert 5 ", and".
6 7 Page 2-line 18 After "shall" insert "otherwise".

HB0127HS001

Standing Committee • House Revenue Committee

Adopted

Plain English: 1 HB0127HS001 1 Page 2-line 15 After "general election." delete "The".

1 HB0127HS001 1 Page 2-line 15 After "general election." delete "The".
2 3 Page 2-lines 16 and 17 Delete entirely.
4 5 Page 2-line 18 Delete line through "district and".
LOCKE, 6 CHAIRMAN

HB0127SS001

Standing Committee • Senate Revenue Committee

Filed

Plain English: 1 HB0127SS001 (TO ENGROSSED COPY) 1 Page 3-line 7 Delete "December 31, 2028" and insert 2 "December 31, 2030".

1 HB0127SS001 (TO ENGROSSED COPY) 1 Page 3-line 7 Delete "December 31, 2028" and insert 2 "December 31, 2030".
3 4 Page 3-lines 13 through 16 Delete entirely and insert: 5 6 "Section 3.
This act is effective July 1, 2029.".
7 MCKEOWN, CHAIRMAN

Bill History

2026-03-03 Senate
S COW:S Did not consider for COW
2026-02-27 Senate
S Placed on General File
2026-02-27 Senate
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0
2026-02-23 Senate
S Introduced and Referred to S03 - Revenue
2026-02-23 Senate
S Received for Introduction
2026-02-21 House
H 3rd Reading:Passed 34-27-1-0-0
2026-02-20 House
H 2nd Reading:Passed
2026-02-19 House
H COW:Passed
2026-02-18 House
H Placed on General File
2026-02-18 House
H03 - Revenue:Recommend Amend and Do Pass 7-2-0-0-0
2026-02-10 House
H Introduced and Referred to H03 - Revenue 47-14-1-0-0
2026-02-09 House
H Received for Introduction
2026-02-09 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

26LSO-0479
2026
STATE OF WYOMING
26LSO-0479
ENGROSSED
3.0

HOUSE BILL NO. HB0127

Voter approval for recreation mill levy.

Sponsored by: Representative(s) Neiman, Bear, Heiner, Lien and Rodriguez-Williams and Senator(s) Boner, Ide, Salazar and Steinmetz

A BILL

for

AN ACT relating to taxation; requiring elections for the imposition of mill levies for recreational purposes; specifying dates of the elections; specifying applicability; providing for the expiration of existing 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) is 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. Notwithstanding W.S. 22
‑
21
‑
103, the proposition to impose the additional tax levy shall be submitted at an election held on the same date of the general election, and the election shall otherwise be conducted in accordance with the procedures provided by W.S. 22
‑
21
‑
101 through 22
‑
21
‑
112. 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.

Section 2
.

Any tax levy imposed under W.S. 18
‑
9
‑
201(b) 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
HB0127