Wyoming 2026 Session Status: Enacted

HB 107 — Local government distributions.

Last action — Governor Signed HEA No. 0011

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 06, 2026. Enacted.

Signed by Governor Mark Gordon (Republican) on March 06, 2026.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

This act creates an annual statutory transfer equal to eight percent (8%) of the previous fiscal year’s sales and use tax collections from the General Fund to the Office of State Lands and Investments for distribution to cities, towns and counties beginning in fiscal year 2027. This act establishes a formula and schedule for making those distributions, specifying that payments to local governments shall occur on October 15 and March 15 each year. This act codifies the local government direct distribution and the formula used in recent years' local government distribution bills, which is based on factors including population, assessed valuation and per capita sales and use tax collections. The act uses the sales and use tax data from the immediately preceding fiscal year instead of the two-year lagging data used in recent years' bills. This act specifies legislative intent for prohibited uses of distributed funds. LSO estimates the 2027–2028 biennial transfer to total one hundred fifty-one million one hundred thousand dollars ($151,100,000.00). The amount distributed to cities, towns and counties in fiscal year 2027 is an estimate and may differ once final sales and use tax figures are available. Comments: Creates a major program.

Bill Text

What changed in the latest version

310 added · 315 removed

Plain-language change summary

The bill HB 107 has been updated to clarify how local government funding will be determined by specifying that the population of cities, towns, and counties will be based on the latest federal census data. This change is significant because it provides a clear and consistent method for calculating funding, ensuring that resources are allocated fairly based on current population statistics. By establishing a statutory funding formula, it aims to create a more reliable financial support system for local governments.

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S TATE OF W YOMING 26LSO-0295 HOUSE BILL NO.
ORIGINAL HOUSE ENGROSSED BILL NO.
HB0107 Local government distributions.
HB0107 ENROLLED ACT NO.
Sponsored by:
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION AN ACT relating to local government funding;
Joint Appropriations Committee A BILL for AN ACT relating to local government funding;
8 Be It Enacted by the Legislature of the State of Wyoming:
Be It Enacted by the Legislature of the State of Wyoming:
HB0107 STATE OF WYOMING 26LSO-0295 2 (a) As used in this article:
(a) As used in this article:
4 (i) "Population" of a city, town or county shall be determined by resort to the most recently completed federal decennial census as reported by the economic analysis division within the department of administration and information.
(i) "Population" of a city, town or county shall be determined by resort to the most recently completed federal decennial census as reported by the economic analysis division within the department of administration and information.
(a) An amount equal to five and six-tenths percent (5.6%) of all sales taxes imposed under W.S.
(a) An amount equal to eight percent (8%) of all sales taxes imposed under W.S.
39-16-104(a) and (b) that are collected and accrued for the immediately preceding fiscal year, as determined by the department of revenue, shall be transferred from the general fund to the office of state lands and investments for distribution to cities, towns and counties to be allocated as follows and as further provided in this section:
39-16-104(a) and (b) that are collected and accrued for the immediately preceding fiscal year, as determined by the department of revenue, shall be transferred from the general fund to the office of state ORIGINAL HOUSE ENGROSSED BILL NO.
2 HB0107 STATE OF WYOMING 26LSO-0295 (i) Two-thirds (2/3) of eighty-nine percent (89%) of the total amount for direct distribution to cities and towns provided that five percent (5%) of the amount available under this paragraph shall only be distributed for direct distributions to cities and towns using the revenue challenged formula as provided in paragraph (b)(ii) of this section;
HB0107 ENROLLED ACT NO.
9 (ii) One-third (1/3) of eighty-nine percent (89%) of the total amount for direct distribution to counties;
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION lands and investments for distribution to cities, towns and counties to be allocated as follows and as further provided in this section:
(i) Two-thirds (2/3) of eighty-nine percent (89%) of the total amount for direct distribution to cities and towns provided that five percent (5%) of the amount available under this paragraph shall only be distributed for direct distributions to cities and towns using the revenue challenged formula as provided in paragraph (b)(ii) of this section;
(ii) One-third (1/3) of eighty-nine percent (89%) of the total amount for direct distribution to counties;
3 HB0107 STATE OF WYOMING 26LSO-0295 (b) Funds distributed in paragraphs (a)(i) and (iii) of this section shall be distributed to cities and towns each fiscal year.
(b) Funds distributed in paragraphs (a)(i) and (iii) of this section shall be distributed to cities and towns each fiscal year.
9 (i) Except as provided in paragraph (ii) of this subsection, from these distributions each municipality with a population of thirty-five (35) or less shall first receive fifteen thousand dollars ($15,000.00) and each municipality with a population over thirty-five (35) shall first receive thirty-five thousand dollars ($35,000.00).
ORIGINAL HOUSE ENGROSSED BILL NO.
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (i) Except as provided in paragraph (ii) of this subsection, from these distributions each municipality with a population of thirty-five (35) or less shall first receive fifteen thousand dollars ($15,000.00) and each municipality with a population over thirty-five (35) shall first receive thirty-five thousand dollars ($35,000.00).
(A) Calculate the per capita sales and use tax revenues available to each municipality using the sales and use tax distributions to the county where each HB0107 STATE OF WYOMING 26LSO-0295 municipality is located attributable to the most recently completed fiscal year, including distributions to each municipality within that county under W.S.
(A) Calculate the per capita sales and use tax revenues available to each municipality using the sales and use tax distributions to the county where each municipality is located attributable to the most recently completed fiscal year, including distributions to each municipality within that county under W.S.
(C) Calculate the normalized per capita sales and use tax number for each municipality by dividing the number determined under subparagraph (B) of this paragraph for the municipality by the total of all inverse per capita sales and use tax numbers calculated under subparagraph (B) of this paragraph;
(C) Calculate the normalized per capita sales and use tax number for each municipality by dividing the number determined under subparagraph (B) of this paragraph for the municipality by the total of all inverse ORIGINAL HOUSE ENGROSSED BILL NO.
5 HB0107 STATE OF WYOMING 26LSO-0295 (D) Multiply the normalized per capita sales and use tax number for each municipality by seventy-five percent (75%);
HB0107 ENROLLED ACT NO.
5 (E) Calculate the per capita assessed value for the prior tax year corresponding to the most recently completed calendar year for each municipality by dividing the total assessed valuation within the municipality by the population of the municipality;
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION per capita sales and use tax numbers calculated under subparagraph (B) of this paragraph;
(D) Multiply the normalized per capita sales and use tax number for each municipality by seventy-five percent (75%);
(E) Calculate the per capita assessed value for the prior tax year corresponding to the most recently completed calendar year for each municipality by dividing the total assessed valuation within the municipality by the population of the municipality;
6 HB0107 STATE OF WYOMING 26LSO-0295 (H) Multiply the normalized per capita assessed value number for each municipality by twenty-five percent (25%);
(H) Multiply the normalized per capita assessed value number for each municipality by twenty-five percent (25%);
5 (J) Multiply the sum of subparagraphs (D) and (H) of this paragraph for each municipality by the population of the municipality;
(J) Multiply the sum of subparagraphs (D) and (H) of this paragraph for each municipality by the population of the municipality;
9 (K) Calculate the normalized index for each municipality by dividing the number determined under subparagraph (J) of this paragraph for the municipality by the sum of all numbers calculated under subparagraph (J) of this paragraph;
(K) Calculate the normalized index for each municipality by dividing the number determined under subparagraph (J) of this paragraph for the municipality by ORIGINAL HOUSE ENGROSSED BILL NO.
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION the sum of all numbers calculated under subparagraph (J) of this paragraph;
(ii) From the funds distributed in paragraphs (a)(i) and (iii) of this section, each city or town shall receive amounts in accordance with a city and town revenue HB0107 STATE OF WYOMING 26LSO-0295 challenged formula as provided in this paragraph.
(ii) From the funds distributed in paragraphs (a)(i) and (iii) of this section, each city or town shall receive amounts in accordance with a city and town revenue challenged formula as provided in this paragraph.
5 (A) Calculate the lowest quartile amount received by cities and towns on a per capita basis using amounts received under this section plus amounts distributed to each city and town using the sales and use tax distributions to the county where each municipality is located attributable to the most recently completed fiscal year under this paragraph, including distributions to each municipality within that county under W.S.
(A) Calculate the lowest quartile amount received by cities and towns on a per capita basis using amounts received under this section plus amounts distributed to each city and town using the sales and use tax distributions to the county where each municipality is located attributable to the most recently completed fiscal year under this paragraph, including distributions to each municipality within that county under W.S.
(B) Determine each city or town that received a per capita amount that is less than the lowest HB0107 STATE OF WYOMING 26LSO-0295 quartile amount determined under subparagraph (A) of this paragraph;
(B) Determine each city or town that received a per capita amount that is less than the lowest ORIGINAL HOUSE ENGROSSED BILL NO.
4 (C) For each city or town that received a per capita amount that is less than the lowest quartile amount as provided in subparagraph (B) of this paragraph, determine the amount that would be necessary to increase the per capita amount distributed to that city or town to the lowest quartile amount determined under subparagraph (A) of this paragraph;
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION quartile amount determined under subparagraph (A) of this paragraph;
(C) For each city or town that received a per capita amount that is less than the lowest quartile amount as provided in subparagraph (B) of this paragraph, determine the amount that would be necessary to increase the per capita amount distributed to that city or town to the lowest quartile amount determined under subparagraph (A) of this paragraph;
Distributions shall be made in equal amounts on October 15 and March 15 of each fiscal year as HB0107 STATE OF WYOMING 26LSO-0295 calculated from revenues collected and accrued for the immediately preceding fiscal year prior to the October 15 distribution.
Distributions shall be made in equal amounts on October 15 and March 15 of each fiscal year as calculated from revenues collected and accrued for the immediately preceding fiscal year prior to the October 15 distribution.
6 (i) Each county with an assessed value for the tax year prior to the most recently completed calendar year of less than three hundred thousand dollars ($300,000.00) per mill shall first receive an amount equal to three (3) times the difference between three hundred thousand dollars ($300,000.00) and the actual value of one (1) mill within the county.
(i) Each county with an assessed value for the tax year prior to the most recently completed calendar year of less than three hundred thousand dollars ($300,000.00) per mill shall first receive an amount equal to three (3) times the difference between three hundred thousand dollars ($300,000.00) and the actual value of one (1) mill within the county.
From the remainder, each county shall receive amounts in accordance with a county supplemental funding formula as provided in this paragraph.
From the remainder, each county shall receive ORIGINAL HOUSE ENGROSSED BILL NO.
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION amounts in accordance with a county supplemental funding formula as provided in this paragraph.
HB0107 STATE OF WYOMING 26LSO-0295 2 (B) Calculate the inverse by dividing one (1) by the per capita sales and use tax number determined under subparagraph (A) of this paragraph for each county;
(B) Calculate the inverse by dividing one (1) by the per capita sales and use tax number determined under subparagraph (A) of this paragraph for each county;
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6 (C) Calculate the normalized per capita sales and use tax number for each county by dividing the number determined under subparagraph (B) of this paragraph for the county by the total of all inverse per capita sales and use tax numbers calculated under subparagraph (B) of this paragraph;
(C) Calculate the normalized per capita sales and use tax number for each county by dividing the number determined under subparagraph (B) of this paragraph for the county by the total of all inverse per capita sales and use tax numbers calculated under subparagraph (B) of this paragraph;
11 HB0107 STATE OF WYOMING 26LSO-0295 (F) Calculate the inverse by dividing one (1) by the per capita assessed value determined under subparagraph (E) of this paragraph for each county;
ORIGINAL HOUSE ENGROSSED BILL NO.
5 (G) Calculate the normalized per capita assessed value number for each county by dividing the number determined under subparagraph (F) of this paragraph for the county by the total of all inverse per capita assessed value numbers calculated under subparagraph (F) of this paragraph;
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (F) Calculate the inverse by dividing one (1) by the per capita assessed value determined under subparagraph (E) of this paragraph for each county;
(G) Calculate the normalized per capita assessed value number for each county by dividing the number determined under subparagraph (F) of this paragraph for the county by the total of all inverse per capita assessed value numbers calculated under subparagraph (F) of this paragraph;
12 HB0107 STATE OF WYOMING 26LSO-0295 (K) Calculate the normalized cost of government index number for each county by dividing the number determined under subparagraph (J) of this paragraph for the county by the total of all cost of government index numbers calculated under subparagraph (J) of this paragraph;
(K) Calculate the normalized cost of government index number for each county by dividing the number determined under subparagraph (J) of this paragraph for the county by the total of all cost of government index numbers calculated under subparagraph (J) of this paragraph;
8 (M) Multiply the sum of subparagraphs (D) and (H) of this paragraph by the normalized cost of government index number determined in subparagraph (K) of this paragraph for each county;
(M) Multiply the sum of subparagraphs (D) and (H) of this paragraph by the normalized cost of government index number determined in subparagraph (K) of this paragraph for each county;
(N) Calculate the normalized index for each county by dividing the number determined under subparagraph (M) of this paragraph for the county by the total of all numbers calculated under subparagraph (M) of this paragraph;
ORIGINAL HOUSE ENGROSSED BILL NO.
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (N) Calculate the normalized index for each county by dividing the number determined under subparagraph (M) of this paragraph for the county by the total of all numbers calculated under subparagraph (M) of this paragraph;
HB0107 STATE OF WYOMING 26LSO-0295 2 39-15-603.
39-15-603.
4 (a) It is the intent of the legislature that the funds distributed under this article shall not be used for:
(a) It is the intent of the legislature that the funds distributed under this article shall not be used for:
7 (i) Salary adjustments, additional personnel or increased personnel benefits;
(i) Salary adjustments, additional personnel or increased personnel benefits;
Section 2.
ORIGINAL HOUSE ENGROSSED BILL NO.
HB0107 ENROLLED ACT NO.
11, HOUSE OF REPRESENTATIVES SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION Section 2.
(END) HB0107
(END) Speaker of the House President of the Senate Governor TIME APPROVED:
_________ DATE APPROVED:
_________ I hereby certify that this act originated in the House.
Chief Clerk 10
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Amendments

7 amendments

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Action History

  1. Governor Signed HEA No. 0011

  2. Assigned Chapter Number 40

  3. H Speaker Signed HEA No. 0011

  4. S President Signed HEA No. 0011

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

  6. Assigned Number HEA No. 0011

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

  8. H Received for Concurrence

  9. S 2nd Reading:Passed

  10. S COW:Passed

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

  12. S Placed on General File

  13. S Introduced and Referred to S02 - Appropriations

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

  15. S Received for Introduction

  16. H 3rd Reading:Laid Back

  17. H 2nd Reading:Passed

  18. H COW:Passed

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

  20. H Placed on General File

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

  22. Bill Number Assigned

  23. H Received for Introduction

Sponsors

  • Appropriations · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 93 not signed on

Sponsors (1)

  • Appropriations

Co-sponsors (0)

None.

Not signed on (93)

93 members have not signed on to this bill.

Show all 93 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 107 do?
This act creates an annual statutory transfer equal to eight percent (8%) of the previous fiscal year’s sales and use tax collections from the General Fund to the Office of State Lands and Investments for distribution to cities, towns and counties beginning in fiscal year 2027. This act establishes a formula and schedule for making those distributions, specifying that payments to local governments shall occur on October 15 and March 15 each year. This act codifies the local government direct distribution and the formula used in recent years' local government distribution bills, which is based on factors including population, assessed valuation and per capita sales and use tax collections. The act uses the sales and use tax data from the immediately preceding fiscal year instead of the two-year lagging data used in recent years' bills. This act specifies legislative intent for prohibited uses of distributed funds. LSO estimates the 2027–2028 biennial transfer to total one hundred fifty-one million one hundred thousand dollars ($151,100,000.00). The amount distributed to cities, towns and counties in fiscal year 2027 is an estimate and may differ once final sales and use tax figures are available. Comments: Creates a major program.
Who sponsors HB 107?
HB 107 is sponsored by Appropriations.
What is the current status of HB 107?
This bill has been enacted into law. Introduced February 06, 2026. Enacted.
Where can I track HB 107?
Track HB 107 free on One Click Politics — get push/email alerts when it moves.

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