WyomingHB 1072026 Budget SessionHouseWALLET

AN ACT relating to local government funding; continuously distributing a portion of the state sales and use taxes collected and accrued each fiscal year for cities, towns and counties; creating a statutory funding formula; providing legislative intent; and providing for an effective date.

Sponsored By: null Appropriations

Signed by Governor

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 1 costs, 0 mixed.

8% sales tax sent to locals

Beginning July 1, 2026, the state transfers 8% of last year’s state sales and use taxes to the Office of State Lands and Investments. The pool is split: 89% main share (two‑thirds to cities and towns, one‑third to counties), plus 5.5% for cities and towns and 5.5% for counties. A small set‑aside in the city share helps revenue‑challenged towns. The Office uses the Department of Revenue’s prior‑year collections to compute each year’s amounts.

City and town funding formula

Each city or town gets a base payment: $15,000 for places with 35 people or fewer, and $35,000 for larger places. The rest is split by a formula that favors lower per‑person sales tax and lower per‑person property value, with a 75%/25% weight. A separate set‑aside lifts below‑quartile cities and towns toward the 25th percentile per person. Population comes from the most recent federal census. Cities and towns get two equal payments each year, on October 15 and March 15, based on last fiscal year’s revenues.

County funding and equalization formula

Counties are paid in two equal installments each year, on October 15 and March 15, using last fiscal year’s revenues. Counties with less than $300,000 per mill get a minimum equalization payment equal to three times the gap. The remaining money is split by a formula that favors lower per‑person sales tax and lower per‑person property value. The formula also uses a cost‑of‑government index: 628 × county population + $9,900,000.

Limits on spending these funds

Cities, towns, and counties cannot use these dollars for pay raises, new hires, or higher employee benefits. They also cannot pay appointed board members unless another law already requires it.

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Sponsors & Cosponsors

Sponsor

  • null Appropriations

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 290 • No: 82

House vote 2/27/2026

H Concur:Passed 55-0-5-2-0

Yes: 55 • No: 0

Senate vote 2/26/2026

S 3rd Reading:Passed 30-0-1-0-0

Yes: 30 • No: 0

Senate vote 2/25/2026

Amendment failed 9-22-0-0-0

Yes: 9 • No: 22

Senate vote 2/23/2026

S02 - Appropriations:Recommend Amend and Do Pass 5-0-0-0-0

Yes: 5 • No: 0

House vote 2/16/2026

H 3rd Reading:Passed 61-0-1-0-0

Yes: 61 • No: 0

House vote 2/16/2026

Amendment failed 25-36-1-0-0

Yes: 25 • No: 36

House vote 2/12/2026

Amendment adopted 38-22-2-0-0

Yes: 38 • No: 22

House vote 2/10/2026

H02 - Appropriations:Recommend Do Pass 7-0-0-0-0

Yes: 7 • No: 0

House vote 2/9/2026

H Introduced and Referred to H02 - Appropriations 60-2-0-0-0

Yes: 60 • No: 2

Actions Timeline

  1. Governor Signed HEA No. 0011

    3/5/2026Governor
  2. Assigned Chapter Number 40

    3/5/2026
  3. H Speaker Signed HEA No. 0011

    3/2/2026House
  4. S President Signed HEA No. 0011

    3/2/2026Senate
  5. H Concur:Passed 55-0-5-2-0

    2/27/2026House
  6. Assigned Number HEA No. 0011

    2/27/2026
  7. S 3rd Reading:Passed 30-0-1-0-0

    2/26/2026Senate
  8. H Received for Concurrence

    2/26/2026House
  9. S 2nd Reading:Passed

    2/25/2026Senate
  10. S COW:Passed

    2/24/2026Senate
  11. S02 - Appropriations:Recommend Amend and Do Pass 5-0-0-0-0

    2/23/2026Senate
  12. S Placed on General File

    2/23/2026Senate
  13. S Introduced and Referred to S02 - Appropriations

    2/17/2026Senate
  14. H 3rd Reading:Passed 61-0-1-0-0

    2/16/2026House
  15. S Received for Introduction

    2/16/2026Senate
  16. H 3rd Reading:Laid Back

    2/13/2026House
  17. H 2nd Reading:Passed

    2/12/2026House
  18. H COW:Passed

    2/11/2026House
  19. H02 - Appropriations:Recommend Do Pass 7-0-0-0-0

    2/10/2026House
  20. H Placed on General File

    2/10/2026House
  21. H Introduced and Referred to H02 - Appropriations 60-2-0-0-0

    2/9/2026House
  22. H Received for Introduction

    2/6/2026House
  23. Bill Number Assigned

    2/5/2026

Bill Text

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