WYOMING PROPERTY TAXATION

Transcription

1 WYOMING PROPERTY TAXATION WYOMING TAXPAYERS ASSOCIATION

2 DATA FOR WYOMING PROPERTY TAXATION 2015 COMPILED BY THE WYOMING TAXPAYERS ASSOCIATION.

3 WYOMING TAXPAYERS ASSOCIATION BOARD OF DIRECTORS President Nick Agopian 1 st Vice President Mike Moser 2 nd Vice President Bobby Rolston Secretary Sara Thompson Cassidy Treasurer Scott Wells Chris Brown Johnnie Burton Judy Catchpole Tom Clayson Rick Curtsinger Jonathan Downing Drew Harrold Pete Illoway Jon Kirkbride Kate Noble Pete Obermueller Tammy Okray Mark Peterson Darren Ramsey Shane Schulz Shelley Simonton Bill Stafford Rick Stanley Dan Sullivan Bob Tarantola Bill Thomson Katharine Kunz Wilkinson WTA Staff Buck McVeigh, Executive Director Heidi Peterson, Manager, Membership & Marketing Formed in 1937, the Wyoming Taxpayers Association is the only statewide association in Wyoming representing united taxpayers concerned about government spending. WTA serves its members by promoting sound tax policy for a health Wyoming economy. WTA publishes regular reports on a wide range of subjects that are distributed to members and public policy makers. WTA also welcomes members questions and routinely provides individualized member service. WTA members represent the broad spectrum of Wyoming s economy; farmers, ranchers, small businesses, utilities, mineral producers, and of course, the individual taxpayer. For more information regarding membership, please contact: Wyoming Taxpayers Association Cheyenne Regional Airport Historic Terminal Building 200 East 8th Avenue, Suite 203 Cheyenne, WY (307) wyotax@wyotax.org The Wyoming Taxpayers Association thanks the State Board of Equalization, the Wyoming Department of Revenue and Wyoming County Assessors for their assistance in preparing this publication. December

4 TABLE OF CONTENTS INTRODUCTION... 1 SUMMARY AND PIE CHARTS... 2 WYOMING PROPERTY TAXES 2015 (COMPARISON TO 2014)... 3 ASSESSED VALUATION BY COUNTY YEAR COMPARISON... 4 SCHOOL DISTRICT PROPERTY TAXES... 5 COUNTY MILL LEVIES... 6 SPECIAL DISTRICTS... 7 HISTORICAL ASSESSED VALUATION BY COUNTY... 8 ASSESSED VALUATION ON MINERAL PRODUCTION INTRODUCTION TO DETAILED 2015 MILL LEVIES HOW TAXES AMOUNTS ARE DERIVED INDIVIDUAL COUNTY INFORMATION ALBANY BIG HORN CAMPBELL CARBON CONVERSE CROOK FREMONT GOSHEN HOT SPRINGS JOHNSON LARAMIE LINCOLN NATRONA NIOBRARA PARK PLATTE SHERIDAN SUBLETTE SWEETWATER TETON UINTA WASHAKIE WESTON SPECIAL DISTRICT REPORT CEMETERY CONSERVATION FIRE HOSPITAL IMPROVEMENT & DEVELOPMENT RECREATION RURAL HEALTH SENIOR CITIZENS & MUSEUMS SOLID WASTE WATER & SEWER WEED AND PEST WYOMING SCHOOL DISTRICTS MAP... 58

5 INTRODUCTION The Wyoming Taxpayers Association is pleased to offer its members the Wyoming Property Taxation 2015, a detailed guide to property taxation in Wyoming. Inside you will find the tax base and tax rates for schools, counties, cities, towns and special districts levying property taxes this year. Wyoming s 2015 statewide assessed valuation, totaling $26.1 billion, increased $1.9 billion, or 7.8 percent, from the 2014 level. Over 61 percent of the 2015 assessed value was from mineral production alone, compared to 60 percent in Natural gas production declined by 4 percent from the previous year; however, its valuation increased by 14 percent from Surface coal production increased modestly, by 2 percent, from 2014, while underground coal production plummeted by over 24 percent from a year earlier. Oil production exceeded year earlier levels by nearly 21 percent, and its valuation increased by almost 15 percent. Total mineral valuation for 2015 increased $1.5 billion, or nearly 11 percent, from the prior year s level to $16.0 billion. The graphs on page 2 show the relative importance of property taxes by major component - mineral production, residential, industrial and commercial property, and agricultural lands to Wyoming s tax base. Wyoming governments levied nearly $1.7 billion in property taxes in 2015, which is an increase of 7.5 percent from Also shown on page 2 is the general distribution of those taxes, while a more detailed breakdown by tax jurisdiction can be found on page 3. Tax wealth varies widely in Wyoming, as shown on page 4. Eighteen counties realized increases in valuation, while only 5 counties declined from 2013 levels. Converse and Laramie counties realized double-digit growth in assessed valuation from 2014 as a result of heightened mineral-related activity. The tables on pages 5-7 display tax levies by governmental type, while detailed county summaries begin on page 14. The countywide categories experiencing decreases from prior year levels in property tax receipts were libraries and weed & pest, while the largest increase was seen in the all other category (airport, cemetery, conservation, museum, social services, fire recreation, and other). Regarding special districts, the fire and health & hospital categories realized double-digit increases in property tax levies in 2015, while recreation, senior citizen, museum & other and cemetery categories realized double-digit decreases. The table on page 8 displays assessed valuations, by county, for the last 10 years. This is where the distinction between mineral and non-mineral producing counties can clearly be seen. Campbell County, with its vast coal reserves, had the highest assessed valuation in 2015, at $6.2 billion. Sublette County, due to its natural gas reserves, had the second highest assessed valuation, at $3.7 billion. Niobrara County, as it has been historically, had the lowest valuation in the state in 2015, at $141.8 million, followed by Weston and Washakie counties, respectively. 1 Lastly, the tables found on pages 9-10 display the 2015 assessed valuation, by mineral commodity, on production that occurred in These data illustrate the effects of mineral production and valuation at the county level. Interestingly, both crude oil and natural gas

6 2015 WYOMING PROPERTY TAX SUMMARY FROM WHERE IT COMES Assessed Valuation (Millions) Mineral Production $16,006.3 Residential Property 4,706.6 Industrial Locally-Assessed 2,293.9 Industrial State-Assessed 1,414.3 Commercial Property 1,314.0 Agricultural Lands TOTAL $26,057.3 Mineral Production 61.4% Residential Property 18.1% Industrial Locally- Assessed 8.8% Industrial State- Assessed 5.4% Commercial Property 5.0% Agricultural Lands 1.2% TO WHERE IT GOES Taxes Levied (Millions) Public Schools $1,144.8 County Government Special Districts* 69.1 Community Colleges 49.0 Cities and Towns 25.5 TOTAL $1,668.0 * Special districts levying countywide are included in "county governments". Public Schools 68.6% County Government 22.8% Special Districts* 4.1% Community Colleges 2.9% Cities and Towns 1.5% 2

7 WYOMING PROPERTY TAXES $ Change % Change WYOMING TOTAL ASSESSED VALUATION $24,164,467,525 $26,057,281,969 $1,892,814, % WYOMING TOTAL PROPERTY TAXES LEVIED $1,551,924,899 $1,668,026,514 $116,101, % LEVIED BY PURPOSE $ Change % Change PUBLIC SCHOOLS Foundation Program - 12 mills $289,973,610 $312,687,384 $22,713, % Mandatory 6 Mills 144,986, ,343,692 11,356, % Operating Levy - 25 mills 604,111, ,432,049 47,320, % BOCES & Vocational Ed. 14,433,418 15,541,384 1,107, % Bonds and Interest 8,340,288 8,772, , % Total $1,061,845,810 $1,144,777,050 $82,931, % COUNTIES * General Fund $243,313,778 $266,264,874 $22,951, % Health & Hospital 39,747,528 40,352, , % Weed and Pest 18,496,729 18,267, , % Fair 6,375,960 6,385,339 9, % Library 17,589,873 17,146, , % Airport, Cemetery, Conservation, Museum, Fire, Recreation 22,636,758 31,316,762 8,680, % Total $348,160,625 $379,734,199 $31,573, % COMMUNITY Operations $41,202,844 $43,147,208 $1,944, % COLLEGES Bonds and Interest 5,571,818 5,807, , % Total $46,774,662 $48,954,245 $2,179, % SPECIAL Health and Hospital $10,387,119 $11,845,211 $1,458, % DISTRICTS ** Fire Protection 18,686,517 21,546,510 2,859, % Cemetery 5,994,744 5,208, , % Recreation 23,204,890 17,613,821-5,591, % Conservation 2,574,983 2,790, , % Water & Sewer 2,806,373 2,951, , % Solid Waste 4,900,962 5,258, , % Improvement & Development 1,009,138 1,003,695-5, % Senior Citizen, Museum 974, , , % Total $70,538,905 $69,055,847 -$1,483, % CITIES AND TOWNS General Fund $24,575,897 $25,505,172 $929, % Bonds and Interest 29, , % Total $24,604,897 $25,505,172 $900, % TOTAL PROPERTY TAXES $1,551,924,899 $1,668,026,514 $116,101, % * Includes countywide special districts. ** Less than countywide. Includes bonds and interest. $0 $0 3

8 WYOMING ASSESSED VALUATION BY COUNTY WYOMING PROPERTY TAXES BY COUNTY Assessed Assessed Percent Property Property Percent COUNTY Valuation Valuation Change Change COUNTY Tax Levy Tax Levy Change Change ALBANY $382,474,421 $389,156,728 $6,682, % ALBANY $27,118,925 $27,593,663 $474, % BIG HORN 277,654, ,257,750 1,603, % BIG HORN 19,984,776 20,202, , % CAMPBELL 5,685,695,158 6,208,239, ,544, % CAMPBELL 341,777, ,185,140 30,407, % CARBON 760,910, ,521,908 73,611, % CARBON 50,498,233 55,665,415 5,167, % CONVERSE 1,407,977,674 1,833,614, ,636, % CONVERSE 83,899, ,328,713 24,429, % CROOK 238,560, ,937,381-13,623, % CROOK 14,900,728 14,055, , % FREMONT 917,572, ,766, , % FREMONT 67,662,382 67,435, , % GOSHEN 173,473, ,816,995 5,343, % GOSHEN 12,094,407 12,875, , % HOT SPRINGS 227,516, ,839,867 3,322, % HOT SPRINGS 14,559,946 14,950, , % JOHNSON 857,660, ,337,050 21,676, % JOHNSON 54,994,730 58,343,182 3,348, % LARAMIE 1,166,877,447 1,384,962, ,085, % LARAMIE 82,659,414 97,047,504 14,388, % LINCOLN 796,769, ,051,318 26,281, % LINCOLN 51,313,000 52,211, , % NATRONA 1,411,882,916 1,463,660,769 51,777, % NATRONA 99,077, ,706,858 3,629, % NIOBRARA 131,501, ,797,152 10,295, % NIOBRARA 8,994,268 9,695, , % PARK 871,694, ,641,470-2,053, % PARK 61,859,609 61,949,684 90, % PLATTE 171,653, ,856,038 6,203, % PLATTE 12,229,266 12,717, , % SHERIDAN 447,134, ,627,851-24,506, % SHERIDAN 30,786,364 29,262,852-1,523, % SUBLETTE 3,417,353,787 3,746,142, ,788, % SUBLETTE 202,236, ,073,578 18,836, % SWEETWATER 2,829,595,031 2,961,509, ,914, % SWEETWATER 190,736, ,463,407 8,727, % TETON 1,148,195,544 1,240,567,371 92,371, % TETON 68,093,445 73,479,477 5,386, % UINTA 526,075, ,399,008 2,323, % UINTA 34,133,223 34,046,579-86, % WASHAKIE 153,524, ,441,278 7,916, % WASHAKIE 10,957,659 11,512, , % WESTON 162,712, ,136,849-2,575, % WESTON 11,357,270 11,224, , % TOTAL $24,164,467,525 $26,057,281,969 $1,892,814, % TOTAL $1,551,924,899 $1,668,026,514 $116,101, % 10-YEAR COMPARISON OF PROPERTY TAXES LEVIED Annual Annual Assessed Percent Special Cities & Percent Year Valuation Change Public Schools Colleges Counties Districts Towns Total Taxes Change ,978,659, % 928,884,814 36,199, ,817,547 54,456,004 16,191,853 1,330,549, % ,491,267, % 949,348,852 40,274, ,844,223 61,618,993 18,786,202 1,376,873, % ,898,331, % 967,399,309 38,060, ,559,051 67,751,406 21,362,224 1,408,132, % ,219,533, % 1,286,022,209 45,660, ,320,794 84,889,893 22,550,689 1,851,444, % ,316,477, % 935,388,601 34,862, ,166,716 61,684,147 22,383,176 1,362,485, % ,339,673, % 1,067,297,879 40,781, ,011,675 68,255,101 22,427,975 1,545,773, % ,242,644, % 1,106,924,143 43,765, ,845,595 71,772,980 22,802,435 1,606,110, % ,797,094, % 1,001,220,383 42,195, ,618,493 66,945,924 23,539,158 1,463,519, % ,164,467, % 1,061,845,810 46,774, ,160,625 70,538,905 24,604,897 1,551,924, % ,057,281, % 1,144,777,050 48,954, ,734,199 69,055,847 25,505,172 1,668,026, % % Chg % 7.8% 4.7% 9.1% -2.1% 3.7% 7.5% % % % % % % % 4

9 2015 SCHOOL DISTRICT PROPERTY TAXES Foundation Prog. 12 Mills BOCES and Bonds & Community and Mandatory 6 Mills Operating Levy Vocational Ed. Interest 2015 TOTAL College * COUNTY / SCHOOL DISTRICT Levy Amount Levy Amount Levy Amount Levy Amount Levy Amount Levy Amount ALBANY #1 Laramie $7,004, $9,728, $ $1,556, $18,290, $0 BIG HORN #1 Cowley ,548, ,150, ,698, BIG HORN #2 Lovell , ,315, , ,315, BIG HORN #3 Greybull ,054, ,853, , ,964, BIG HORN #4 Basin , ,123, , ,954, CAMPBELL #1 Gillette ,748, ,205, ,104, ,058, CARBON #1 Rawlins ,315, ,270, ,127, ,509, ,223, CARBON #2 Saratoga ,218, ,081, , ,362, CONVERSE #1 Douglas ,711, ,710, ,428, ,849, CONVERSE #2 Glenrock ,293, ,130, , ,626, CROOK #1 Sundance ,048, ,623, , ,784, FREMONT #1 Lander ,775, ,632, , , ,963, ,968,152 FREMONT #2 Dubois ,435, ,994, , ,629, (Total) FREMONT #6 Pavillion ,584, ,200, , ,829, FREMONT #14 Ethete , , , , , FREMONT #21 Ft. Washakie , , , , FREMONT #24 Shoshoni ,345, ,423, , ,932, FREMONT #25 Riverton ,792, ,878, , ,787, FREMONT #38 Arapahoe , , , GOSHEN #1 Torrington ,174, ,408, , ,671, ,394,773 HOT SPRINGS #1 Thermopolis ,155, ,770, , ,214, JOHNSON #1 Buffalo ,828, ,983, , ,251, LARAMIE #1 Cheyenne ,768, ,233, ,002, ,628,318 LARAMIE #2 Pine Bluffs ,161, ,390, ,551, (Total) LINCOLN #1 Diamondville ,468, ,150, , , ,880, LINCOLN #2 Afton ,901, ,418, ,320, NATRONA #1 Casper ,345, ,591, , ,669, ,816,453 NIOBRARA #1 Lusk ,575, ,577, ,153, PARK #1 Powell ,430, ,153, , ,675, ,348,207 PARK #6 Cody ,448, ,345, ,794, (Total) PARK #16 Meeteetse ,442, ,781, , ,228, PLATTE #1 Wheatland ,709, ,763, , ,548, PLATTE #2 Guernsey , , , ,238, SHERIDAN #1 Ranchester ,515, ,104, , , ,880, ,324,453 SHERIDAN #2 Sheridan ,440, ,555, ,995, (Total) SHERIDAN #3 Clearmont , , ,557, SUBLETTE #1 Pinedale ,398, ,331, ,610, ,340, SUBLETTE #9 Big Piney ,477, ,329, , ,291, SWEETWATER #1 Rock Springs ,589, ,263, ,267, ,120, ,473,889 SWEETWATER #2 Green River ,205, ,284, , ,806, ,902, (Total) TETON #1 Jackson ,330, ,014, , ,840, UINTA #1 Evanston ,141, ,530, , ,559, UINTA #4 Mountain View ,230, ,708, , ,986, UINTA #6 Lyman ,139, ,970, , , ,727, WASHAKIE #1 Worland ,248, ,122, , ,138, WASHAKIE #2 Ten Sleep , , ,571, WESTON #1 Newcastle ,279, ,165, , ,508, WESTON #7 Upton , , ,440, TOTALS $469,031,075 $651,432,049 $15,541,384 $8,772,541 $1,144,777,050 $48,954, TOTALS $434,960,415 $604,111,688 $14,433,418 $8,340,288 $1,061,845,810 $46,774,662 $ Chg. $34,070,660 $47,320,361 $1,107,966 $432,253 $82,931,240 $2,179,583 % Chg. 7.8% 7.8% 7.7% 5.2% 7.8% 4.7% * Community College district taxes are levied countywide. Mills include bonds and interest. Dollars are totals for each college district. 5

10 6 NOTE: School district levies are shown in a separate table although some are countywide. % Chg. 9.4% 1.5% -1.2% 0.1% -2.5% 38.3% 9.1% $ Chg. $22,951,096 $605,237 -$229,014 $9,379 -$443,127 $8,680,004 $31,573, TOTALS $243,313,778 $39,747,528 $18,496,729 $6,375,960 $17,589,873 $22,636,758 $348,160, TOTALS $266,264,874 $40,352,765 $18,267,714 $6,385,339 $17,146,746 $31,316,762 $379,734,199 $348,160, % SWEETWATER ,870, ,306, , ,203, ,195, , $36,462,109 $35,565, % TETON ,847, ,721, ,240, , ,261, ,233, $17,931,161 $15,677, % UINTA ,812, , , , $7,123,875 $7,167, % WASHAKIE ,594, , , , , , $2,421,619 $2,302, % WESTON ,550, , , , , , $3,362,874 $3,416, % NATRONA ,563, ,463, $19,027,590 $18,354, % NIOBRARA ,511, , , , , , $3,261,334 $2,761, % PARK ,435, , $11,305,339 $11,332, % PLATTE ,692, ,067, , , , , $4,090,689 $3,905, % SHERIDAN ,071, , $5,916,790 $6,259, % SUBLETTE ,262, ,567, , , ,281, ,941, $51,550,665 $48,150, % FREMONT ,928, ,795, , ,807, ,480, $15,546,533 $15,562, % GOSHEN ,145, , $2,503,438 $2,428, % HOT SPRINGS ,411, , , , , ,166, $3,636,651 $3,411, % JOHNSON ,346, ,723, , , , ,810, $16,776,872 $15,385, % LARAMIE ,157, ,077, , ,769, , $19,389,478 $16,336, % LINCOLN ,716, , , ,331, $10,363,862 $10,358, % ALBANY $4,669, $1,167, $389, $ $ $778, $7,004,821 $6,884, % BIG HORN ,062, , , , , $3,909,609 $3,887, % CAMPBELL ,607, ,624, ,061, ,584, $99,878,153 $86,632, % CARBON ,948, , , , , , $10,848,785 $9,891, % CONVERSE ,003, , , $23,373,080 $18,193, % CROOK ,054, , , , , , $4,048,873 $4,294, % General Fund Health & Hospital Weed & Pest Fair Library Recreation & Other 2015 Total 2014 Total % Chg. COUNTY Levy Amount Levy Amount Levy Amount Levy Amount Levy Amount Levy Amount Levy Amount Amount Airport, Cemetery, Conservation, Museum, Social Services, Fire, 2015 COUNTYWIDE MILL LEVIES AND PROPERTY TAXES (Including Countywide Special Districts)

11 2015 SPECIAL DISTRICT PROPERTY TAXES (Less than Countywide) Senior Citizen, Health & Water & Solid Improvement & Museum & COUNTY Hospital Fire Cemetery Recreation Conservation Sewer Waste Development Other TOTAL ALBANY $ --- $395,246 $ --- $ --- $ ,677 $ --- $ --- $ --- $459,922 BIG HORN 1,869, , , , , , ,667 3,865,193 CAMPBELL , ,495 CARBON 1,054, , , , , ,254 3,594,161 CONVERSE 420, ,209 1,833, ,215, ,890,544 CROOK FREMONT --- 2,622, , , ,797 3, ,318,637 GOSHEN ,902 39, , ,817 57, , ,166 HOT SPRINGS , , , ,325 JOHNSON --- 1,197, , , ,956,653 LARAMIE --- 2,345, ,384, , , , ,602,080 LINCOLN 2,469, , , , ,534,371 NATRONA --- 2,618, ,463, , , ,466,814 NIOBRARA , ,975 PARK 2,471,471 2,608,507 1,621, , , ,244 7,953,683 PLATTE ,482 11, , ,902 SHERIDAN , , ,100,464 SUBLETTE --- 1,652, ,405 3,746, , ,137,717 SWEETWATER 3,560,863 1,906,482 74,789 2,961, ,261 3,755, , ,972,925 TETON , , , ,707,692 UINTA --- 1,050, , ,399 53,189 14, ,784,098 WASHAKIE ,094 66, , , ,161,817 WESTON , , ,358 1,866 25, , TOTALS $11,845,211 $21,546,510 $5,208,845 $17,613,821 $2,790,375 $2,951,771 $5,258,455 $1,003,695 $837,165 $69,055, TOTALS $10,387,119 $18,686,517 $5,994,744 $23,204,890 $2,574,983 $2,806,373 $4,900,962 $1,009,138 $974,179 $70,538,905 $ Chg. $1,458,092 $2,859,993 -$785,899 -$5,591,069 $215,392 $145,398 $357,493 -$5,443 -$137,014 -$1,483,058 % Chg. 14.0% 15.3% -13.1% -24.1% 8.4% 5.2% 7.3% -0.5% -14.1% -2.1% NOTE: Bonds and interest are included, where applicable, within each category. 7

12 10-YEAR ASSESSED VALUATION BY COUNTY COUNTY ALBANY $270,747,259 $300,978,646 $330,654,074 $349,028,294 $352,642,957 $362,958,600 $365,130,140 $373,430,338 $382,474,421 $389,156,728 BIG HORN 206,614, ,058, ,332, ,752, ,837, ,016,644 $294,606,744 $289,109,390 $277,654,615 $279,257,750 CAMPBELL 4,263,561,953 4,553,066,493 5,839,065,491 5,710,553,296 5,016,666,914 5,425,565,207 $5,839,065,491 $5,559,437,548 $5,685,695,158 $6,208,239,272 CARBON 898,683, ,998, ,215,989 1,223,229, ,194, ,134,660 $877,327,227 $746,614,775 $760,910,660 $834,521,908 CONVERSE 457,386, ,773, ,725, ,930, ,427, ,310,494 $1,003,112,636 $1,168,956,285 $1,407,977,674 $1,833,614,182 CROOK 137,177, ,213, ,960, ,280, ,951, ,036,044 $223,729,647 $237,247,417 $238,560,929 $224,937,381 FREMONT 1,375,639,617 1,190,538, ,481,111 1,135,629, ,571, ,125,044 $1,016,556,120 $905,663,761 $917,572,607 $916,766,870 GOSHEN 102,310, ,494, ,499, ,533, ,430, ,018,351 $148,278,050 $160,828,105 $173,473,162 $178,816,995 HOT SPRINGS 152,355, ,637, ,865, ,543, ,273, ,190,330 $248,274,680 $228,461,507 $227,516,949 $230,839,867 JOHNSON 446,981, ,060, ,638,902 1,823,847,281 1,133,099,323 1,290,787,691 $1,095,175,553 $784,610,380 $857,660,894 $879,337,050 LARAMIE 724,134, ,493, ,683, ,264, ,727, ,876,262 $1,007,641,555 $1,046,155,321 $1,166,877,447 $1,384,962,686 LINCOLN 943,624, ,558, ,667,384 1,227,889, ,345, ,397,397 $911,249,151 $788,889,069 $796,769,559 $823,051,318 NATRONA 944,105,934 1,033,439,288 1,058,629,455 1,287,928,434 1,034,572,989 1,179,173,158 $1,250,008,047 $1,255,227,453 $1,411,882,916 $1,463,660,769 NIOBRARA 56,929,604 66,141,159 69,178,442 91,986,102 73,647,278 89,953,319 $108,226,755 $115,966,708 $131,501,266 $141,797,152 PARK 624,820, ,445, ,322,792 1,033,278, ,268, ,734,910 $898,934,343 $872,773,553 $871,694,681 $869,641,470 PLATTE 121,675, ,594, ,803, ,720, ,798, ,959,415 $158,667,150 $162,202,614 $171,653,028 $177,856,038 SHERIDAN 564,662, ,388, ,252, ,522, ,867, ,750,948 $493,252,465 $436,855,861 $447,134,821 $422,627,851 SUBLETTE 4,401,618,317 4,085,698,722 3,773,650,926 6,393,011,985 3,519,691,847 4,485,890,260 $4,377,147,506 $3,022,001,112 $3,417,353,787 $3,746,142,328 SWEETWATER 2,380,640,895 2,397,275,555 2,393,725,331 3,017,780,849 2,121,770,690 2,543,220,631 $2,853,198,681 $2,703,075,978 $2,829,595,031 $2,961,509,848 TETON 925,755,686 1,012,212,008 1,292,355,693 1,327,165,460 1,187,366,209 1,147,389,187 $1,130,998,383 $1,102,294,171 $1,148,195,544 $1,240,567,371 UINTA 749,433, ,124, ,447, ,399, ,445, ,121,453 $635,734,946 $531,980,223 $526,075,239 $528,399,008 WASHAKIE 117,297, ,026, ,025, ,286, ,861, ,169,026 $148,444,486 $150,096,775 $153,524,497 $161,441,278 WESTON 112,501, ,049, ,391, ,333, ,018, ,894,201 $157,884,822 $155,215,991 $162,712,640 $160,136,849 TOTAL $20,978,659,770 $21,491,267,438 $23,014,574,245 $29,214,897,936 $21,316,477,631 $24,339,673,232 $25,242,644,578 $22,797,094,335 $24,164,467,525 $26,057,281,969 8

13 2015 ASSESSED VALUATION ON 2014 MINERAL PRODUCTION Oil Natural Gas Surface Coal Underground Coal COUNTY Bbls Valuation Mcf Valuation Tons Valuation Tons Valuation ALBANY 37,421 2,542, $ $ $ --- BIG HORN 1,567, ,305,233 1,578,559 5,237, CAMPBELL 18,661,893 1,406,213,219 99,419, ,242, ,196,669 3,348,921, CARBON 1,337, ,382,449 97,140, ,969, CONVERSE 12,767, ,033,433 33,894, ,330,599 23,798, ,943, CROOK 1,343,174 93,866,943 13,159 44, FREMONT 3,813, ,799,549 94,659, ,516, GOSHEN 4, , HOT SPRINGS 2,495, ,763,947 76, ,035 12, , JOHNSON 1,737, ,444, ,377, ,983, LARAMIE 3,737, ,176,510 1,319,086 3,145, LINCOLN 372,223 31,155,018 50,155, ,419,007 4,399, ,394, NATRONA 5,601, ,911,141 13,909,291 51,168, NIOBRARA 1,030,612 72,742, ,390 1,273, PARK 6,597, ,646,852 7,360,801 17,925, PLATTE , SHERIDAN 31,463 2,440,311 10,846,313 37,540, SUBLETTE 6,213, ,196, ,327,042 2,866,103, SWEETWATER 5,824, ,850, ,526, ,973,569 5,970, ,617,682 3,369,731 89,161,879 TETON 703,293 55,250, UINTA 735,052 50,193,457 40,435, ,538,709 40,084 1,371, WASHAKIE 741,938 57,297,402 1,560,433 5,351, WESTON 1,234,938 5,937, TOTAL 75,355,546 $5,566,695,197 1,834,211,487 $5,803,100, ,418,629 $3,894,432,347 3,369,731 $89,161, TOTAL 62,469,410 $4,861,690,388 1,911,362,104 $5,090,310, ,498,478 $3,781,276,090 4,442,616 $124,296,937 $ Chg. 12,886,136 $705,004,809-77,150,617 $712,790,018 8,920,151 $113,156,257-1,072,885 -$35,135,058 % Chg. 20.6% 14.5% -4.0% 14.0% 2.3% 3.0% -24.1% -28.3% NOTE: Oil and natural gas production is in gross sales units. Other mineral production is in gross taxable units. 9

14 2015 ASSESSED VALUATION ON 2014 MINERAL PRODUCTION Other TOTAL Trona Uranium Bentonite Minerals MINERALS COUNTY Tons Valuation Units (lbs.) Valuation Tons Valuation Valuation Valuation ALBANY --- $ $ $ --- $3,594,948 6,137,417 BIG HORN ,554,333 39,901,046 $1,283, ,727,083 CAMPBELL ,374 11,870, $6,294,880 5,128,542,571 CARBON $1,031, ,383,479 CONVERSE ,601,873 32,097, $4,780,427 1,366,186,152 CROOK ,050,788 15,072,881 $2,911, ,895,350 FREMONT $980, ,296,655 GOSHEN $214, ,254 HOT SPRINGS ,532 3,132,167 $350, ,829,114 JOHNSON ,579 17,621, ,180 2,988,976 $2,230, ,269,414 LARAMIE $12,173, ,495,145 LINCOLN $1,077, ,046,343 NATRONA ,212 1,113,476 $1,834, ,027,929 NIOBRARA $233,049 74,249,105 PARK $1,564, ,136,880 PLATTE $2,796,465 2,837,720 SHERIDAN $357,250 40,337,769 SUBLETTE $1,078,347 3,320,378,250 SWEETWATER 19,820, ,695, ,412 17,981, $1,575,390 2,047,856,259 TETON $54,244,387 1,005,641 UINTA $5,495, ,599,395 WASHAKIE ,862 2,545,737 -$6,883,341 58,311,452 WESTON , ,733 $57,920,243 64,044, TOTAL 19,820,553 $459,695,778 3,426,238 $79,572,277 4,452,555 $64,941,016 $48,650,950 $16,006,250, TOTAL 19,811,913 $439,786,716 2,817,439 $62,332,625 3,999,066 $60,329,885 $43,042,133 $14,463,065,651 $ Chg. 8,640 $19,909, ,799 $17,239, ,489 $4,611,131 $5,608,817 $1,543,184,688 % Chg. 0.0% 4.5% 21.6% 27.7% 11.3% 7.6% 13.0% 10.7% 10

15 INTRODUCTION TO DETAILED 2015 MILL LEVIES The following three pages offer brief explanations of column headings and additional information which will serve as an aid in understanding mill levies shown in the next section for all units of government in Wyoming. The School Foundation Fund and the mandatory county levies are fixed by law at 12 and 6 mills, respectively. They are combined in one column for ease of reading. The breakdown for county levies is shown in Section 1 so the reader will be able to more readily determine the increases or decreases reflected in the county levies. The first section also includes special district levies that apply uniformly to all property within each school district. The second section shows additional levies that apply to property depending on its location within the county. Also included in Section 2 are the special districts that are levied less than countywide. In order to determine the breakdown of total mill levy on property, it may be necessary to determine from the county assessor those special districts listed that apply to a particular location. SCHOOL DISTRICTS - All school districts in Wyoming are unified and serve K-12. There may be more than one school district in the county, and districts cross county lines in some cases. ASSESSED VALUATION - The figures for each school district are for the entire school district including cities, towns, and special districts. The combined assessed valuation of school districts and portions of districts within a county will total that county's assessed valuation. SCHOOL DISTRICT LEVIES - District ( mills mandatory) - All school districts are required to impose a 25-mill levy counted as a local resource toward meeting a district's operational funding level guaranteed by the state. A district is subject to recapture if this levy, combined with other local resources, generates more than the state guarantee. State Foundation Fund ( mills mandatory) - This levy is collected from all counties and remitted to the state where it is distributed to school districts based on a foundation formula. Money recaptured from districts is also added to this fund for redistribution. A district whose local resources exceed 100 percent of its guarantee must refund the amount over 100 percent to the state for redistribution to poorer districts. County Levy (6.000 mills mandatory) - All counties are required to impose a 6-mill levy for school support. County treasurers disburse tax receipts from this source back to school districts within the county according to a formula calculated by the state Department of Education based on district average daily membership. Since this 6-mill mandatory levy applies to all property in each county, it is listed in the following tables as combined with the state Foundation Fund levy of 12 mills giving a total of 18 mills. Other School District Levies: Adult Education mill limit Board of Cooperative Educational Services program mill limit Building Fund - the number of mills necessary to fund the program Recreation mill limit (listed under Special Districts in this publication) 11

16 Bonds and Interest - Levies made to pay principal and interest for bonded indebtedness are shown in this column. There is no limit on the levy, but a district operating either an elementary school or a secondary school is limited to 6 percent of the assessed valuation for bonded debt. A district with both elementary and secondary schools is limited to 10 percent of the assessed valuation for bonded indebtedness. COMMUNITY COLLEGE LEVIES ( mill limitation) - Community college districts may levy up to mills for operations. The colleges initially may levy up to 4 mills with the approval of district voters. State aid is contingent on a college levying the 4-mill maximum. After the initial 4 mills are reached, colleges may levy up to an additional 6 mills (1 mill with Board approval, and up to 5 additional with district voter approval). Levies for bonded indebtedness are in addition to the 10-mill limit; voter approval is required. Total debt is limited to 4 percent of district valuation. COUNTY LEVIES ( mill limitation) - Counties are limited to a maximum of 12 mills for county operations. Levies for bond redemption and interest payments are in addition to the 12- mill maximum. Counties may specify that funding for certain programs be guaranteed by a specific levy so long as the total levy does not exceed 12 mills. Levies for principal and interest on voter-approved bonded debt are in addition to the county 12-mill limit. CITY AND TOWN LEVIES (8.000 mill limitation) - Cities and towns must operate within an 8- mill constitutional limit. The city mill levy is in addition to other levies. Municipalities within a fire district must contribute the amount of the fire district levy from their 8-mill limit. Levies for principal and interest on voter-approved bonded debt are in addition to the city and town 8-mill limit. SPECIAL DISTRICT LEVIES - These levies are shown in two different ways on the county chart. Those that are countywide, such as weed and pest, are shown in the first section; those that are less than countywide are shown in the second section under Special Districts. These property tax levies are made by special purpose districts as the result of voter approval for a myriad of purposes within statutory limitations. Voter-approved debt is in addition to the limits shown below. Special District Limitation on amount of tax levy* for year of publication Water and Sewer District mill limit Hospital District mill limit for operation Cemetery District mill limit Fire Protection mill limit Solid Waste Disposal District mill limit Resort District mill limit Rural Health Care District mill limit Senior Citizen Service District mill limit Museum District mill limit Sanitary and Improvement District mill limit Soil and Water Conservation District mill limit Water Conservancy District mill limit Weed and Pest Control mill limit; plus mill for leafy spurge Regional Transportation Authority mill limit Flood Control District mill limit on real property Downtown Development Authority mill limit on commercial & industrial property Irrigation District May levy for current expenses Improvement and Service May levy property taxes for bonds and interest only 12

17 HOW TAX AMOUNTS ARE DERIVED The following classes of property and the percent of fair market value of property assessed for property tax are specified by Wyoming law: (1) Gross value of minerals and mine products - 100%. (2) Property used for industrial purposes, defined as: the property of pipeline companies, electric utilities, railroad companies, car companies, telephone and telegraph companies, other public utilities; and those properties used or held for use for manufacturing, milling, converting, producing, processing or fabricating materials; the extraction or processing of minerals; the mechanical, chemical or electronic transformation of property into new products %. (3) All other property, real and personal - 9.5%. The assessed value is multiplied by the amount of mill levy that applies for the location of the property to get the amount of property tax due. One mill is $.001 (1/1000 of a dollar.) Sample Calculation of Property Tax Levy: Market Value of Property: $200,000 Assessed Value of Property: $19,000 ($200,000 X 9.5% for residential) Mill levies: K-12 Education Levies: Mills District levy Mandatory County levy Foundation Fund levy Additional County-wide Levies: County levy Weed and Pest Hospital District Conservation District City or Town Levy: Special District Levies: School District Recreation Fire Cemetery Total Applicable Levy: mills Total Property Taxes: $ ($19,000 X.0760) 13

18 ALBANY COUNTY ASSESSED VALUATION: $389,156,728 PROPERTY TAX LEVY: $27,593,663 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Mill Levies SCHOOL Assessed District Bonds & State & County Weed Conser- TOTAL PROPERTY DISTRICT Valuation Levy Interest County* Levy & Pest Hospital vation LEVY TAXES U-1 $389,156, $24,906,031 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Laramie 228,334,031 U $1,826, Rock River 1,485,164 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Recreation: School District #1 $389,156,728 U $389,157 Fire District #1 131,748,547 U $395,246 South Laramie Water and Sewer 8,084,596 U $64,677 14

19 BIG HORN COUNTY ASSESSED VALUATION: $279,257,750 PROPERTY TAX LEVY: $20,202,881 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed TOTAL PROPERTY DISTRICT Valuation Levy ** Interest BOCES County* Levy & Pest LEVY TAXES U-1 $78,835, $4,493,605 U-2 45,052, ,613,059 U-3 114,130, ,562,479 U-4 41,239, ,371,287 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. ** Includes additional operating levy of for U-2 and U-4. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair Airport LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Burlington $1,556,830 U $7, Byron 2,414,730 U , Cowley 4,354,133 U , Deaver 866,278 U , Frannie 556,520 U , Lovell 11,255,757 U , Greybull 9,417,704 U , Basin 6,772,989 U , Manderson 546,145 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. - BIG HORN COUNTY continued next page - 15

20 BIG HORN COUNTY (Continued) SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: County Fire 1 $339,801 U $1,019 Lovell 158,875,405 U ,189 Basin 17,926,883 U ,781 Manderson 13,325,121 U ,975 Ot-Bu-Em 13,876,336 U ,629 Fire District #5 8,835,006 U ,505 Recreation: School District #1 78,835,174 U ,835 School District #2 45,052,733 U ,053 School District #3 114,130,062 U ,130 School District #4 41,239,781 U ,240 Cemetery: Burlington 7,881,785 U-1,3, ,645 Byron 97,693,298 U ,095 Cowley 21,321,200 U-1, ,964 Frannie/Deaver 10,257,804 U ,258 Lovell 58,358,121 U-1,2, ,074 Otto 5,558,774 U-1, ,676 South Central 25,485,241 U ,456 Hyattville 8,131,518 U ,497 Emblem 2,962,057 U-1, ,886 Solid Waste: District #1 (Byron) 95,648,416 U-1,2, ,599 Big Horn Co. 183,585,124 U-1,2,3, Hospital: North Big Horn 187,497,630 U-1,2, ,124,986 South Big Horn 91,169,712 U-1,3, ,018 Rural Health Care 98,693,610 U-3, ,387 Conservation: Shoshone 184,155,610 U ,078 South Big Horn 95,102,043 U-1,3, ,551 N. Senior Citizens 187,497,630 U-1,3, ,498 S. Senior Citizens 91,169,712 U-1,3, ,170 16

21 Campbell County ASSESSED VALUATION: $6,208,239,272 PROPERTY TAX LEVY: $372,185,140 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Mill Levies SCHOOL Assessed District Bonds & State & County Weed TOTAL PROPERTY DISTRICT Valuation Levy BOCES Interest County** Levy & Pest Cemetery Hospital LEVY TAXES U-1 $6,208,239, $363,728,322 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Gillette $245,280,561 U $1,962, Wright 12,354,868 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Water and Sewer: Heritage $4,074,175 U $32,593 S. Douglas Hwy 17,781,087 U ,781 Wright 15,631,331 U ,051 Rocky Point 714,187 U ,070 Recreation: SD #1 6,208,239,272 U ,208,239 17

22 CARBON COUNTY ASSESSED VALUATION: $834,521,908 PROPERTY TAX LEVY: $55,665,415 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES County** Levy & Pest LEVY TAXES U-1 $711,248, $43,706,208 U-2 123,273, ,964,959 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair Museum Recreation Hospital LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Rawlins $61,216,792 U $489, Sinclair $80,421,070 U $643, Baggs $2,293,325 U , Dixon $492,010 U , Saratoga $16,780,181 U , Hanna $4,018,973 U , Encampment $3,458,792 U , Medicine Bow $1,567,941 U , Elk Mountain $4,019,625 U , Riverside $742,154 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Recreation: School District #1 $711,248,292 U $711,248 School District #2 123,273,616 U ,274 Conservation: Little Snake River 486,316,140 U ,316 Medicine Bow 66,915,699 U ,916 Savery-L.S.R. 10,483,226 U ,483 Sar-Enc-Raw 281,290,069 U-1, ,290 Baggs Solid Waste 486,548,680 U ,274 L.S.R. Museum 486,429,117 U ,254 Cemetery: Reader 6,603,928 U ,812 Baggs 479,825,189 U ,956 Saratoga 36,702,877 U ,109 Medicine Bow Health 20,282,899 U ,132 L.S.R. Rural Health 486,548,680 U ,097 18

23 CONVERSE COUNTY ASSESSED VALUATION: $1,833,614,182 PROPERTY TAX LEVY: $108,328,713 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Soil Con- TOTAL PROPERTY DISTRICT Valuation Levy BOCES** Interest County* Levy & Pest servation LEVY TAXES U-1 $1,428,407, $81,057,866 U-2 405,206, ,791,635 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. **Includes.500 additional operating levy and.100 capital facilty report for U1 Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Douglas $53,740,259 U $429, Lost Springs 206,378 U Glenrock 16,799,283 U , Rolling Hills 3,043,970 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Recreation: School District #1 $1,428,407,948 U $1,428,408 School District #2 405,206,234 U ,206 Cemetery 140,402,964 U ,209 Hospital 140,034,177 U ,103 Water & Sewer: Glenrock SW 405,206,234 U ,215,619 Sundance Mdws 878,812 U-2 Improvement: 19

24 CROOK COUNTY ASSESSED VALUATION: ########### PROPERTY TAX LEVY: $14,055,440 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed TOTAL PROPERTY DISTRICT Valuation Levy BOCES Interest County** Levy & Pest Hospital Museum LEVY TAXES U-1 $224,937, $13,833,649 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Sundance $11,790,738 U $94, Moorcroft 6,895,915 U , Pine Haven 4,884,285 U , Hulett 4,152,959 U , * Total of city or town levy and school district, county and countywide special district levies. 20

25 FREMONT COUNTY ASSESSED VALUATION: $916,766,870 PROPERTY TAX LEVY: $67,435,088 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Mill Levies SCHOOL Assessed District Bonds & State & County Weed Solid Comm. TOTAL PROPERTY DISTRICT Valuation Levy BOCES* Interest County** Levy & Pest Waste College LEVY TAXES U-1 $265,304, $18,189,775 U-2 79,768, $5,501,462 U-6 88,029, $5,895,175 U-14 7,367, $550,982 U ,954, $19,901,281 U ,135, $10,427,875 E-21 19,536, $1,322,021 E-38 4,671, $310,475 * Includes U-1: additional operating levy; U-2: additional operating levy; U-6: additional operating levy and capital facility repair; U-14: additional operating levy and capital facility repair; U-25: additional operating levy; U-2: additional operating levy; U-21: additional operating levy; E-38: 1.0 building ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair Recreation Museum LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Hudson $2,419,532 U $19, Lander 64,636,114 U , Dubois 9,454,603 U , Pavillion 928,858 U , Shoshoni 3,229,468 U , Riverton 80,084,112 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. - FREMONT COUNTY continued next page - 21

26 FREMONT COUNTY (Continued) SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: Fremont County $663,110,773 All $1,989,332 Riverton 124,979,905 U-25, ,551 Dubois 40,783,777 U ,351 Jeffrey City 16,678,443 U ,035 Recreation: School District #1 265,304,038 U ,304 School District #2 79,768,326 U ,768 School District #6 88,029,726 U ,022 School Dist. #14 7,367,450 U ,367 School Dist. #24 296,954,268 U ,954 School Dist. #25 155,135,153 U ,135 School Dist. #21 19,536,869 U ,537 School Dist. #38 4,671,040 E ,671 Cemetery: Dubois 40,783,777 U ,036 Mountain View 261,977,388 U-6,24, ,182 Shoshoni 282,798,246 U ,828 Water and Sewer: Jeffrey City 470,709 U ,766 Conservation: Popo Agie 292,208,151 U-1, ,208 Dubois/Crowhrt. 94,588,349 U ,588 22

27 GOSHEN COUNTY ASSESSED VALUATION: $178,816,995 PROPERTY TAX LEVY: $12,875,059 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Comm. TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES County* Levy & Pest College LEVY TAXES U-1 $175,775, $11,478,112 U-1 Platte 1,503, ,165 U-2 Platte 228, ,930 U-1 Niobrara 1,310, ,888 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Fort Laramie $1,036,659 U $8, LaGrange 1,051,601 U , Lingle 2,755,795 U , Torrington 35,436,321 U , Yoder 569,404 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. - GOSHEN COUNTY continued next page - 23

28 GOSHEN COUNTY (Continued) SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: #3 Torrington $41,624,847 U $124,875 #3A Prairie Center 20,931,839 U ,796 #4 Chugwater 1,481,841 U ,446 #5A Yoder 8,364,725 U ,094 #5B Veteran 6,860,131 U ,580 #5C Hawk Spgs 6,587,279 U ,762 #7 Huntley 9,781,169 U ,344 #8 LaGrange 8,764,721 U ,294 #12 Lingle 12,793,963 U ,382 #12C Jay Em 5,384,744 U-1, ,154 #12E Ft. Laramie 15,391,956 U ,176 Recreation: School Dist. #1 175,775,068 U ,775 SD #1-Platte 1,503,295 U ,503 SD #2-Platte 228,632 U SD #1-Niobrara 1,310,000 U ,310 Cemetery: Chugwater 1,481,841 U ,964 LaGrange 6,261,188 U ,522 Ft. Laramie 18,542,794 U ,013 Water and Sewer: South Torrington 3,753,922 U ,031 West Highway 3,313,973 U ,512 Hawk Springs 173,844 U ,391 Conservation: North Platte Valley 113,631,296 U ,631 South Goshen 27,442,356 U ,442 Lingle/Fort Laramie 37,743,343 U ,743 Improvement: PV Estates 399,736 U ,198 24

29 HOT SPRINGS COUNTY ASSESSED VALUATION: $230,839,867 PROPERTY TAX LEVY: $14,950,710 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed TOTAL PROPERTY DISTRICT Valuation Levy BOCES* Interest County** Levy & Pest Cemetery LEVY TAXES U-1 $230,839, $13,851,315 * Includes.500 additional operating levy and.500 capital facilities repair levy ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County Public Road & Civil TOTAL General Fair Hospital Library Health Bridge Museum Airport Defense LEVY County Agricultural & Home Economics Extension ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Thermopolis $20,675,573 U $165, East Thermopolis 1,212,626 U , Kirby 745,438 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Rural Fire $208,206,230 U $624,619 Recreation: School District #1 230,839,867 U ,840 Water and Sewer: South Thermopolis 5,227,964 U ,824 Lucerne 5,260,757 U ,043 Red Lane 851,015 U Owl Creek 1,978,642 U

30 JOHNSON COUNTY ASSESSED VALUATION: $879,337,050 PROPERTY TAX LEVY: $58,343,182 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Mill Levies SCHOOL Assessed District Bonds & State & County Weed Rural TOTAL PROPERTY DISTRICT Valuation Levy BOCES Interest County* Levy & Pest Hospital Health Cemetery LEVY TAXES U-1 $879,337, $54,148,696 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair Museum LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: CITY Assessed District General Bonds & TOTAL PROPERTY AGGREGATE OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Buffalo $43,095,375 U $344, Kaycee 1,716,638 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Rural Fire: JC Fire #2 $530,900,288 U $786,263 Powder River 303,624,749 U ,715 Recreation: School Dist #1 879,337,050 U ,337 Conservation: Powder River 305,341,387 U ,341 Lake Desmet 573,995,663 U ,996 Solid Waste $879,337,050 U ,337 26

31 LARAMIE COUNTY ASSESSED VALUATION: $1,384,962,686 PROPERTY TAX LEVY: $97,047,504 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Mill Levies SCHOOL Assessed District Bonds & State & County Weed Comm. TOTAL PROPERTY DISTRICT Valuation Levy Interest County* Levy & Pest Conservation College LEVY TAXES U-1 $1,209,350, $76,467,224 U-2 175,612, ,103,966 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY CITY OR TOWN Valuation Location Levy Interest LEVY TAXES AGGREGATE TOTAL LEVY* Cheyenne $602,206,337 U $4,817, Albin 596,758 U , Burns 2,296,811 U , Pine Bluffs 8,422,989 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: #1 $246,594,646 U $739,784 #2 312,344,149 U ,032 #3 20,753,914 U ,054 #4 52,562,957 U ,689 #5 39,265,061 U ,795 #6 63,030,378 U ,091 #8 17,268,648 U ,806 #9 2,642,322 U ,927 #10 28,294,274 U ,619 Recreation: School Dist. #1 1,209,350,376 U ,209,350 School Dist. #2 175,612,310 U ,612 Eastern Laramie Solid Waste 175,612,310 U ,837 Water & Sewer: Carpenter 304,175 U ,433 S. Cheyenne 40,877,618 U ,044 Cheyenne DDA 16,300,467 U ,005 Improvement: Deike Estates 530,723 U

32 LINCOLN COUNTY ASSESSED VALUATION: $823,051,318 PROPERTY TAX LEVY: $52,211,631 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES* County* Levy & Pest LEVY TAXES U-1 $526,005, $30,504,100 U-2 216,755, ,049,898 U-9 Sublette 80,290, ,519,686 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Diamondville $3,305,557 U $25, Kemmerer 17,196,947 U , Opal 354,378 U , Afton 17,645,574 U , Alpine 9,482,430 U , Cokeville 2,692,518 U , Thayne 3,732,972 U , LaBarge 3,935,576 U , Star Valley Ranch 22,675,572 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. - LINCOLN COUNTY continued next page - 28

33 LINCOLN COUNTY (Continued) SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire Districts: Upper Star Valley $30,211,914 U $84,986 Alpine Fire $46,871,635 U $140,615 South Lincoln 569,564,579 U ,421 Bear River 12,862,532 U ,588 Recreation: School District #1 526,005,314 U ,005 School District #9 80,290,029 U ,290 Cemetery: Auburn 5,468,248 U ,405 Etna/Alpine U Fairview 7,061,062 U ,999 Smoot 5,654,708 U ,964 Bedford/Turnerville 17,307,030 U ,557 Cokeville 33,272,214 U ,544 Grover 4,284,066 U ,852 Freedom 6,661,173 U ,999 South Lincoln 629,162,686 U ,991 Hospital: North Lincoln 160,616,210 U ,849 South Lincoln 629,162,832 U ,887,488 29

34 NATRONA COUNTY ASSESSED VALUATION: $1,463,660,769 PROPERTY TAX LEVY: $102,706,858 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Comm. TOTAL PROPERTY DISTRICT Valuation Levy* BOCES Interest County** Levy & Pest College LEVY TAXES U-1 $1,463,660, $93,513,287 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Casper $519,406,367 U $4,155, Edgerton 1,008,812 U , Evansville 23,221,346 U , Midwest 4,081,815 U , Mills 25,264,886 U , Bar Nunn 17,861,457 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire: County $858,424,236 U $2,575,273 Casper Mountain 14,395,818 U ,187 Recreation: School District #1 1,463,660,769 U ,463,661 Water and Sewer: North Platte 8,537,370 U ,299 Wardwell 13,651,914 U ,215 Pioneer 7,692,147 U ,537 Casper DDA 9,102,591 U ,641 30

35 NIOBRARA COUNTY ASSESSED VALUATION: $141,797,152 PROPERTY TAX LEVY: $9,695,064 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Mill Levies SCHOOL Assessed District Bonds & State & County Weed Soil Con- Sr. Ctzn's TOTAL PROPERTY DISTRICT Valuation Levy Interest County* Levy & Pest Hospital servation Svc. Dist LEVY TAXES U-1 $141,797, $9,075,018 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Lusk $8,298,352 U $66, Manville 511,190 U , Van Tassel 118,551 U * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICT Valuation Location Levy Interest LEVY TAXES Rural Fire $132,987,610 U $265,975 Recreation: School Dist. #1 141,797,152 U ,797 31

36 PARK COUNTY ASSESSED VALUATION: $869,641,470 PROPERTY TAX LEVY: $61,949,684 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Comm. TOTAL PROPERTY DISTRICT Valuation Levy BOCES Interest County** Levy & Pest College LEVY TAXES U-1 $246,124, $15,105,914 U-6 413,821, ,243,127 U ,243, ,671,036 U-31 Big Horn 7,177, ,820 U-32 Big Horn 7,575, ,653 U-34 Big Horn 3,698, ,464 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Powell $42,736,030 U $213, Cody 123,457,355 U , Meeteetse 1,850,675 U , Frannie 95,764 U * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. - PARK COUNTY continued next 32

37 PARK COUNTY (Continued) SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: #1 $200,511,591 U-1,31,32, $601,535 #2 417,280,812 U ,251,425 #4 36,188,092 U ,564 Meeteetse 197,209,951 U ,630 #5 18,451,024 U ,353 Cemetery: Crown Hill 199,298,537 U ,872 Riverside 381,568,001 U-1, ,144,704 Meeteetse 197,221,224 U-1,6, ,152 Frannie/Deaver 18,451,024 U-31,32, ,451 Bennett Butte 36,188,092 U ,397 Recreation: School District #1 246,124,875 U ,125 School District #6 413,821,760 U ,822 School District #16 191,243,811 U ,244 School District #31 7,177,381 U ,177 School District #32 7,575,042 U ,575 School District #34 3,698,601 U ,699 Hospital District: Powell 217,749,561 U-1,31,32, ,249 West Park 606,074,239 U-1,6, ,818,223 Conservation Dist: Meeteetse 191,243,811 U ,244 Museum: Meeteetse 191,243,811 U ,244 33

38 PLATTE COUNTY ASSESSED VALUATION: $177,856,038 PROPERTY TAX LEVY: $12,717,705 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed County Senior Hospital TOTAL PROPERTY DISTRICT Valuation Levy BOCES* Interest County** Levy & Pest Conservation Citizens Board LEVY TAXES U-1 $149,041, $9,911,284 U-2 28,240, ,877,979 U-1 Goshen 573, ,163 * #1 and Goshen #1 both have.5000 additional operating levy ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Chugwater $1,474,001 U $7, Glendo 1,747,905 U , Wheatland 25,485,796 U , Guernsey 8,037,342 U , Hartville 479,731 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire Districts: #1 $73,330,544 U-1, $219,992 #2 37,668,462 U ,171 Chugwater 11,383,043 U ,149 Guernsey 19,723,215 U ,170 Recreation: School District #1 149,041,870 U ,042 School District #2 28,240,288 U ,240 SD#1-Goshen 573,880 U Chugwater Cemetery 5,782,404 U ,565 34

39 SHERIDAN COUNTY ASSESSED VALUATION: $422,627,851 PROPERTY TAX LEVY: $29,262,852 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: ublic School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed & Comm. TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES County* Levy Pest College LEVY TAXES U-1 $84,182, $5,522,396 U-2 302,224, ,889,008 U-3 36,220, ,263,804 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Dayton $6,415,798 U $51, Ranchester 5,738,004 U , Sheridan 172,970,342 U ,383, Clearmont 773,345 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: Big Horn $48,541,116 U-1, $145,623 Dayton 9,110,342 U-1, ,331 Story 19,665,097 U-1, ,995 Tongue River 13,546,114 U-1, ,638 Arvada-Clearmont 72,220,849 U-2, ,663 Sheridan Rural Fire 62,861,933 U-1, ,586 Recreation: School District #1 84,182,860 U ,183 School District #2 302,224,127 U ,224 School District #3 36,220,864 U ,221 35

40 SUBLETTE COUNTY ASSESSED VALUATION: $3,417,353,787 PROPERTY TAX LEVY: $202,236,614 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Rural TOTAL PROPERTY DISTRICT Valuation Levy BOCES Interest County** Levy*** & Pest Health LEVY TAXES U-1 $2,959,456, $170,476,527 U-9 457,897, ,461,890 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. *** Actual county level at mill, including rural fire, as detailed below. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County Road & Rural Public Civil TOTAL General Library Fair Airport Museum Bridge Fire* Health Defense Recreation LEVY County Agricultural & Home Econ. Extension * Rural fire levy less than countywide; see Special Districts below. ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Pinedale $23,925,953 U $191, Big Piney 3,421,150 U , Marbleton 6,646,777 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Rural Fire* $3,383,359,907 U-1, $801,856 Cemetery: Big Piney 457,897,384 U-1, ,324 Upper Grn River 2,959,456,403 U ,946 Recreation: School District #1 2,959,456,403 U ,959,456 School District #9 457,897,384 U ,897 Water District High Meadow Ranch 3,953,303 U ,767 * Included in the County 12 mill limit, but not levied countywide. 36

41 SWEETWATER COUNTY ASSESSED VALUATION: $2,961,509,848 PROPERTY TAX LEVY: $199,463,407 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Comm. TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES County** Levy & Pest College LEVY TAXES U-1 $1,810,531, $110,871,490 U-2 1,011,390, ,639,705 U-1 Carbon 139,588, ,211, ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County Public TOTAL General Fair Library Museum Recreation Health Hospital LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Rock Springs $214,635,915 U $1,717, Wamsutter 4,150,732 U , Superior 835,588 U , Green River 83,452,444 U , Granger 1,702,614 U , Bairoil 41,254,378 U-1C , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: #1 County $550,470,823 U-1, $1,651,412 #2 Jamestown-Rio $4,656,563 U ,970 #3 Eden-Farson 150,480,135 U ,914 Reliance $5,728,594 U ,186 Recreation: SD #1 1,810,531,046 U ,810,531 SD #2 1,011,390,185 U ,011,390 SD # 1-Carbon 139,588,617 U-1C ,589 Water and Sewer: Jamestown-Rio 2,778,350 U ,227 West Side 9,902,927 U ,223 White Mountain 18,186,371 U ,491 Ten Mile 4,324,407 U ,003 North Sweetwater 5,914,647 U ,317 Solid Waste: Solid Waste #1 771,589,720 U-1, ,594,104 Solid Waste #2 1,037,618,444 U-1, ,100,140 Eden Valley 150,480,135 U ,697 Castle Rock Hospital 838,314,607 U ,514,944 Hi- Desert Rural Hlth 1,037,618,444 U ,045,919 Eden-Fars. Cemetery 150,480,135 U ,789 Improvement: Eden-Farson 150,480,135 U ,079

42 TETON COUNTY ASSESSED VALUATION: $1,240,567,371 PROPERTY TAX LEVY: $73,479,477 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICT: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed County TOTAL PROPERTY DISTRICT Valuation Levy BOCES Interest County** Levy*** & Pest Hospital Conservation LEVY TAXES U-1 $1,240,567, $70,655,274 ** 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. *** Actual county levy at mills, including rural fire, as detailed below. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County Rural TOTAL General Library Fair Fire* LEVY * Rural fire levy less than countywide; see Special Districts below. ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Jackson $242,962,191 U $ * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Rural Fire* $843,713,908 U $421,857 Teton Village Fire 153,891,272 U ,966 Water and Sewer: Teton Village 153,891,272 U ,619 Indian Paintbrus 6,895,318 U ,163 Improvement Dist. Teton Village 72,218,866 U ,087 Recreation SD # 1 1,240,567,371 U ,116,511 * Included in the County 12 mill limit, but not levied countywide. 38

43 UINTA COUNTY ASSESSED VALUATION: $528,399,008 PROPERTY TAX LEVY: $34,046,579 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed & County TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES County* Levy Pest Conservation LEVY TAXES U-1 $341,217, $20,159,839 U-4 68,346, ,908,164 U-6 118,835, ,329,981 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Evanston $81,438,907 U $651, Bear River Town 3,441,268 U , Mountain View 11,428,935 U , Lyman 11,753,104 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Bridger Valley Water Conservation $53,188,781 U $53,189 Ft. Bridger Water and Sewer 1,872,009 U ,976 Recreation: School District #1 341,217,943 U ,218 School District #4 68,346,060 U ,346 School District #6 118,835,005 U ,835 Uinta Co. Fire Dist. 420,336,794 U-1,4, ,050,842 Cemetery: Ft. Bridger 68,346,060 U ,692 39

44 WASHAKIE COUNTY ASSESSED VALUATION: $161,441,278 PROPERTY TAX LEVY: $11,512,848 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed Conser- TOTAL PROPERTY DISTRICT Valuation Levy Interest County* Levy & Pest vation LEVY TAXES U-1 $124,898, $8,012,234 U-2 36,542, ,119,485 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County Bonds & TOTAL General Library Fair Hospital Interest LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Worland $40,539,964 U $202, Ten Sleep 2,076,479 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES Fire District: Worland $124,898,428 U $374,695 Ten Sleep 34,466,371 U ,399 Recreation: School District #1 124,898,428 U ,898 School District #2 36,542,850 U ,543 Solid Waste: Washakie County 124,898,428 U ,695 Ten Sleep 30,583,513 U ,260 Ten Sleep Cemetery 36,542,850 U ,325 40

45 WESTON COUNTY ASSESSED VALUATION: $160,136,849 PROPERTY TAX LEVY: $11,224,036 SUMMARY OF MILLS LEVIED WITHIN SCHOOL DISTRICTS: Public School (K-12) Levies Additional Districtwide Levies SCHOOL Assessed District Bonds & State & County Weed County County TOTAL PROPERTY DISTRICT Valuation Levy Interest BOCES County* Levy & Pest Museum Hospital LEVY TAXES U-1 $126,626, $8,167,436 U-7 33,509, ,144,635 * 6 Mill Mandatory County Levy + 12 Mill State School Foundation Fund. Breakdown of County Levy: 12 Mill Limit (may be exceeded by bonds and interest) County TOTAL General Library Fair LEVY ADDITIONAL MILLS LEVIED AGAINST PORTIONS OF ABOVE DISTRICTS: Assessed District General Bonds & TOTAL PROPERTY AGGREGATE CITY OR TOWN Valuation Location Levy Interest LEVY TAXES TOTAL LEVY* Newcastle $18,207,115 U $145, Upton 7,261,945 U , * Total of city or town levy and school district, county and countywide special district levies. Additional special district levies, which may also apply, are listed below. SPECIAL Assessed District General Bonds & TOTAL PROPERTY DISTRICTS Valuation Location Levy Interest LEVY TAXES County Fire $134,667,789 U-1, $404,003 Central Weston Co. Solid Waste 8,616,062 U-1, ,848 Recreation: School District #1 126,626,921 U ,627 School District #7 33,509,928 U ,510 Conservation: Weston County 116,357,854 U-1, ,358 Sunset Ranch Water 466,446 U ,866 41

46 Special Districts - Cemetery Property Tax Levy: $ 6,582,180 Cemetery special districts provide and maintain cemeteries and are required to keep them to a uniform standard across their district. Cities and towns in cemetery special districts are not allowed to run their own cemeteries, so the special district is the sole provider in the areas they exist. Their powers are provided for under WS and limited to a 3 mill levy under District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES BIG HORN COUNTY Burlington $7,881,785 U-1,3, $23,645 Byron $97,693,298 U $106,095 Cowley $21,321,200 U-1, $63,964 Frannie/Deaver $10,257,804 U $10,258 Lovell $58,358,121 U-1,2, $175,074 Otto $5,558,774 U-1, $16,676 South Central $25,485,241 U $76,456 Hyattville $8,131,518 U $6,497 Emblem $2,962,057 U-1, $8,886 CARBON COUNTY Reader $6,603,928 U $19,812 Baggs $479,825,189 U $119,956 Saratoga $36,702,877 U $110,109 CONVERSE COUNTY Cemetery $140,402,964 U $421,209 FREMONT COUNTY Dubois $40,783,777 U $83,036 Mountain View $261,977,388 U-6,24, $228,182 (Riverton Fire) U-24 Shoshoni $282,798,246 U $99,828 GOSHEN COUNTY Chugwater $1,481,841 U $2,964 LaGrange $6,261,188 U $12,522 Ft. Laramie $18,542,794 U $21,324 HOT SPRINGS COUNTY $230,839,867 U $404,893 LINCOLN COUNTY Auburn $5,468,248 U $16,405 Etna/Alpine $0 U $0 Fairview $7,061,062 U $12,999 Smoot $5,654,708 U $16,964 Bedford $17,307,030 U $28,557 Cokeville $33,272,214 U $66,544 Grover $4,284,066 U $12,852 Freedom $6,661,173 U $8,999 South Lincoln $629,162,686 U $810,991 42

47 Special Districts - Cemetery Property Tax Levy: $ 6,582,180 Cemetery special districts provide and maintain cemeteries and are required to keep them to a uniform standard across their district. Cities and towns in cemetery special districts are not allowed to run their own cemeteries, so the special district is the sole provider in the areas they exist. Their powers are provided for under WS and limited to a 3 mill levy under District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES BIG HORN COUNTY Burlington $7,881,785 U-1,3, $23,645 Byron $97,693,298 U $106,095 Cowley $21,321,200 U-1, $63,964 Frannie/Deaver $10,257,804 U $10,258 Lovell $58,358,121 U-1,2, $175,074 Otto $5,558,774 U-1, $16,676 South Central $25,485,241 U $76,456 Hyattville $8,131,518 U $6,497 Emblem $2,962,057 U-1, $8,886 CARBON COUNTY Reader $6,603,928 U $19,812 Baggs $479,825,189 U $119,956 Saratoga $36,702,877 U $110,109 CONVERSE COUNTY Cemetery $140,402,964 U $421,209 FREMONT COUNTY Dubois $40,783,777 U $83,036 Mountain View $261,977,388 U-6,24, $228,182 (Riverton Fire) U-24 Shoshoni $282,798,246 U $99,828 GOSHEN COUNTY Chugwater $1,481,841 U $2,964 LaGrange $6,261,188 U $12,522 Ft. Laramie $18,542,794 U $21,324 HOT SPRINGS COUNTY $230,839,867 U $404,893 LINCOLN COUNTY Auburn $5,468,248 U $16,405 Etna/Alpine $0 U $0 Fairview $7,061,062 U $12,999 Smoot $5,654,708 U $16,964 Bedford $17,307,030 U $28,557 Cokeville $33,272,214 U $66,544 Grover $4,284,066 U $12,852 Freedom $6,661,173 U $8,999 South Lincoln $629,162,686 U $810,991 43

48 Special Districts - Conservation Property Tax Levy: $5,759,709 Conservation special districts perform surveys and research on range management, erosion, floods and the preservation of water and the works projects needed in an area. They also conduct regular demonstrations of techniques in these areas to help area businesses improve their use of resources. They regularly produce plans for future conservation efforts and are limited to 1 mill per every dollar assessed levy under WS Their powers are provided for under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES ALBANY COUNTY $389,156,728 U $389,157 BIG HORN COUNTY Shoshone $184,155,610 U $92,078 South Big Horn $95,102,043 U-1,3, $47,551 CARBON County Little Snake River $486,316,140 U $486,316 Medicine Bow $66,915,699 U $66,916 Savery-Snake River $10,483,226 U $10,483 Sar-Enc-Raw $281,290,069 U-1, $281,290 FREMONT COUNTY Popo Agie $292,208,151 U-1, $292,208 Dubois/Crowhrt. $94,588,349 U $94,588 GOSHEN COUNTY North Platte Valley $113,631,296 U $113,631 South Goshen $27,442,356 U $27,442 Lingle/Fort Laramie $37,743,343 U $37,743 JOHNSON COUNTY Powder River $305,341,387 U $305,341 Lake Desmet $573,995,663 U $573,996 LARAMIE COUNTY $1,384,962,686 U-1, $692,481 NIOBRARA COUNTY $141,797,152 U $141,797 PARK COUNTY Meeteetse $191,243,811 U $191,244 PLATTE COUNTY $177,856,038 U-1, $177,856 TETON COUNTY $1,240,567,371 U $1,116,511 UINTA COUNTY BV Water Conservation $53,188,781 U $53,189 Uinta County $528,399,008 U-1,4, $290,091 WASHAKIE COUNTY $161,441,278 U-1, $161,441 WESTON COUNTY Weston County $116,357,854 U-1, $116,358 44

49 Special Districts - Fire Property Tax Levy: $ 20,631,206 Fire special districts are charged with providing not only fire protection but imposing fire safety standards and taking preventative measures in their respective districts. Their powers are provided for under WS and limited to 3 mills per every dollar assessed to raise funds for their operations under WS This is also based on the assessed value of the proportion of the county they cover and its estimated needs. District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES Albany County Fire District #1 $131,748,547 U $395,246 BIG HORN COUNTY County Fire 1 $339,801 U $1,019 Lovell $158,875,405 U $397,189 Basin $17,926,883 U $53,781 Manderson $13,325,121 U $39,975 Ot-Bu-Em $13,876,336 U $41,629 Fire District #5 $8,835,006 U $26,505 FREMONT COUNTY Fremont County $663,110,773 All $1,989,332 Riverton $124,979,905 U-25, $460,551 Dubois $40,783,777 U $122,351 Jeffrey City $16,678,443 U $50,035 GOSHEN COUNTY #3 Torrington $41,624,847 U $124,875 #3A Prairie Center $20,931,839 U $62,796 #4 Chugwater $1,481,841 U $4,446 #5A Yoder $8,364,725 U $25,094 #5B Veteran $6,860,131 U $20,580 #5C Hawk Spgs $6,587,279 U $19,762 #7 Huntley $9,781,169 U $29,344 #8 LaGrange $8,764,721 U $26,294 #12 Lingle $12,793,963 U $38,382 #12C Jay Em $5,384,744 U-1, $16,154 #12E Ft. Laramie $15,391,956 U $46,176 HOT SPRINGS COUNTY Rural Fire $208,206,230 U $624,619 JOHNSON COUNTY Johnson #1 $530,900,288 U $0 Powder River $303,624,749 U $282,675 LARAMIE COUNTY #1 $246,594,646 U $739,784 #2 $312,344,149 U $937,032 #3 $20,753,914 U $62,054 #4 $52,562,957 U $157,689 45

50 Special Districts - Fire (Continued) -Fire continued on next page- District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES LARAMIE COUNTY #5 $39,265,061 U $117,795 #6 $63,030,378 U $189,091 #8 $17,268,648 U $51,806 #9 $2,642,322 U $7,927 #10 $28,294,274 U $82,619 LINCOLN COUNTY Upper Valley $30,211,914 U $84,986 Alpine Fire $46,871,635 U $140,615 South Lincoln $569,564,579 U $220,421 Bear River $12,862,532 U $38,588 NATRONA COUNTY County $858,424,236 U $2,575,273 Casper Mountain $14,395,818 U $43,187 NIOBRARA COUNTY Rural Fire $132,987,610 U $265,975 PARK COUNTY Fire District: #1 Powell $200,511,591 U-1,31,32, $601,535 #2 Cody $417,280,812 U $1,251,425 Clark $36,188,092 U $108,564 Meeteetse $197,209,951 U $591,630 Deaver/Frannie Fire #5 $18,451,024 U $55,353 PLATTE COUNTY #1 $73,330,544 U-1, $219,992 #2 $37,668,462 U $94,171 Chugwater $11,383,043 U $34,149 Guernsey $19,723,215 U $59,170 SHERIDAN COUNTY Big Horn $48,541,116 U-1, $145,623 Dayton $9,110,342 U-1, $27,331 Story $19,665,097 U-1, $58,995 Tongue River $13,546,114 U-1, $40,638 Arvada-Clearmont $72,220,849 U-2, $216,663 Sheridan Area Rural Fire $62,861,933 U-1, $188,586 SUBLETTE COUNTY Rural Fire $3,713,447,147 U-1, $1,652,484 SWEETWATER COUNTY #1 County $550,470,823 U-1, $1,651,412 #2 Jamestown-Rio $4,656,563 U $13,970 #3 Eden-Farson $150,480,135 U $223,914 Reliance $5,728,594 U $17,186 46

51 Special Districts - Fire (Continued) -Fire continued on next page- District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES TETON COUNTY Rural Fire $843,713,908 U $421,857 Teton Village Fire $153,891,272 U $409,966 UINTA COUNTY County Fire Dist. $420,336,794 U-1,4, $1,050,842 WASHAKIE COUNTY Worland $124,898,428 U $374,695 Ten Sleep $34,466,371 U $103,399 WESTON COUNTY County Fire $134,667,789 U-1, $404,003 47

52 Special Districts - Hospital Districts Property Tax Levy: $39,153,313 The Hospital and Health special districts provide funding for the maintenance and construction of health facilities including hospitals, mental hospitals, and clinics. These funds also help hospitals to provide care to those who are unable to pay. The Hospital district's powers are provided for under WS and WS and limited to a 6 mill levy for operation under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES ALBANY COUNTY $389,156,728 U $1,167,470 BIG HORN COUNTY North Big Horn $187,497,630 U-1,2, $1,124,986 South Big Horn $91,169,712 U-1,3, $547,018 CAMPBELL COUNTY $6,208,239,272 U $18,624,718 CONVERSE COUNTY Hospital $140,034,177 U $420,103 CROOK COUNTY $224,937,381 U $674,812 JOHNSON COUNTY $879,337,050 U $2,638,011 LINCOLN COUNTY North Lincoln $160,616,210 U $481,849 South Lincoln $629,162,832 U $1,887,488 NIOBRARA COUNTY $141,797,152 U $850,783 PARK COUNTY Powell $217,749,561 U-1,31,32, $653,249 West Park $606,074,239 U-1,6, $1,818,223 PLATTE COUNTY $177,856,038 U-1, $1,067,136 SWEETWATER COUNTY Castle Rock Hospital $838,314,607 U $2,514,944 TETON COUNTY $1,240,567,371 U $3,721,702 WESTON COUNTY $160,136,849 U-1, $960,821 48

53 Special Districts - Improvement & Development Property Tax Levy: $ 593,931 Improvement special districts construct improvements or acquire improvements by contract. They also furnish local services to make local improvements or improve local facilities. They work on (but are not limited to) roads, sidewalks, streetlights, parks, trash pick-up and water, in addition to a myriad of other services. They may only levy for bonds and interest under and their powers are provided for under WS Delopment special districts mostly work on urban renewal and are limited to a 30 mill levy on commercial and industrial property under WS and their powers are provided for under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES GOSHEN COUNTY Improvement: PV Estates $399,736 U $3,198 LARAMIE COUNTY Improvement: Deike Estates $530,723 U $0 Cheyenne DDA $16,300,467 U $163,005 NATRONA COUNTY Casper DDA $9,102,591 U $145,641 SWEETWATER COUNTY Improvement: Eden Valley $ $0 TETON COUNTY Improvement: Teton Village $72,218,866 U $282,087 49

54 Special Districts - Recreation Property Tax Levy: $ 25,469,524 Recreation special districts provide a wide ranger of services including but not limited to: acquiring land for parks and airports, building public auditoriums and athletic fields, hiring trained recreation supervisors, building civic centers and controlling, maintaining and managing these facilities and spending money for recreational purposes. Recreation special districts' powers are provided for under WS and are limited to a 1 mill levy under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES Albany County School District #1 $389,156,728 U $389,157 BIG HORN COUNTY School District #1 $78,835,174 U $78,835 School District #2 $45,052,733 U $45,053 School District #3 $114,130,062 U $114,130 School District #4 $41,239,781 U $41,240 CAMPBELL COUNTY School District #1 $6,208,239,272 U $6,208,239 CARBON COUNTY School District #1 $711,248,292 U $711,248 School District #2 $123,273,616 U $123,274 CONVERSE COUNTY School District #1 $1,428,407,948 U $1,428,408 School District #2 $405,206,234 U $405,206 FREMONT COUNTY School District #1 $265,304,038 U $265,304 School District #2 $79,768,326 U $79,768 School District #6 $88,029,726 U $66,022 School Dist. #14 $7,367,450 U $7,367 School Dist. #24 $296,954,268 U $296,954 School Dist. #25 $155,135,153 U $155,135 School Dist. #21 $19,536,869 U $19,537 School Dist. #38 $4,671,040 E $4,671 GOSHEN COUNTY School Dist. #1 $175,775,068 U $175,775 School District #1-Platte $1,503,295 U $1,503 School District #2-Platte $228,632 U $229 School District #1-Niobrara $1,310,000 U $1,310 HOT SPRINGS COUNTY School District #1 $230,839,867 U $230,840 JOHNSON COUNTY School Dist #1 $879,337,050 U $879,337 LARAMIE COUNTY School Dist. #1 $1,209,350,376 U $1,209,350 School Dist. #2 $175,612,310 U $175,612 -Recreation continued on next page- 50

55 Special Districts - Recreation (Continued) District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES LINCOLN COUNTY School District #1 $526,005,314 U $526,005 School District #9 $80,290,029 U $80,290 NATRONA COUNTY School District #1 $1,463,660,769 U $1,463,661 NIOBRARA COUNTY School Dist. #1 $141,797,152 U $141,797 PARK COUNTY School District #1 $246,124,875 U $246,125 School District #6 $413,821,760 U $413,822 School District #16 $191,243,811 U $191,244 School District #31 $7,177,381 U $7,177 School District #32 $7,575,042 U $7,575 School District #34 $3,698,601 U $3,699 PLATTE COUNTY School District #1 $149,041,870 U $149,042 School District #2 $28,240,288 U $28,240 School District #1-Goshen $573,880 U $574 SHERIDAN COUNTY School District #1 $84,182,860 U $84,183 School District #2 $302,224,127 U $302,224 School District #3 $36,220,864 U $36,221 SUBLETTE COUNTY School District #1 $3,133,251,999 U $3,133,252 School District #9 $612,890,329 U $612,890 SWEETWATER COUNTY School District #1 $1,810,531,046 U $1,810,531 School District #2 $1,011,390,185 U $1,011,390 School District # 1-Carbon $139,588,617 U-1C $139,589 TETON COUNTY School District # 1 $1,240,567,371 U $1,116,511 UINTA COUNTY School District #1 $341,217,943 U $341,218 School District #4 $68,346,060 U $68,346 School District #6 $118,835,005 U $118,835 WASHAKIE COUNTY School District #1 $124,898,428 U $124,898 School District #2 $36,542,850 U $36,543 WESTON COUNTY School District #1 $126,626,921 U $126,627 School District #7 $33,509,928 U $33,510 51

56 Special Districts - Rural Health Property Tax Levy: $12,815,084 Rural health special districts provide funding for the maintenance and construction of health facilities. These funds also help hospitals to provide care to those who are unable to pay. Rural Healthcare districts' powers are provided for under WS and WS and are limited to a 4 mill levy under District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES BIG HORN COUNTY Rural Health Care $98,693,610 U-3, $197,387 CARBON COUNTY Medicine Bow Health $20,282,899 U $81,132 L.S.R. Rural Health $486,548,680 U $973,097 JOHNSON COUNTY $879,337,050 U $1,085,981 SUBLETTE COUNTY $3,746,142,328 U-1, $7,492,285 SWEETWATER COUNTY $2,961,509,848 U $2,985,202 52

57 Special Districts - Senior Citizens & Museums Property Tax Levy: $ 1,719,749 Museum special districts fund the construction, maintenance and continued support of museums and their collections and exhibits. They have a 1 mill levy limit under WS and their powers are provided for under WS Senior Citizen special districts provide programs and services that may include senior citizen centers and programs of nutrition, health and/or transit. They may also contract out these services if the provider meets several requirements. The Senior Citizen special districts' powers are provided for under WS and are limited to a 2 mill levy under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES BIG HORN COUNTY N. Senior Citizens $ 187,497,630 U-1,3, $ 187,498 S. Senior Citizens $ 91,169,712 U-1,3, $ 91,170 CARBON COUNTY Snake River Museum $ 486,429,117 U $ 367,254 CROOK COUNTY $224,937,381 U $ 224,937 NIOBRARA COUNTY $141,797,152 U $ 141,797 PARK COUNTY Museum: Meeteetse $ 191,243,811 U $ 191,244 PLATTE COUNTY $177,856,038 U-1, $ 355,712 WESTON COUNTY $160,136,849 U-1, $ 160,137 53

58 Special Districts - Solid Waste Property Tax Levy: $ 8,888,093 Solid Waste special districts purchase land or reclaim excavated or substandard land for the disposal of solid waste, along with regulating solid waste disposal. Their powers are provided for under WS and are limited to a 3 mill levy under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES BIG HORN COUNTY District #1 (Byron) $ 95,648,416 U-1,2, $ 250,599 Big Horn Co. $ 183,585,124 U-1,2,3, $ - CARBON COUNTY Baggs Solid Waste 486,548,680 FREMONT COUNTY $916,766,870 $ U $ 243,274 U- 1,2,6,14,2 4,25,E $ 2,750,301 21, E-38 JOHNSON COUNTY $879,337,050 U $ 879,337 LARAMIE COUNTY Eastern Laramie Solid Waste $ 175,612,310 U $ 526,837 SWEETWATER COUNTY Solid Waste #1 $ 771,589,720 U-1, $ 1,594,104 Solid Waste #2 $ 1,037,618,444 U-1, $ 2,100,140 Eden Valley $ 150,480,135 U $ 61,697 WASHAKIE COUNTY Washakie County $ 124,898,428 U $ 374,695 Ten Sleep $ 30,583,513 U $ 81,260 WESTON COUNTY Central Weston Solid Waste $ 8,616,062 U-1, $ 25,848 54

59 Special Districts - Water and Sewer Property Tax Levy: $2,929,139 Water and Sewer special districts provide and treat water for domestic purposes and distribute water, in addition to acquiring water rights and facilities and water lines. They also provide sanitary sewers, sewage treatment facilities, disposal plants, treatment and disposal works, storm sewers and flood and surface drainage, among other things. They cannot include towns or cities in their special district without the town or cities written consent. Their powers are provided for under WS and limited to an 8 mill levy under WS District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES ALBANY COUNTY South Laramie Water and Sewer $8,084,596 U $64,677 CAMPBELL COUNTY Heritage $4,074,175 U $32,593 S. Douglas Hwy $17,781,087 U $17,781 Wright $15,631,331 U $125,051 Rocky Point $714,187 U $12,070 CONVERSE COUNTY Glenrock SW $405,206,234 U $1,215,619 FREMONT COUNTY Jeffrey City $470,709 U $3,766 GOSHEN COUNTY South Torrington $3,753,922 U $30,031 West Highway $3,313,973 U $26,512 Hawk Springs $173,844 U $1,391 HOT SPRINGS COUNTY South Thermopolis $5,227,964 U $41,824 Lucerne $5,260,757 U $21,043 Red Lane $851,015 U $0 LARAMIE COUNTY Carpenter $304,175 U $2,433 S. Cheyenne $40,877,618 U $179,044 NATRONA COUNTY North Platte $8,537,370 U $68,299 Wardwell $13,651,914 U $109,215 Pioneer $7,692,147 U $61,537 SWEETWATER COUNTY Jamestown-Rio $2,778,350 U $22,227 West Side $9,902,927 U $79,223 White Mountain $18,186,371 U $145,491 Ten Mile $4,324,407 U $34,003 SUBLETTE COUNTY High Meadow Ranch $4,114,235 U $24,685 TETON COUNTY Teton Village $153,891,272 U $538,619 Indian Paintbrush $6,895,318 U $55,163 -Water and Sewer continued on next page- 55

60 Special Districts - Water and Sewer (Continued) District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES UINTA COUNTY Ft. Bridger Water and Sewer $1,872,009 U $14,976 WESTON COUNTY Sunset Ranch Water $466,446 U $1,866 56

61 Special Districts - Weed and Pest Property Tax Levy: $18,274, Weed and pest districts are comprised of all land within the boundaries of Wyoming including all federal, state, private and municipally owned lands within the county in which the land is located, with the boundaries of the district being the same District by Assessed District General Bonds & TOTAL PROPERTY County Valuation Location Levy Interest LEVY TAXES ALBANY COUNTY $389,156,728 U $389,157 BIG HORN COUNTY $279,257,750 U-1,2,3, $558,516 CAMPBELL COUNTY $6,208,239,272 U $1,061,609 CARBON COUNTY $834,521,908 U-1, $834,522 CONVERSE COUNTY $1,833,614,182 U-1, $837,962 CROOK COUNTY $224,937,381 U $449,875 U- 1,2,6,14,24,2 5,21, $1,795,030 FREMONT COUNTY $916,766,870 GOSHEN COUNTY $178,816,995 U-1, $357,634 HOT SPRINGS COUNTY $230,839,867 U $461,680 JOHNSON COUNTY $879,337,050 U $879,337 LARAMIE COUNTY $1,384,962,686 U-1, $2,077,444 LINCOLN COUNTY $823,051,318 U-1, $823,051 NATRONA COUNTY $1,463,660,769 U $1,463,661 NIOBRARA COUNTY $141,797,152 U $141,797 PARK COUNTY $869,641,470 U-1,6, $869,641 PLATTE COUNTY $177,856,038 U-1, $355,712 SHERIDAN COUNTY $422,627,851 U-1,2, $845,256 SUBLETTE COUNTY $3,746,142,328 U-1, $771,705 SWEETWATER COUNTY $2,961,509,848 U-1, $923,991 TETON COUNTY $1,240,567,371 U $1,240,567 UINTA COUNTY $528,399,008 U-1,4, $492,996 WASHAKIE COUNTY $161,441,278 U-1, $322,883 WESTON COUNTY $160,136,849 U-1, $320,274 57

62 WYOMING SCHOOL DISTRICTS ALBANY 1 Laramie BIG HORN 1 Cowley 2 Lovell 3 Greybull 4 Basin CAMPBELL 1 Gillette CARBON 1 Rawlins 2 Saratoga CONVERSE 1 Douglas 2 Glenrock CROOK 1 Sundance FREMONT 1 Lander 2 Dubois 6 Pavillion 14 Ethete 21 Ft. Washakie 24 Shoshoni 25 Riverton 38 Arapahoe GOSHEN 1 Torrington HOT SPRINGS 1 Thermopolis JOHNSON 1 Buffalo LARAMIE 1 Cheyenne 2 Pine Bluffs LINCOLN 1 Diamondville 2 Afton NATRONA 1 Casper NIOBRARA 1 Lusk PARK 1 Powell 6 Cody 16 Meeteetse PLATTE 1 Wheatland 2 Guernsey SHERIDAN 1 Ranchester 2 Sheridan 3 Clearmont SUBLETTE 1 Pinedale 9 Big Piney SWEETWATER 1 Rock Springs 2 Green River TETON 1 Jackson UINTA 1 Evanston 4 Mtn. View 6 Lyman WASHAKIE 1 Worland 2 Ten Sleep WESTON 1 Newcastle 7 Upton 58

63 Revised August 2012 WYOMING TAXPAYERS ASSOCIATION CORNERSTONES OF TAXATION JUSTIFICATION Is there a justified need for the tax and is it fiscally prudent? Are existing government funds spent efficiently before considering a new tax? Is the primary goal of the tax to generate revenue or does it modify behavior or influence policy? EQUITY Does the tax impose equal and uniform liabilities upon similarly situated taxpayers? Is the tax constitutional? Does the tax disadvantage one taxpayer over another? BALANCE Does the tax result in diversification in taxation? Does the tax influence decisions regarding spending, saving or investing? Does the tax concentrate a financial burden on a few and will the tax distort economic behavior? STABILITY Is the tax stable and predictable under changing political, economic, regulatory and environmental conditions? TRANSPARENCY Is the tax visible, accountable and auditable? Is the tax easy to understand, administer and cost effective to collect? 59 CELEBRATING 75 YEARS AS THE VOICE OF THE WYOMING TAXPAYER