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.
HB 127 requires voter approval before school districts or county commissioners in Wyoming can impose new mill levies for recreational facilities and public recreation systems. It limits new levies to one mill (one dollar per $1,000 of assessed property value) and mandates that any new levy must be approved by a majority vote at the same election as the general election. The levy would expire after four years unless reapproved by voters at subsequent general elections held every four years. Existing levies not approved by voters before December 31, 2028, would also expire. This directly affects local governments seeking to fund recreation programs through property taxes.
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 74 requires Wyoming public school districts to provide free feminine hygiene products (like tampons and pads) in restrooms designated exclusively for female students, starting with the 2026-2027 school year. It directly affects schools serving students in grades 6-12, mandating that districts ensure these products are available, accessible, and that students are informed of their location. The bill appropriates $487,500 to reimburse schools based on actual costs, with limits of $1,100 per 100 female students for 2026-2027 and $850 per 100 for 2027-2028. The bill is pending (failed introduction on Feb. 11, 2026) and would take effect July 1, 2026, if enacted.
HB 63 increases Medicaid reimbursement for skilled nursing homes in Wyoming by 5% for services provided between July 2026 and June 2028. This directly affects nursing homes participating in Wyoming’s Medicaid program, which will receive higher payments for care provided during this period. The bill allocates $4.7 million in state funds and $4.7 million in federal funds to cover the increased reimbursement, with unspent funds reverting to the general fund by June 2028. The Department of Health must report on costs and recommend future adjustments by October 2027, and will develop necessary implementing rules.
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.
HB 57 creates the "Hathaway private post secondary institution scholarship" to help Wyoming students attend private colleges or universities. It provides up to $500 per semester for tuition and fees at state-accredited private institutions offering certificates or degrees, with eligibility requiring a 3.5 high school GPA, standardized test scores at the 79th percentile, and meeting specific academic requirements. The program limits funding to 200 students total, covering up to eight full-time semesters per student, and requires the state education department to administer applications and verify eligibility through school transcripts. This scholarship directly affects qualifying Wyoming students seeking private post-secondary education, separate from public university funding.
