Wyoming Statutes

Wyo. Stat. § 21-13-303 (2026)

Levy of state tax; disposition of funds;

✓ current as of May 2026

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reduction of mill levy.

     (a) For the support of the public elementary and secondary
schools of the state, there shall be assessed and levied each
year a state tax of twelve (12) mills on the dollar of the
assessed valuation of the property within the state as certified
on August 10 under W.S. 39-11-102.1(c)(v) except as provided in
subsection (c) of this section. The tax is in addition to any
and all other taxes authorized by law.

     (b) The funds that may accrue under this section shall be
placed in a separate account. Balances in the account, if any,
shall not lapse or be transferred to any other fund or account.

     (c) Between July 1 and July 10 of each year the state
auditor and the state treasurer shall determine if the
unobligated average daily general fund balance over the
preceding fiscal year exceeds twenty percent (20%) of the amount
of the general fund appropriations for the present biennium. If
the unobligated average daily general fund balance exceeds
twenty percent (20%) of the amount appropriated, the excess is
appropriated and shall be transferred into the public school
foundation program account as soon as possible. The auditor and
treasurer shall immediately notify the state board of
equalization of the amount to be transferred. Based on the
current assessed valuation of the state, the board shall compute
the estimated amount of revenue to be produced by a twelve (12)
mill levy, subtract the amount transferred to the public school
foundation program account and then compute the mill levy
necessary to produce the difference. The board shall certify the
recomputed mill levy to the county assessors to be levied and
collected in lieu of the twelve (12) mill state levy for the
next tax year.

Notes of Decisions

Cited in 2 cases, 1980–1995 · leading case: Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995).

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Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). · cites it 2× “Thus, a twelve mill levy became a state resource, Wyo.Stat. § 21-13-303(a) (1983) (amended 1987), and directed to the State Foundation Program, and a six mill county levy became a local resource reducing the amount of foundation funds available to a school district.”

Washakie Cnty. Sch. Dist. No. One v. Herschler, 606 P.2d 310 (Wyo. 1980). “XV, Wyoming Constitution is covered by § 21-13-303, W.S.1977. The legislature provides a formula for levying less than a six mill state tax.”

— Wyo. Stat. § 21-13-303(a) — 1 case

Campbell Cnty. Sch. Dist. v. State, 907 P.2d 1238 (Wyo. 1995). “Thus, a twelve mill levy became a state resource, Wyo.Stat. § 21-13-303(a) (1983) (amended 1987), and directed to the State Foundation Program, and a six mill county levy became a local resource reducing the amount of foundation funds available to a school district.”

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