Wyoming Statutes

Wyo. Stat. § 21-13-102 (2026)

Maximum rate of school district tax; recapture

✓ current as of May 2026

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of excess; equalization of permissive levies.

     (a) Except as otherwise provided by law, the maximum rate
of school district tax that may be levied for all school
purposes, exclusive of bond interest and redemption, for any
school district in any school year on each dollar of assessed
valuation within the school district is as follows:

          (i)   In a unified school district:

               (A) Twenty-five (25) mills shall be levied for
combined elementary, junior high and high school purposes.

                (B)    Repealed By Laws 1997 Special Session, ch.
3, § 103(a).
               (C)   Repealed By Laws 1997 Special Session, ch.
3, § 104(a).

               (D)   Repealed By Laws 2006, Chapter 37, § 2.

               (E)   Repealed By Laws 2006, Chapter 37, § 2.

          (ii) In any nonunified school district consisting of
kindergarten through grade eight (8):

               (A)   Twenty-five (25) mills shall be levied for
school purposes.

               (B)   Repealed By Laws 1997 Special Session, ch.
3, § 103(a).

               (C)   Repealed By Laws 1999, ch. 110, § 103.

               (D)   Repealed By Laws 1997 Special Session, ch.
3, § 104(a).

               (E)   Repealed By Laws 2006, Chapter 37, § 2.

               (F)   Repealed By Laws 2006, Chapter 37, § 2.

    (b)   For each school year:

          (i) A school district whose revenues from the sources
provided by W.S. 21-13-310 exceed the foundation program costs
determined under W.S. 21-13-309 by more than three hundred
percent (300%), as estimated to the districts on or before
August 15 and as subsequently certified to the districts on or
before March 1 of the current fiscal year under subsection (e)
of this section, shall rebate fifty percent (50%) of the excess
revenues to the department of education by January 15 of the
applicable school year. The balance of the excess revenues
shall be rebated to the department on or before June 25 of that
school year;

          (ii) A school district whose revenues specified under
W.S. 21-13-310 for any school year exceed the foundation program
costs determined under W.S. 21-13-309 by three hundred percent
(300%) or less, as estimated and certified under subsection (e)
of this section, shall rebate forty percent (40%) of the excess
revenues to the department by January 15 of the applicable
school year. The balance of the excess revenues shall be
rebated to the department on or before June 25 of the applicable
school year;

          (iii) Amounts rebated under paragraphs (i) and (ii)
of this subsection shall be credited to the public school
foundation program account defined in W.S. 21-13-101(a)(ix).

           (iv)   Repealed by Laws 1984, ch. 53, § 2.

    (c)    Repealed By Laws 2008, Ch. 94, § 2.

     (d)   Repealed By Laws 1997 Special Session, ch. 3, §
103(a).

     (e) Annually on or before September 1 the department shall
notify each district subject to recapture of the estimated
amount due to the state during the current fiscal year, using
data from the previous school year. Upon receipt of the state
assessed values by school districts, and not later than May 31
of the current fiscal year, the department shall certify to each
district subject to recapture the amount of recapture for the
fiscal year to be remitted to the state. The amount certified
shall supersede the estimates certified on or before September
1. If a district can demonstrate financial inability to make
payments to the state as provided in subsection (b) of this
section, the superintendent of public instruction may adjust the
schedule of payments provided by subsection (b) of this section
if the financial integrity of the foundation program will not be
jeopardized.

    (f)    Repealed By Laws 2006, Chapter 37, § 2.

    (g)    Repealed by Laws 2015, ch. 29, § 1.

    (h)    Repealed By Laws 2006, Chapter 37, § 2.

    (j)    Repealed By Laws 2006, Chapter 37, § 2.

Notes of Decisions

Cited in 11 cases, 1994–2008 · leading case: Campbell Cnty. Sch. Dist. v. Catchpole, 6 P.3d 1275 (Wyo. 2000).

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Campbell Cnty. Sch. Dist. v. Catchpole, 6 P.3d 1275 (Wyo. 2000). · cites it 22× “Because we conclude the district court erred in its interpretation of the recapture statute, Wyo. Stat. Ann. § 21-13-102 (Michie 1997), we reverse its denial of the Districts' claim for declaratory relief.”

Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). · cites it 10× “Wyo.Stat. § 21-13-102(a)(i)(A) (1983) (amended Supp.”

Bd. of Cty. Com'rs v. Laramie Sch. Dist., 884 P.2d 946 (Wyo. 1994). · cites it 6× “School District Property Tax Levies: (A) A twenty-five mill school district levy authorized by Wyo.Stat. § 21-13-102(a)(i)(A) (1992 & Cum.”

Sublette Cnty. Sch. Dist. No. Nine v. McBride, 198 P.3d 1079 (Wyo. 2008). · cites it 30× “Wyo. Stat. Ann. § 21-13-102 (b). The Department then determined the amount of funding to which each school district was entitled.”

Campbell Cnty. Sch. Dist. No. 1 v. Bd. of Cnty. Commissioners, 884 P.2d 960 (Wyo. 1994). · cites it 4× “The tax levies involved are: (A) A twenty-five mill school district levy authorized by Wyo.Stat. § 21-13-102(a)(i)(A) (1992 & Cum.”

Bd. of Cnty. Commissioners v. Laramie Cnty. Sch. Dist. No. One, 884 P.2d 946 (Wyo. 1994). · cites it 2× “School District Property Tax Levies: (A) A twenty-five mill school district levy authorized by Wyo.Stat. § 21-13-102(a)(i)(A) (1992 & Cum.”

Sublette Sch. Dist. No. Nine v. Mcbride, 2008 WY 152 (Wyo. 2008). · cites it 50× “[¶ 1] Appellants, five Wyoming school districts, filed a declaratory judgment action questioning the continued constitutionality of Wyo. Stat. Ann. § 21-13-102 (c) (LexisNexis Supp.”

State ex rel. Sweetwater Cnty. Sch. Dist. No. One v. Ohman, 895 P.2d 49 (Wyo. 1995). · cites it 2× “” Furthermore, subsection (g) provides: Notwithstanding paragraphs (a)(i) and (ii) of this section, any revenue actually received by a district from mills levied and assessed prior to calendar year 1990 under W.S. 21-13-102(a)(i)(A) or (ii)(A) and (C) and 21-13-201(a), and for…”

Lincoln Cnty. Sch. Dist. No. One v. State, 985 P.2d 964 (Wyo. 1999). · cites it 2× “Wyo. Stat. Ann. § 21-13-102 (a) (Michie Supp.”

Lincoln Cty. Sch. Dist. No. One v. State, 985 P.2d 964 (Wyo. 1999). · cites it 2× “Wyo. Stat. Ann. § 21-13-102 (a) (Michie Supp.”

Mgmt. Council of the Wyoming Legislature v. Geringer, 953 P.2d 839 (1998). · cites it 2× “(d) There shall be annually levied and assessed upon the taxable value of property within the limits of Wyoming school districts the following school taxes when applicable: (i) Not to exceed the number of mills provided by W.S. 21-13-102 and 21-13-310(h); 3. Phase-In Section 306.”

— Wyo. Stat. § 21-13-102(a)(i)(A) — 5 cases

Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). “Wyo.Stat. § 21-13-102(a)(i)(A) (1983) (amended Supp.”

Bd. of Cty. Com'rs v. Laramie Sch. Dist., 884 P.2d 946 (Wyo. 1994). “School District Property Tax Levies: (A) A twenty-five mill school district levy authorized by Wyo.Stat. § 21-13-102(a)(i)(A) (1992 & Cum.”

Bd. of Cnty. Commissioners v. Laramie Cnty. Sch. Dist. No. One, 884 P.2d 946 (Wyo. 1994). “School District Property Tax Levies: (A) A twenty-five mill school district levy authorized by Wyo.Stat. § 21-13-102(a)(i)(A) (1992 & Cum.”

Campbell Cnty. Sch. Dist. No. 1 v. Bd. of Cnty. Commissioners, 884 P.2d 960 (Wyo. 1994). “The tax levies involved are: (A) A twenty-five mill school district levy authorized by Wyo.Stat. § 21-13-102(a)(i)(A) (1992 & Cum.”

State ex rel. Sweetwater Cnty. Sch. Dist. No. One v. Ohman, 895 P.2d 49 (Wyo. 1995). “” Furthermore, subsection (g) provides: Notwithstanding paragraphs (a)(i) and (ii) of this section, any revenue actually received by a district from mills levied and assessed prior to calendar year 1990 under W.S. 21-13-102(a)(i)(A) or (ii)(A) and (C) and 21-13-201(a), and for…”

— Wyo. Stat. § 21-13-102(a)(i)(B) — 2 cases

Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). “Wyo.Stat. § 21-13-102(a)(i)(A) (1983) (amended Supp.”

— Wyo. Stat. § 21-13-102(a)(i)(B)(II) — 1 case

Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). “Wyo.Stat. § 21-13-102(a)(i)(A) (1983) (amended Supp.”

— Wyo. Stat. § 21-13-102(a)(i)(C) — 1 case

— Wyo. Stat. § 21-13-102(a)(i)(C)(I) — 1 case

— Wyo. Stat. § 21-13-102(b) — 4 cases

Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). “Wyo.Stat. § 21-13-102(a)(i)(A) (1983) (amended Supp.”

Campbell Cnty. Sch. Dist. v. Catchpole, 6 P.3d 1275 (Wyo. 2000). “Because we conclude the district court erred in its interpretation of the recapture statute, Wyo. Stat. Ann. § 21-13-102 (Michie 1997), we reverse its denial of the Districts' claim for declaratory relief.”

Mgmt. Council of the Wyoming Legislature v. Geringer, 953 P.2d 839 (1998). “(d) There shall be annually levied and assessed upon the taxable value of property within the limits of Wyoming school districts the following school taxes when applicable: (i) Not to exceed the number of mills provided by W.S. 21-13-102 and 21-13-310(h); 3. Phase-In Section 306.”

— Wyo. Stat. § 21-13-102(c) — 2 cases

Sublette Cnty. Sch. Dist. No. Nine v. McBride, 198 P.3d 1079 (Wyo. 2008). “Wyo. Stat. Ann. § 21-13-102 (b). The Department then determined the amount of funding to which each school district was entitled.”

Sublette Sch. Dist. No. Nine v. Mcbride, 2008 WY 152 (Wyo. 2008). “[¶ 1] Appellants, five Wyoming school districts, filed a declaratory judgment action questioning the continued constitutionality of Wyo. Stat. Ann. § 21-13-102 (c) (LexisNexis Supp.”

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