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Enacted

Wyoming continuously distributes state sales and use tax revenues to local governments starting July 1, 2026

Original title: Local government distributions.

Last action · March 5, 2026: Assigned Chapter Number 40

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Wyoming creates a continuous statutory funding formula to distribute 5.6% of collected state from the general fund to cities, towns, and counties, effective July 1, 2026. Distributions will be made in equal amounts on October 15 and March 15 of each . The funds are prohibited from being used for salary adjustments, additional personnel, increased personnel benefits, or board member compensation.

Why it matters

Municipalities and counties receive a predictable, continuous share of state sales and use tax revenues calculated through specific per-capita and assessed-value formulas, directly impacting local government operating budgets without funding personnel or salary increases.

Background
  • Wyoming local governments frequently rely on state-shared revenues, such as sales and use taxes, to fund local public services and infrastructure. context
  • The Joint Appropriations Committee is a standing committee of the Wyoming Legislature responsible for drafting state budget and appropriations legislation. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Cities and Towns

Municipalities receive direct funding distributions calculated through a statutory supplemental and revenue-challenged formula.

Directly affected

Counties

Counties receive direct funding distributions based on assessed values, per capita sales taxes, and a cost of government index.

Directly affected

Office of State Lands and Investments

The office is tasked with receiving transferred funds and calculating the municipal and county funding formulas.

Key Facts

  • An amount equal to 5.6% of all state sales and use taxes collected and accrued in the preceding fiscal year is transferred from the general fund to the office of state lands and investments.
  • Distributions to municipalities and counties occur in equal amounts on October 15 and March 15 of each fiscal year.
  • Two-thirds of 89% of the total amount is allocated for direct distribution to cities and towns, while one-third of 89% is allocated for counties.
  • Municipalities with a population of 35 or less first receive $15,000, and those with a population over 35 first receive $35,000 before remainder calculations under the supplemental funding formula.
Show all 7 facts
  • Counties with an assessed value of less than $300,000 per mill first receive three times the difference between $300,000 and the actual value of one mill.
  • Distributed funds are explicitly prohibited from being used for salary adjustments, additional personnel, increased personnel benefits, or board member compensation.
  • The act takes effect on July 1, 2026.

Frequently Asked Questions

How much state tax revenue is set aside for local government distribution?
An amount equal to five and six-tenths percent (5.6%) of all state collected and accrued each is transferred for local distribution.
When are the distributions paid out to cities, towns, and counties?
Distributions are made in equal amounts on October 15 and March 15 of each .
Can local governments use these distributed funds for employee salary increases or new staff?
No. The bill explicitly prohibits using these funds for salary adjustments, additional personnel, increased personnel benefits, or board member compensation.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

23 actions
  1. Mar 5, 2026
    Governor Signed HEA No. 0011
  2. Mar 5, 2026
    Assigned Chapter Number 40
  3. Mar 2, 2026House
    H Speaker Signed HEA No. 0011
  4. Mar 2, 2026Senate
    S President Signed HEA No. 0011
  5. Feb 27, 2026House
    H Concur:Passed 55-0-5-2-0
  6. Feb 27, 2026
    Assigned Number HEA No. 0011
Show 17 earlier actions
  1. Feb 26, 2026Senate
    S 3rd Reading:Passed 30-0-1-0-0
  2. Feb 26, 2026House
    H Received for Concurrence
  3. Feb 25, 2026Senate
    S 2nd Reading:Passed
  4. Feb 24, 2026Senate
    S COW:Passed
  5. Feb 23, 2026Senate
    S02 - Appropriations:Recommend Amend and Do Pass 5-0-0-0-0
  6. Feb 23, 2026Senate
    S Placed on General File
  7. Feb 17, 2026Senate
    S Introduced and Referred to S02 - Appropriations
  8. Feb 16, 2026House
    H 3rd Reading:Passed 61-0-1-0-0
  9. Feb 16, 2026Senate
    S Received for Introduction
  10. Feb 13, 2026House
    H 3rd Reading:Laid Back
  11. Feb 12, 2026House
    H 2nd Reading:Passed
  12. Feb 11, 2026House
    H COW:Passed
  13. Feb 10, 2026House
    H02 - Appropriations:Recommend Do Pass 7-0-0-0-0
  14. Feb 10, 2026House
    H Placed on General File
  15. Feb 9, 2026House
    H Introduced and Referred to H02 - Appropriations 60-2-0-0-0
  16. Feb 6, 2026House
    H Received for Introduction
  17. Feb 5, 2026
    Bill Number Assigned

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Continuous Statutory Funding Formula

The legislation transitions local government revenue sharing from ad-hoc appropriations to a continuous statutory formula based on a fixed percentage of state sales and use tax collections.

Connected Entities

Wyoming, Economic Analysis Division, Office of State Lands and Investments and 2 more
locationWyoming“Jurisdiction where the bill applies”Map →
OrganizationEconomic Analysis Division“Reports federal decennial census population data”Map →
OrganizationOffice of State Lands and Investments“Receives transferred funds and calculates funding formulas for distribution”Map →
OrganizationDepartment of Revenue“Determines collected and accrued sales and use taxes”Map →
OrganizationDepartment of Administration and Information“Houses the economic analysis division”Map →

Sources

Open source document

www.wyoleg.gov

Analysis Score

0–100
  • Significance80
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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