Wyoming's SF 81 revises how state funds support K-12 public schools by implementing updated funding formulas based on the 2025 cost of education study. The bill establishes specific teacher staffing requirements: core teachers (1 FTE per 16-25 students depending on grade level), minimum teacher thresholds for smaller schools, and additional staff for English learners (1 FTE per 100 students), at-risk students (for summer/extended day programs), and career education. It directly affects all Wyoming public school districts by changing how state education funds are distributed based on student needs and school size, rather than solely on enrollment. The bill also restricts how schools can spend funds from the school foundation program and requires districts to join the state employees' health insurance program.
Wyoming's HB 128 provides a 5-year severance tax exemption for oil and gas operators using certified advanced extraction methods (tertiary production) between July 2026 and July 2031. It directly affects oil and gas producers who implement qualifying projects approved by the Wyoming Oil and Gas Conservation Commission after July 1, 2026. The bill requires annual reports by the Commission and Department detailing production volumes, qualifying operators, wells, and the tax savings from the exemption. This exemption applies specifically to severance taxes under Wyoming law, with reports due each November 1 from 2026 through 2036.
Wyoming's SF 110 establishes a lower property tax assessment rate for primary residences owned by residents who live there year-round. It sets an 8.3% assessment rate for owner-occupied primary homes (down from 9.5%) while maintaining a 9.5% rate for other residential properties. To qualify for the lower rate, homeowners must submit an annual claim to their county assessor by May 4th, demonstrating they occupy the property as their primary residence for at least six months. The bill repeals an existing exemption for primary residences and takes effect for the 2027 tax year.
This bill appropriates $26.1 million from Wyoming's general fund to cover the operational costs of the state legislature through June 2028. It directly funds salaries for legislative staff and lawmakers, travel expenses (including per diem for in-state and out-of-state meetings), office supplies, technology, and other administrative needs. Key provisions include allowing the Management Council to shift funds between categories as needed, permitting unspent funds from prior budgets to carry forward for K-12 education support and equipment replacement, and creating a new $34,000 line item to cover mileage, per diem, and daily salary compensation for legislators attending training or interim committee meetings after the 2026 election. The bill ensures ongoing funding for legislative operations while adding specific flexibility for budget management and new legislator support.
Wyoming's HB 109 changes the rules for claiming the homeowner property tax exemption. Starting in 2026, homeowners must actually live in their primary residence for at least eight months each year to qualify, unless they or an immediate family member are active-duty military personnel whose service prevents meeting this requirement (in which case the property must be their legal home address). Homeowners must submit exemption claims to their county assessor by May 2 each year. The bill applies to tax years beginning January 1, 2026, and modifies existing law (W.S. 39-11-105(a)(xlvi)).
HB 110 establishes a new formula for funding Wyoming's K-12 public schools, directly affecting all school districts in the state. It calculates funding based on average daily enrollment, requiring specific teacher ratios (e.g., one core teacher for every 16 elementary students) and minimum staffing levels per school type, while also restricting how school foundation funds can be used. The bill mandates school districts to join the state's employee insurance program, modifies cash reserve rules, and continues mental health services grants. It implements the 2025 cost-of-education study and includes provisions for rulemaking and funding appropriations.
HB 59 modifies Wyoming's bond election rules to require local governments to clearly state key details in bond questions, including the purpose, maximum principal amount, repayment term, and interest rate. Voters can now sue a local government if the bond question fails to meet these requirements, delaying bond issuance until a court resolves the dispute. The bill directly affects cities and towns seeking voter approval for bond issues and ensures transparency in how bond proposals are presented. It does not change election timing rules but adds a legal remedy for misleading bond language.
HB 93 requires Wyoming courts to make most court records and audio/video recordings of proceedings available online for free, including documents like pleadings, evidence, and case details. Exceptions include juvenile cases, adoptions, sealed records, sexual assault cases, and sensitive materials like child pornography or bulky exhibits. Courts must also stream hearings live and maintain an online archive of recordings within seven days. The bill establishes a new fund to cover technology costs for implementing these changes.
HB 33 repeals Wyoming's Strategic Investments and Projects Account (SIPA), ending its use for state investments. The bill requires all remaining SIPA funds (except those for the Wyoming State Penitentiary Capital Construction Account) to be transferred to the state general fund by July 1, 2026. It preserves annual $10 million transfers from SIPA to the penitentiary account until 2038, while ending all other SIPA operations. The law takes effect July 1, 2026, with reporting requirements for the state auditor. This directly affects state treasury operations and the penitentiary's capital funding, but does not alter existing general fund budgeting.
HB 46 expands Wyoming's existing tax on electricity production from wind resources to also include electricity generated from solar and nuclear facilities. It repeals the separate tax on nuclear electricity and updates the tax rules to cover all three energy sources under a single framework. The tax applies to electricity produced from solar or nuclear resources starting January 1, 2027, and requires producers to report megawatt-hour output annually. This bill directly affects electricity producers using solar or nuclear power in Wyoming, changing how they report and pay taxes on their output.
