Wyoming's SF 123 creates the Wyoming Energy Dominance Fund, administered by the Wyoming Energy Authority, to support the state's traditional energy industries. The fund receives a portion of severance tax revenues (50% for fiscal years 2027-2028, then 50% for 2029 onward) that would otherwise go to the permanent mineral trust fund or school accounts. It provides grants and loans for projects like coal innovation, natural gas, uranium processing, and pipeline infrastructure - requiring a 1:1 match from non-state funds - but explicitly excludes wind and solar energy projects. The fund aims to bolster Wyoming's energy sector, which supports over 60,000 jobs and generates significant state revenue.
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.
This bill repeals the expiration date (sunset) for Wyoming's property tax exemption that benefits long-term homeowners, making the exemption permanent. It directly affects homeowners who have owned their primary residence in Wyoming for a specified period, typically 10 or more years under existing law. The key provision removes the scheduled end date for this tax break, ensuring eligible homeowners continue to receive the exemption without needing future legislative action. The change takes effect on July 1, 2026, and applies statewide to qualifying properties.
This bill appropriates $15 million from Wyoming's tourism reserve fund to support the development of a rodeo and cowboy museum and hall of fame in Wyoming. The funds will be distributed in three installments of $5 million each on July 1, 2026, 2027, and 2028, contingent on the Wyoming Tourism Board certifying that relocation efforts will boost tourism, jobs, and state revenue. Applicants must provide matching funds (at least $1 for every $1 granted) and relocate to Wyoming by June 30, 2028, or repay the grant. The Wyoming Office of Tourism must report annually on fund usage until 2036.
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 67 expands Wyoming's property tax exemption to include additional veterans and military members. It provides a property tax break for honorably discharged veterans who served 18+ consecutive months in U.S. armed forces or Wyoming National Guard, active/reserve Wyoming National Guard members, and surviving spouses/parents of qualifying veterans. The exemption applies only to Wyoming residents who have lived in the state for at least three years (with one year immediately before applying). The changes take effect for taxes due in 2026.
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.
Wyoming's HB 88 prohibits state and local government entities from using public funds to lobby lawmakers or support lobbying activities. The bill directly affects all state agencies, counties, cities, school districts, and special districts (but excludes for-profit contractors). Key provisions require annual certifications of compliance with the ban, forbid paying dues to groups that lobby, and allow taxpayers to sue to stop violations. Enforcement includes potential court actions by the Attorney General or affected residents, with penalties for noncompliance. The law takes effect July 1, 2026.
