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.

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 official source material confirms that the bill requires voter approval for new or continuing recreation mill levies but does not provide details on consequences of non-approval by voters.

Voter approval needed for recreation mill levy

This act requires that voters approve any new or continuing tax levies for recreational purposes in school districts and counties.

What This Bill Does

Requires elections to be held before a school district can impose a tax levy for recreational facilities.
Specifies that the election must happen on the same date as the general election.
Limits the term of any new or continuing recreation mill levies to four years, with renewal votes every four years.
Sets an expiration date for existing recreation mill levies imposed before this act's effective date.

Who It Names or Affects

Voters in school districts and counties who will vote on whether to approve tax levies for recreational purposes.
School districts that want to impose or continue a recreation mill levy.

Terms To Know

mill levy: A type of property tax, where one mill equals $1 for every $1,000 of assessed value.
recreational purposes: Activities and facilities that promote leisure and enjoyment, such as parks and sports fields.

Limits and Unknowns

The bill did not pass in the session it was introduced.
It does not specify what happens if voters do not approve a proposed recreation mill levy.

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
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9
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201(b) is amended to read:

18
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9
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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
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13
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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
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21
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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
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21
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101 through 22
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21
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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
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9
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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)

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