Distribution

Where Tax Money Goes


Each month, the Treasurer's Office distributes the tax monies to the taxing entities of the county. The money is distributed based on the current year's Mill Levies. 

Mill Levy


Once the taxable valuation has been calculated, it is multiplied by the Mill Levy to determine the amount of taxes due.  The Mill Levies are a tax of 1 Dollar per Thousand of Taxable Value for each Mill.  So a total Mill Levy of 58.965 (the 2019 Mill Levy for District 0100) would be taxes $58.965 per every thousand dollars of Taxable Value on your house. 

You can see how to calculate your taxes below, under the heading Calculations.

What Are Mill Levies and Why are They Different?



The number of mills in a tax district depends on how many mills each taxing entity requests. Wyoming state law limits most entities on how many mills they can levy. For example, the County can request a maximum of 12 mills.  Cities and towns get 8 mills to run the local City Offices and Government.  School districts are a bit more complex.  Schools have the County-Wide 6 mills; they also have the Foundation Fund, the Recreation Mill, and can apply for as many BOCES projects as they want.  BOCES, or Board of Cooperative Education Services, are agreements that different Districts have in order to work together for different projects.  This could be anything from providing services to special needs students or sharing facilities.  You can read more about the Northeastern Wyoming BOCES here.

Mill Levies vary depending on what Tax District the property is in. For example, rural tax districts don't pay the Municipalities (Cities of Douglas, Glenrock, and Rolling Hills) and Glenrock levies higher taxes for their Hospital, Solid Waste, and Cemetery districts. 

2019 Mill Levies Chart


2019 Taxing Authorities


This chart shows the Taxing Authorities for the 2019 Tax Year.  These are the districts that apply Mills, which then receive the allotted property tax payment amounts.  As you can see, the Schools (with the School Districts and the State Foundation Fund) comprise 74.52% of our taxing authorities.  The percent of taxes going to run the local City Government (Municipalities) is 0.48%

2019 Taxing Authorities

Calculations


The formula for taxation in Wyoming is:
  • Taxable Value = Taxation Rate * Fair Market Value
A house has a taxation rate of 9.5% (being real property).

Therefore, if the house had a fair market value of $100,000, it's taxable value would be:
  • 9.5% * 100,000 = $9,500
Once the taxable value is determined, it's used to calculate how much tax is due on the property.

The formula for calculating taxes is:
  • Tax Owed = Taxable Value * Mill Levy / (divided by) 1000. 
So, if a $100,000 house has a taxable value of $9,500 (at a 9.5% tax rate), and the mill levy in the tax district was 69.400, the tax would be:
  • $9,500 * 69.400 / 1000 = $659.30