Representative Tom Larson introduced House Bill 29 to remove a secondary payment date (a late June payment) in the school-ad valorem tax-transfer schedule created during previous tax changes. Larson described the change as a cleanup resulting from earlier ad valorem modifications.

Mark Helland, Sweetwater County Treasurer, told the committee the second June payment was introduced in 2020 as part of Senate File 60’s move to monthly mineral-tax payments and that many districts and counties find the late June payment difficult to process during fiscal-year close. Jed Ciccarelli, chief financial officer with Laramie County School District 1, and other business officers said the June payment sometimes causes volatility in district revenue estimates and complicates the year-end true-up between districts and the Department of Education.

Ciccarelli recommended that, if the payment is eliminated, consideration also be given to whether deposits received after June 1 should be excluded from a district’s reserve calculation to avoid unintended cap or excess-tax consequences.

Moved by Vice Chair Lawley and seconded by Representative Williams, the committee voted to pass House Bill 29 on a roll-call vote: Representatives Bratton, Erickson, Guggenmoss, Kelly, Lawley, Singh, Strock, Williams and Chairman Andrew voted aye (9 aye). No nay votes were recorded.