State of Wyoming Department of Revenue

Transcription

1 State of Wyoming Department of Revenue 2013 Annual Report

2 Administrative General Information Daniel W. Noble, Director (307) West 25 th Street 2 nd Floor West Cheyenne, WY Dan.Noble@wyo.gov Authorized Personnel Organizational Structure Clients Served 2 full-time Oversight, leadership and support to the entire agency Agency Operating Divisions Statutory References W.S Division Biennium Budget $910,551 Division Fiscal Year Expenditures 2013 $424,616 Division Mission: The Director is involved daily in managing the agency, solving problems, handling queries from taxpayers, and keeping informed on all problem areas for each division. The Senior Business Office Specialist of the division provides administrative support to the Director and the Division Administrators. HUMAN RESOURCES SECTION GENERAL INFORMATION Authorized Personnel 2 full-time Section Mission: The Human Resources Section provides services that support the Department of Revenue in promoting the concept that our employees are our most valuable resource and will be treated as such. Our mission is to establish the optimal work environment for obtaining sustained high productivity, continuous improvement, organizational renewal, and exceptional customer service.

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4 Administrative Services Division General Information Christie Yurek, Administrator (307) Administrative Services Division 122 West 25 th Street 2 nd Floor West Cheyenne, WY Christie.Yurek@wyo.gov Statutory References Authorized Personnel Organizational Structure Clients Served W.S thru ; Distribution of Taxes or Fees; Safeguarding and Accounting for Taxes Accrued, W.S ; 39-13; 39-14; 39-15; 39-16; 39-17; and full-time Initial Operations, Validation, Procurement, Accounts Payable Other governmental entities, agency personnel, other state agencies Division Biennium Budget $1,771,338 Division Fiscal Year Expenditures 2013 $764,413 Division Mission: The mission of the Administrative Services Division is to maintain timely Deposits on all tax payments received, to provide efficient and accurate distribution of all sales and mineral tax funds and to administer intra-departmental support services. We believe in efficient, accurate and timely reporting of taxes to each of our vendor s files and in turn to each county and municipality. We operate our Division as a customer service center, equally concerned with serving Department personnel and ensuring a daily tax deposit of the funds received that day. We strive to maintain adequate inventory, prepare proficient budget reports and ensure accurate internal accounting audits.

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6 Excise Tax Division General Information Kim E. Lovett, Administrator (307) Excise Tax Division 122 West 25 th Street 2 nd Floor West Cheyenne, WY Kim.Lovett@wyo.gov Other Locations Excise Tax Field Offices: Casper, Gillette, Jackson, Lander, Laramie, Powell, Rock Springs, Sheridan, and Torrington, Wyoming Statutory References W.S , , , through , through , through , through , through , through , ; United States Bankruptcy Codes, All Titles Authorized Personnel Organizational Structure Clients Served 35 full-time Operations Section and Taxability Section All sales tax licensed vendors, cigarette wholesalers, contractors, consumers, other state agencies, and other governmental entities Division Biennium Budget $6,498,639 Division Fiscal Year Expenditures 2013 $3,446,091 Division Mission: The Excise Tax Division s mission is to fairly and efficiently collect all sales, use, lodging, resort district, cigarette and estate tax owed the State of Wyoming and its political subdivisions. The Division believes all vendors and Division employees should be treated with respect and fairness. The Division also believes that an on-going taxpayer education program coupled with firm and consistent collection procedures will minimize the number of delinquent accounts and maximize tax dollars for state and local governments.

7 EXCISE DISTRIBUTIONS Monies Distributed to General Fund Local Governments Sales Tax Distribution 426,226,000 of Monies Sales Tax 391,653,746 Use Tax 55,768,462 Use Tax 47,910,804 Cigarette Taxes 17,152,841 Impact Assistance 132,221 Penalty & Interest 2,526,796 Local Lodging 13,513,027 Other Tobacco Product General 5,246,171 Govs Cigarette Taxes 3,003,201 Inheritance Tax Fund 47% - 53% General Fund Local Govs 506,920, ,212,999 Sales Tax 84.1% 506,920, ,212, ,133,269 from fact sheet 967,735,640 fees 158,145 txpr res + admin 4,576,447 impact assistance - cig tax adjust (dis report vs fact sheet) - Resort Dist and Econ wholesalers discount 1,337,158 diff 1,469,379 Sources of Monies Distributed to General Fund Use Tax 11.0% Inheritance Tax 0.0% OTP 0.6% P & I 0.6% Cigarette Taxes 3.4% Sources of Monies Distributed to Local Governments Sales Tax 85.8% Cigarette Taxes 0.7% Lodging 3.0% Use Tax 10.5% Impact Assistance 0.0% Note that these figures are not all inclusive; rather they represent taxes presented in other areas of this report and how each tax relates to the amount distributed to the general fund and to local governments

8 EXCISE CIGARETTE TAX DISTRIBUTIONS Authority: Tax Rate: W.S to $0.60 per package of 20 cigarettes, $0.75 per package of 25 or $0.03 per cigarette. A discount of 6% is given to wholesalers on purchases of stamps or metering machine settings. Fiscal Year General Fund Distributions Local Distributions Wholesaler Discount ,475,597 4,311, , ,365,375 3,991, , ,342,895 3,730, , ,289,901 3,776, , ,310,385 3,829, , ,590,183 3,422, , ,604,005 3,485,462 1,474, ,027,845 3,727,680 1,462, ,043,853 3,509,440 1,503, ,348,827 3,562,837 1,526, ,802,475 3,003,201 1,272, ,827,441 3,603,394 1,337, ,615,267 3,084,223 1,321, ,701,346 3,099,705 1,311, ,152,841 3,003,201 1,272,822 The 2003 Legislature passed an increased tax rate for cigarettes from $0.12 to $0.60 per package of 20 cigarettes and from $0.15 to $0.75 per package of 25 cigarettes effective July 1, Other tobacco products, such as snuff and cigars, are assessed an excise tax equal to twenty percent (20%) of the wholesale price. One hundred percent (100%) of this tax is distributed to the general fund. Effective July 1, 2009 moist tobacco is taxed based on the weight of the product - packages weighing less than one ounce will be assessed a 60 cent per package tax. All packages weighing one ounce or more will be assessed 60 cents per ounce times the number of ounces (i.e. a 1.5 oz package will be assessed $0.90) In FY 2013, $ 5,246,171 in other tobacco taxes were distributed to the general fund.

9 City or Town FY 13 Total City or Town FY 13 Total City or Town FY 13 Total Albany County $ 5, Goshen County $ 5, Platte County $ 1, Laramie $ 102, Fort Laramie $ Chugwater $ Rock River $ - LaGrange $ Guernsey $ 9, Lingle $ 1, Wheatland $ 31, Big Horn County $ 3, Torrington $ 53, Glendo $ 2, Basin $ 5, Yoder $ - Hartville $ - Byron $ - Cowley $ - Hot Springs County $ 1, Sheridan County $ 5, Franniei-BH $ East Thermopolis $ 4.20 Clearmont $ Greybull $ 17, Kirby 0 Dayton $ 1, Lovell $ 146, Thermopolis $ 23, Ranchester $ 1, Manderson $ - Sheridan $ 145, Burlington $ - Johnson County $ 7, Buffalo $ 31, Sublette County $ 7, Campbell County $ 52, Kaycee $ 2, Big Piney $ 3, Gillette $ 229, Pinedale $ 18, Wright $ 16, Laramie County $ 89, Marbleton $ 9, Cheyenne $ 386, Carbon County $ 15, Burns $ - Sweetwater County $ 14, Baggs $ 2, Albin $ Granger $ Elk Mountain $ - Pine Bluffs $ 8, Green River $ 63, Dixon $ - Rock Springs $ 190, Encampment $ - Lincoln County $ 6, Superior $ Hanna $ - Afton $ 14, Wamsutter $ 11, Medicine Bow $ 2, Cokeville $ 2, Baroil $ - Rawlins $ 69, Diamondville $ 1, Riverside $ 1, Kemmerer $ 19, Teton County $ 10, Saratoga $ 11, Thayne $ 7, Jackson $ 42, Sinclair $ Alpine $ 7, La Barge $ 3, Uinta County $ 19, Converse County $ 5, Opal $ - Evanston $ 107, Douglas $ 59, Lyman $ 7, Glenrock $ 10, Natrona County $ 39, Mountain View $ 12, Lost Springs $ - Casper $ 375, Rolling Hills $ - Edgerton $ Washakie County $ 3.36 Evansville $ 38, Tensleep $ 1, Crook County $ 37, Mills $ 65, Worland $ 33, Moorcroft $ 12, Midwest $ 3, Sundance $ 10, Bar Nunn $ - Weston County $ - Hulett $ 3, Newcastle $ 44, Pine Haven $ 2, Niobrara County $ - Upton $ 7, Lusk $ 14, Fremont County $ 33, Manville $ Distribution to Local Governments Dubois $ 7, Van Tassell $ - $ 3,003,201 Hudson $ Lander $ 34, Park County $ 4, Distribution to General Fund Pavillion $ Cody $ 86, $ 17,152,841 Shoshoni $ 4, Meeteetse $ 1, Riverton $ 71, Frannie $ 5, Wholesaler's Discount Powell $ 42, $ 1,272,822

10 SALES AND USE TAX DISTRIBUTIONS Authority: Tax Rate: Sales: W.S to / Use: W.S to % state rate for sales and use tax. Counties may level up to an additional 3% in local option taxes with voter approval. Effective July 1, 2004, Teton Village Resort District began collecting an additional 1% sales and use tax within its geographical boundaries. In 2008 the rate increased to 2%. Sales Tax Distribution Use Tax Distribution Fiscal Year General Fund Local Share ,664, ,996, ,740, ,809, ,403, ,300, ,053, ,262, ,098, ,890, ,122, ,937, ,748, ,952, ,646, ,868, ,629, ,426, ,179, ,268, ,690, ,290, ,482, ,446, ,025, ,647, ,226, ,653,746 Fiscal Year General Fund Local Share ,998,131 21,877, ,819,348 23,063, ,221,282 27,975, ,427,247 25,169, ,198,825 26,910, ,031,825 29,990, ,153,892 37,624, ,736,370 53,722, ,336,007 58,166, ,414,657 55,223, ,420,798 40,259, ,297,108 47,445, ,390,478 52,236, ,768,462 47,910,804 Penalty & Interest on Sales & Use Tax Fiscal Year General Fund ,427, ,227, ,573, ,230, ,343, ,076, ,116, ,831, ,036, ,516, ,231, ,729, ,958, ,684,941 Notice of changes for FY 2011: Effective January 1, 2008 Teton Village Resort District Tax increased to 2%. Effective July 1, 2007 counties may, upon voter approval, impose up to 3% in local option taxes. As of June 30, 2011 no municipality has approved such an increase although several municipalities placed it on the ballot.

11 Albany Big Horn Campbell Carbon Converse Crook Fremont Goshen Hot Springs Johnson Laramie Lincoln Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Teton Uinta Washakie Gross Revenues (Millions) Weston FY 2013 Gross Revenue Distributions by County

12 State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax 01 NATRONA 20,537, ,039 14,700 9,246,018 1,272,406 17,969 87,967 22,020 9,327, ,635 87,804 4,034, ,823 3,344, ,059 97,210 CASPER 93,996,896 45,193,314 6,219,354 87, , ,630 41,958,796 19,719,900 2,711,902 16,346,951 2,238, ,112 EDGERTON 329, ,315 21, , ,539 69,517 9,560 57,626 7,893 1,944 EVANSVILLE 4,515,140 2,078, ,030 4,039 19,774 4,950 2,121, , , , , ,475 Sub Totals 129,604, ,039 14,700 61,642,843 8,483, , , ,806 58,061, ,635 87,804 26,897,579 3,698,984 22,296,938 3,053,861 1,275, LARAMIE 37,682, ,058 14,340 15,024,753 1,318,115 32, ,641 38,296 20,607, , ,600 6,448, ,245 5,444, ,973 6,000, , ,382 CHEYENNE 58,438,694 29,140,014 2,556,441 63, ,559 74,274 26,293,333 12,507,472 1,076,880 10,559, ,134 1,226,793 PINE BLUFFS 1,090, ,242 48,536 1,198 5,915 1, , ,462 20, ,470 17,526 4,010 Sub Totals 97,675, ,058 14,340 44,954,203 3,943,812 97, , ,582 47,584, , ,600 19,295,235 1,661,300 16,289,417 1,424,115 6,000, ,594 1,411,185 SHERIDAN 15,948,262 7,817, ,405 11, ,542 30,421 7,257,003 3,324, ,333 2,833, , ,098 Sub Totals 31,931, ,096 7,080 13,048,463 1,214,121 18, ,492 50,776 17,275, ,232 40,024 5,549, ,958 4,729, ,891 4,729, , , SWEETWATER 18,561, ,379 7,320 6,915,763 1,650,878 13,422 74,598 12,669 9,536, ,592 55,173 3,024, ,367 2,499, ,923 1,788, ,757 38,996 GREEN RIVER 26,953,729 11,982,664 2,860,409 23, ,253 21,952 11,936,195 5,241,122 1,260,279 4,330,986 1,029,066 74,743 ROCK SPRINGS 49,980,295 22,056,144 5,265,073 42, ,913 40,406 22,337,952 9,647,182 2,319,758 7,971,921 1,894, ,918 WAMSUTTER 970, , , , , ,873 45, ,075 37,084 1,581 Sub Totals 97,713, ,379 7,320 41,942,674 10,012,233 81, ,423 76,837 44,790, ,592 55,173 18,345,392 4,411,327 15,159,663 3,602,017 1,788, , , ALBANY 8,922, ,643 5,937 1,790, ,102 4,418 23,866 4,848 6,817, ,886 47, ,158 53, ,409 48,317 4,498, ,837 53,125 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 1 of 6 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2013 Monthly Distribution Date: 6/28/2013 Penalty MILLS 5,822,295 2,827, ,131 5,495 26,902 6,734 2,566,386 1,233, ,678 1,022, ,085 MIDWEST 679, ,069 45, , , ,024 19, ,390 16,352 BAR NUNN 3,722,837 1,808, ,815 3,514 17,202 4,306 1,640, , , ,984 89,572 BURNS 289, ,498 12, , ,880 63,309 5,451 53,447 4,673 ALBIN 174,139 88,695 7, ,296 38,070 3,278 32,139 2, SHERIDAN 14,433, ,096 7,080 4,444, ,575 6,417 59,439 17,296 9,342, ,232 40,024 1,890, ,326 1,610, ,162 4,729, ,891 CLEARMONT 125,468 63,638 5, ,719 27,066 2,453 23,064 2,136 DAYTON 668, ,253 31, ,537 1, , ,290 13, ,952 11,385 RANCHESTER 755, ,172 35, ,124 1, , ,970 14, ,869 12,859 GRANGER 298, ,088 31, , ,741 58,211 13,997 48,103 11,429 SUPERIOR 721, ,708 76, , , ,712 33, ,277 27,628 BAIROIL 227, ,491 24, , ,465 44,391 10,674 36,683 8,716

13 State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax LARAMIE 21,005,057 10,534, ,944 25, ,405 28,522 9,486,643 4,413, ,213 3,820, , ,289 ROCK RIVER 162,204 83,754 6, , ,628 35,088 2,482 30,375 2, Sub Totals 30,089, ,643 5,937 12,408, ,318 30, ,387 33,596 16,374, ,886 47,431 5,198, ,764 4,500, ,837 4,498, , , CARBON 7,731, ,607 3,600 1,484, ,252 3,863 19,984 4,328 5,956, ,615 26, ,764 63, ,388 54,059 3,968, ,258 77,200 BAGGS 607, ,993 30, , , ,255 13, ,079 11,073 1,456 ELK MOUNTAIN 264, ,961 13, , ,030 56,977 5,643 47,785 4,807 1,818 DIXON 136,373 67,017 6, ,299 28,936 2,866 24,268 2,441 2,788 ENCAMPMENT 620, ,902 31, , , ,238 13, ,581 11, MEDICINE BOW 391, ,214 19, , ,908 84,719 8,391 71,051 7, RAWLINS 13,066,212 6,396, ,663 16,651 86,140 18,655 5,900,123 2,762, ,568 2,316, , ,086 RIVERSIDE 73,844 35,926 3, ,598 15,512 1,536 13,009 1,309 2,231 SARATOGA 2,391,822 1,167, ,215 3,039 15,723 3,405 1,083, ,139 49, ,805 42,532 64,421 Sub Totals 27,038, ,607 3,600 10,974,837 1,111,149 28, ,785 32,004 14,631, ,615 26,381 4,738, ,340 3,974, ,777 3,968, , , GOSHEN 4,234,891 54,004 1,620 1,784, ,497 4,705 19,801 4,653 2,029, ,787 23, , , , , ,753 30,649 4,884 FORT LARAMIE 168,379 75,310 14, ,682 31,040 5,898 27,338 5,088 6,825 1, LAGRANGE 327, ,692 27, , ,924 60,461 11,489 53,250 9,910 13,294 2,519 LINGLE 342, ,240 28, , ,662 63,160 12,002 55,628 10,353 13,887 2,631 TORRINGTON 4,862,322 2,128, ,123 5,612 23,615 5,549 2,298, , , , , ,911 36, ,676 YODER 110,414 49,443 9, ,869 20,379 3,872 17,948 3,340 4, Sub Totals 10,045,801 54,004 1,620 4,338, ,447 11,437 48,128 11,310 4,765, ,787 23,662 1,788, ,769 1,574, , ,151 74, ,759 GUERNSEY 1,156, , , ,020 2, , ,166 77, ,149 64,118 8,984 Sub Totals 10,201,118 47,334 1,620 3,480,319 1,344,156 6,161 53,046 16,206 5,252, ,631 18,937 1,444, ,833 1,263, , , ,435 8,984 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 2 of 6 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2013 Monthly Distribution Date: 6/28/2013 Penalty HANNA 1,158, ,041 58,828 1,512 7,824 1, , ,876 24, ,402 21,165 SINCLAIR 596, ,157 30, , , ,167 12, ,328 10, PLATTE 4,935,059 47,334 1,620 1,370, ,474 2,427 20,895 6,384 2,956, ,631 18, , , , , , ,435 CHUGWATER 212,165 85,131 32, , ,310 35,333 14,232 30,894 11,851 WHEATLAND 3,629,814 1,456, ,508 2,578 22,199 6,782 1,579, , , , ,752 GLENDO 205,159 82,320 31, , ,262 34,167 13,762 29,874 11,460 HARTVILLE 62,048 24,897 9, ,996 10,333 4,162 9,035 3, BIG HORN 3,508,766 45,780 2,280 1,390, ,081 3,055 15,153 2,730 1,600, ,896 22, , , , ,316

14 State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax GREYBULL 1,461, , ,581 1,340 6,648 1, , ,589 84, ,224 70,772 19,046 LOVELL 1,850, , ,181 1,713 8,494 1, , , , ,668 90,429 7,232 Sub Totals 9,361,101 45,780 2,280 3,854,934 1,241,854 8,467 41,997 7,567 4,158, ,896 22,032 1,583, ,357 1,397, ,088 26, FREMONT 16,170, ,088 8,340 8,948,052 1,508,604 21,913 54,994 30,785 5,450, ,903 51,375 3,804, , ,688 72,725 (4,775) (229) 73,689 DUBOIS 820, ,775 74,313 1,079 2,709 1, , ,399 31,929 19,097 3,582 58,074 LANDER 6,046,403 3,398, ,997 8,323 20,888 11,693 2,033,859 1,444, , ,251 27, ,828 SHOSHONI 516, ,607 49, ,811 1, , ,255 21,341 12,764 2,394 7,178 RIVERTON 8,645,890 4,818, ,390 11,800 29,614 16,578 2,956,942 2,048, , ,772 39, ,300 Sub Totals 32,741, ,088 8,340 18,213,407 3,070,703 44, ,937 62,661 11,082, ,903 51,375 7,743,593 1,319, , ,029 (4,775) (229) 618, PARK 12,384, ,808 7,380 6,558,876 1,141,074 11,854 42,521 62,187 4,414, ,652 39,085 2,813, ,351 (1,851) 1, ,036 CODY 9,752,438 5,192, ,370 9,384 33,663 49,233 3,564,231 2,227, , ,336 MEETEETSE 306, ,358 31, ,156 1,691 94,152 76,498 13,389 4,265 POWELL 5,900,485 3,443, ,147 6,224 22,327 32,653 1,796,247 1,477, ,520 60,630 Sub Totals 28,361, ,808 7,380 15,384,042 2,676,424 27,803 99, ,862 9,874, ,652 39,085 6,598,275 1,154,825 (1,851) 1,923 1,776,268 AFTON 1,864, , ,369 1,544 8,509 4, , , , ,614 86,849 12,333 COKEVILLE 520, ,562 67, ,382 1, ,550 92,861 29,302 79,960 24,314 2,113 DIAMONDVILLE 722, ,839 93, ,282 1, , ,922 40, ,151 33,494 7,694 KEMMERER 2,632,487 1,094, ,466 2,145 11,827 6,292 1,181, , , , ,707 57,636 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 3 of 6 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2013 Monthly Distribution Date: 6/28/2013 Penalty BASIN 1,003, , , , , ,341 58, ,910 49,238 BYRON 463, ,918 63, , ,259 80,455 27,056 71,026 22,722 COWLEY 511, ,402 69, , ,301 88,866 29,885 78,452 25,098 DEAVER 139,050 58,809 18, ,412 24,150 8,121 21,320 6,821 MANDERSON 89,055 37,664 12, ,691 15,467 5,201 13,654 4,368 BURLINGTON 224,980 95,151 30, , ,745 39,074 13,140 34,495 11,035 FRANNIE-BH 107,803 45,593 14, ,836 18,723 6,296 16,529 5,288 HUDSON 359, ,904 35, , ,150 88,392 15,060 9,008 1,690 PAVILLION 181, ,860 17, ,574 44,582 7,596 4, FRANNIE 17,573 10,363 1, ,223 4, LINCOLN 8,975,764 81,687 4,499 3,678,642 1,127,020 7,207 39,732 21,138 4,015, ,533 28,671 1,548, ,720 1,333, ,523 THAYNE 354, ,889 46, , ,908 63,527 20,046 54,702 16,634

15 State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax 13 CONVERSE 22,263, ,854 3,240 9,807,059 1,310,545 9,504 97,571 14,997 10,829, ,288 24,264 4,331, ,925 3,539, ,094 1,614,309 84,971 16,892 DOUGLAS 26,556,380 12,789,091 1,709,042 12, ,239 19,557 11,899,058 5,648, ,046 4,616, , ,350 GLENROCK 11,069,998 5,383, ,362 5,217 53,557 8,232 4,900,510 2,377, ,127 1,943, ,585 4,970 Sub Totals 61,796, ,854 3,240 28,907,107 3,862,938 28, ,598 44,204 28,472, ,288 24,264 12,768,301 1,697,586 10,434,345 1,388,589 1,614,309 84, ,213 LUSK 2,289,674 1,085, ,071 1,492 15,169 1,872 1,012, ,344 69, ,824 62,131 39,189 Sub Totals 4,425,948 19, ,720, ,351 2,365 24,046 2,967 2,380,977 63,396 12, , , ,287 98, ,289 98,489 39, HOT SPRINGS 1,833,460 26,880 1, , ,637 1,934 8,123 1, ,310 85,322 14, ,606 50, ,290 44,708 37,514 THERMOPOLIS 3,569,413 1,666, ,401 3,993 16,776 3,147 1,622, , , ,638 92, ,768 Sub Totals 5,798,852 26,880 1,320 2,664, ,636 6,386 26,829 5,033 2,656,391 85,322 14,962 1,111, , , , , JOHNSON 6,272,463 62,858 2,390 3,054, ,947 3,918 28,008 8,733 2,829, ,708 18,836 1,317, ,813 1,105, ,607 47,524 BUFFALO 7,529,380 3,763, ,646 4,827 34,511 10,761 3,367,482 1,623, ,169 1,361, , ,381 KAYCEE 427, ,858 19, , ,841 93,153 8,327 78,111 7,182 2,068 Sub Totals 14,229,414 62,858 2,390 7,033, ,591 9,022 64,499 20,112 6,385, ,708 18,836 3,035, ,308 2,545, , , CAMPBELL 80,197, ,974 10,732 25,146,574 1,570,614 34, ,042 45,177 52,537, ,509 57,572 11,104, ,687 9,077, ,974 28,707,708 1,856,278 7,166 GILLETTE 98,095,953 50,623,058 3,161,834 69, ,256 90,947 43,510,538 22,355,413 1,378,357 18,274,228 1,141, ,155 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 4 of 6 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2013 Monthly Distribution Date: 6/28/2013 Penalty ALPINE 802, , , ,687 1, , ,717 45, ,751 37,630 LA BARGE 534, ,158 69, ,454 1, ,209 95,638 30,179 82,351 25,041 STAR VALLEY RANCH OPAL 93,067 39,577 12, ,632 16,663 5,258 14,348 4,363 1,457, , ,836 1,214 6,693 3, , ,878 82, ,635 68,307 Sub Totals 17,957,969 81,687 4,499 7,464,473 2,286,879 14,625 80,623 42,891 7,982, ,533 28,671 3,142, ,680 2,706, ,863 79,776 LOST SPRINGS 17,182 8,359 1, ,602 3, , ROLLING HILLS 1,889, , , ,148 1, , ,134 53, ,896 44, NIOBRARA 1,978,295 19, ,011 89, , ,300,041 63,396 12, ,896 35, ,818 31, ,289 98,489 MANVILLE 136,437 65,807 10, ,014 27,181 4,190 23,876 3,767 VAN TASSELL 21,543 10,391 1, ,318 4, , E THERMOPOLIS 290, ,638 21, , ,305 58,681 8,875 50,955 7,794 KIRBY 105,289 50,940 7, ,748 21,254 3,214 18,456 2,823

16 State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax WRIGHT 6,022,547 3,088, ,924 4,230 39,066 5,549 2,691,943 1,364,046 84,102 1,115,027 69,643 59,124 Sub Totals 184,316, ,974 10,732 78,858,468 4,925, , , ,673 98,739, ,509 57,572 34,824,321 2,147,146 28,466,822 1,778,002 28,707,708 1,856, , CROOK 5,503,625 38,865 1,980 1,717, ,038 4,085 26,270 6,752 3,237, ,712 17, , , , ,563 1,098, ,756 10,767 MOORCROFT 991, , ,258 1,026 6,595 1, , ,818 50, ,468 42,570 4,279 SUNDANCE 1,183, , ,534 1,201 7,726 1, , ,477 58, ,296 49,869 27,450 HULETT 388, ,637 44, , ,796 67,876 19,101 59,393 16,159 14,267 PINE HAVEN 479, ,353 57, , ,229 86,839 24,438 75,986 20, Sub Totals 8,546,643 38,865 1,980 3,026, ,147 7,199 46,298 11,900 4,584, ,712 17,304 1,255, ,249 1,098, ,834 1,098, ,756 57,056 EVANSTON 11,842,692 5,372,397 1,069,376 16,840 54,115 25,218 5,304,747 2,271, ,415 1,944, , ,244 Sub Totals 20,418,398 87,377 4,640 9,179,891 1,827,258 28,774 92,467 43,090 9,154, ,902 31,777 3,880, ,300 3,322, ,320 (5,559) 246, WASHAKIE 3,980,184 41,892 1,860 1,189, ,475 3,498 15,735 14,094 2,601, ,369 18, ,652 44, ,263 40,563 1,318, ,187 7,831 TEN SLEEP 227, ,019 10, ,468 1, ,263 46,256 4,119 40,247 3,786 8,855 WORLAND 4,697,653 2,342, ,518 6,890 30,990 27,759 2,067, ,182 86, ,368 79,889 75,195 Sub Totals 8,905,726 41,892 1,860 3,643, ,489 10,714 48,193 43,168 4,771, ,369 18,799 1,518, ,193 1,320, ,238 1,318, ,187 91, WESTON 2,330,809 32,374 1, , ,852 2,073 10,044 3,612 1,085, ,889 17, ,292 97, ,879 83,312 34,512 NEWCASTLE 2,960,694 1,322, ,896 2,843 13,772 4,953 1,299, , , , ,230 30,065 UPTON 915, ,757 99, ,289 1, , ,797 41, ,405 35,576 3,107 Sub Totals 6,207,320 32,374 1,200 2,698, ,752 5,801 28,105 10,108 2,782, ,889 17,433 1,106, , , ,118 67, TETON 40,067, ,210 9,420 14,022,458 1,182,500 41, ,838 57,475 24,262, ,560 31,958 6,170, ,979 5,083, ,456 9,238, ,206 1,788,895 JACKSON 24,027,995 11,461, ,527 34, ,600 46,978 11,343,321 5,043, ,836 4,154, ,750 1,380,141 TETON VILLAGE 3,043,377 3,043,377 1,915, ,344 1,016,525 Sub Totals 67,139, ,210 9,420 25,483,845 2,149,027 76, , ,452 38,648, ,560 31,958 11,214, ,815 9,238, ,206 9,238, ,206 1,915, ,344 4,185,561 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 5 of 6 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2013 Monthly Distribution Date: 6/28/2013 Penalty 19 UINTA 4,898,509 87,377 4,640 2,103, ,786 6,595 21,192 9,876 2,246, ,902 31, , , , ,650 (5,559) LYMAN 1,984, , ,003 2,882 9,261 4, , ,656 78, ,727 65,832 MOUNTAIN VIEW 1,206, , ,273 1,752 5,631 2, , ,317 47, ,311 40,028 BEAR RIVER 486, ,172 44, ,268 1, ,016 95,188 19,213 81,491 16,123

17 State State Collection Local Entity Share Local Entity Share Local General Local Specific Resort District Local Economic Lodging Share Share Admin. (Public Total County Allocation Municipal Distribution Purpose Option Purpose Option Purpose Option Devel. Option Option Gross Vendor Sales Tax Use Tax Interest Fee School Municipal Sales Use Sales Use Sales Use Sales Use Sales Use Sales Use Revenue Comp Fees (Gen Fund) (Gen Fund) Collection Deduct. Fund) Distribution Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax Tax PINEDALE 8,182,890 5,012, ,607 7,591 25,347 7,700 2,591,879 2,214, , ,929 Sub Totals 41,031, ,267 2,760 25,303,357 2,713,721 38, ,948 38,869 12,665, ,513 20,567 11,177,335 1,189, ,929 Totals 946,086,467 3,753, , ,226,000 55,768,462 1,124,016 4,576,447 1,402, ,077,576 6,228, , ,927,428 24,084, ,674,433 17,181,499 64,514,650 5,647,353 1,915, , ,151 74,495 13,513,027 Wyoming Department of Revenue, Administrative Services Division, 122 West 25th Street, Cheyenne, Wy Ph. (307) Internet: dor@wyo.gov Page 6 of 6 Aggregated Sales and Use Tax - Distribution Report Reporting Date Range: 07/ /2013 Monthly Distribution Date: 6/28/2013 Penalty 23 SUBLETTE 26,328, ,267 2,760 16,226,052 1,740,203 24,572 82,048 24,925 8,087, ,513 20,567 7,167, ,770 BIG PINEY 2,186,508 1,363, ,187 2,064 6,892 2, , ,117 64,077 MARBLETON 4,333,405 2,701, ,725 4,091 13,660 4,150 1,320,318 1,193, , OUT OF STATE VENDORS 549,201 39, , ,103 Sub Totals 549,201 39, , , STATEWIDE VENDORS Sub Totals

18 LODGING TAX DISTRIBUTION Wyoming Statutes allow cities, towns, or counties to impose a tax of up to 4% upon lodging services to be used by the city, town, or county to promote tourism. This lodging tax is in addition to any applicable sales tax. County Wide Effective Distributions Distributions Distributions Distributions Lodging Tax Date FY-10 FY-11 FY-12 FY-13 Albany 1-May , , , ,837 Campbell 1-Jan , , , ,444 Carbon 1-Apr , , , ,337 Converse 1-Jun , , , ,213 Crook 1-Jun-89 57,258 56,706 56,644 57,056 Fremont 1-Jun , , , ,069 Goshen 1-Jan-91 98, , , ,759 Hot Springs 1-Jun-89 80, , , ,282 Johnson 1-Jun , , , ,973 Laramie 1-Jul-87 1,125,844 1,388,756 1,365,939 1,411,185 Natrona 1-Jan , ,001 1,192,839 1,275,741 Park 1-Mar-87 1,467,002 1,597,689 1,706,780 1,776,268 Sublette 01/01/01-06/30/09 29, Sweetwater 1-Aug , , , ,238 Teton 1-Apr-11-34,795 3,894,230 4,185,561 Washakie 1-Oct-90 84,881 89, ,548 91,881 Weston 1-Jul-90 64,088 61,057 64,620 67,685 City / Town Effective Distributions Distributions Distributions Distributions Specific Date FY-10 FY-11 FY-12 FY-13 Afton 1-Jan-93 10,546 10,355 11,456 12,333 Cokeville 1-Jan-95 2,692 3,095 2,448 2,113 Diamondville 1-Jan-01 10,590 11,125 14,555 7,694 Evanston 1-Jan , , , ,244 Guernsey 1-Jan-91 3,255 7,177 9,658 8,984 Greybull 1-Jan-91 16,572 20,389 23,531 19,046 Kemmerer 1-Jan-01 68,829 95,511 94,507 57,636 Lovell 1-Jan-89 6,641 7,044 7,666 7,232 Lusk 1-Jul-90 30,628 33,443 39,989 39,189 Pinedale 1-Apr-11-68, , ,929 Sheridan 1-Jan , , , ,098 Total Lodging Tax Distributed $ 7,348,885 $ 8,090,122 $ 13,185,068 $ 13,513,027 Lodging Taxes $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- FY-10 FY-11 FY-12 FY-13

19 Authority: W.S to and to Capped at 1% until July 1, After that, qualifying resort districts may levy up to an Rate: additional 3%. A resort district is an unincorporated town of less than 500 people whose main industry is tourism. The resort district tax is assessed in addition to the sales tax, and is Purpose: distributed to the resort district board for general purposes. Resort District: Rate: Eff. Date: FY 09 FY 10 FY 11 FY 12 FY 13 Teton Village 1.00% 7/1/2004 $ - $ - $ - Teton Village 2.00% 1/1/2008 $ 1,350,226 $ 1,610,492 $ 1,682,053 $ 1,815,936 $2,026,852 Authority: W.S to and to Rate: Imposed in quarter percent increments not to exceed a rate of one percent The economic development tax is a local option tax assessed for the purpose of Purpose: economic development and business assistance projects. County: Rate: Eff. Date FY 09 FY 10 FY 11 FY 12 FY 13 Goshen 0.25% 4/1/2007 $ 407,278 $55,722 $48,005 $473,614 $113,759 Authority: W.S to Tax Rate: As set under the United States laws governing federal estate taxes and the IRS Code General Fund Fiscal Year Distributions 2000 $ 50,778, $ 7,858, $ 9,900, $ 15,083, $ 6,246, $ 3,085, $ 866, $ 2,510, $ 880, $ 112, $ 27, $ $ 47, $ - RESORT DISTRICT TAX ECONOMIC DEVELOPMENT TAX INHERITANCE TAX WIND GENERATION TAX Authority: W.S to $1.00 on each megawatt hour produced beginning three (3) years after the wind turbine Tax Rate: first produced electricity Effective: FY 2013 was the first year of collection and distribution of the wind generation tax. Total collected was $2,626, % of the revenue was distributed to five counties: Carbon, Converse, Laramie, Natrona and Unita. 40% was distributed to the General Fund.

20 IMPACT ASSISTANCE TAX PROGRAM Wyoming Statutes provide for counties that have a major construction project of $170.3 million or larger to receive extra revenue in direct proportion to any increase in their tax collections to help with the impact caused by the project. These funds are transferred from the State General Fund to the county treasurer. Entity Sales Tax Use Tax Total FY-2009 Carbon County 1,087, ,087, Albany County 150, , Converse County 1,252, , ,369, Natrona County 192, , , Campbell County 9,502, ,564, ,067, Weston County 199, , , Crook County 1,621, , ,878, Johnson County 123, , , Sheridan County 134, , , Totals 14,265, ,034, ,300, FY-2010 Albany 24, , , Campbell 124, ,527, ,651, Carbon 8, , , Converse , , Crook 29, , , Johnson , , Sheridan , , Sweetwater - 65, , Weston , , Totals 187, ,038, ,225, FY-2011 Albany 7, , , Campbell , , Carbon 22, , , Converse 28, , , Crook , , Johnson , , Natrona County 14, , Sheridan , , Weston , , Totals 73, , , FY-2012 N/A N/A N/A N/A FY-2013 Albany 32, , Carbon 96, , , Totals 128, , ,220.93

21 Sales Tax distributed to the General Fund $426,226,000 Use Tax distributed to the General Fund 55,768,462 Sales Tax distributed to Local Governments 389,345,087 Use Tax distributed to Local Governments 47,724,965 Lodging Taxes distributed to Local Governments 13,513,027 Economic Development Taxes distributed to Local 467,646 Governments Sales/use taxes distributed to the resort district 2,026,852 Cigarette Taxes distributed to the General Fund 17,152,841 Cigarette Taxes distributed to Local Governments 3,003,201 Other Tobacco products distributed to the General 5,246,171 Fund Penalty and interest distributions 2,526,796 Estate Tax collections 0 Taxpayer reserve & administrative fees 4,576,447 Fees distributed to the General Fund 158,145 Fiscal Year 2013 Totals $967,735,640

22 GROSS REVENUE VERSUS ESTIMATED POPULATION CHART This chart shows two sets of data: The FY 2013 gross revenues distributed to the counties and other local governments from Sales, Use and Lodging Taxes as a percentage of total distributed revenue, and the population of each county, using the 2010 decennial census. Some counties have a large population, some counties have a large tourism industry, and some counties have a large oil and gas industry. County FY 2010 Census 2013 Gross 2010 Population % 2000 Census Albany 16,374,368 36,299 Albany ,014 Big Horn 4,158,222 11,668 Big Horn ,461 Campbell100 98,739,803 46,133 Campbell ,698 Carbon 14,631,702 15,885 Carbon ,639 Converse 28,472,867 13,833 Converse ,052 Crook 80 4,584,037 7,083 Crook 5 7 5,887 Fremont 11,082,447 40,123 Fremont ,804 Goshen 4,765,647 13,249 Goshen ,538 Hot Springs 60 2,656,391 4,812 Hot Springs 3 5 4,882 Johnson 6,385,911 8,569 Johnson 6 9 7,075 Laramie 47,584,321 91,738 Laramie ,607 Lincoln 40 7,982,294 18,106 Lincoln ,573 Natrona 58,061,541 75,450 Natrona ,533 Niobrara 2,380,977 2,484 Niobrara 2 2 2,407 Park 20 9,874,176 28,205 Park ,786 Platte 5,252,276 8,667 Platte 5 9 8,807 Sheridan 17,275,889 29,116 Sheridan ,560 Sublette 0 12,665,827 10,247 Sublette ,920 Albany Big Horn Campbell Carbon Converse Crook Fremont Goshen Hot Springs Johnson Sweetwater 44,790,452 43,806 Sweetwater ,613 Teton 38,648,833 21,294 Teton ,251 Uinta 9,154,900 21,118 Uinta ,742 Washakie 4,771,848 8,533 Washakie 5 9 8,289 Weston 2,782, Gross 7,208 Revenues Weston by County % Population % 7 6, ,077, ,626 $ Laramie Lincoln Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Teton Uinta Washakie Weston Gross Revenues (Millions) Population (Thousands) FY 2013 Gross Revenue vs 2010 Population Census

23

24 Liquor Distribution Division General Information Greg Cook, Administrator (307) Liquor Division 6601 Campstool Rd Cheyenne, WY Year Reorganized: 1996, The Liquor Commission was incorporated into the Department of Revenue and became an operating Division. Statutory References W.S repealed by Laws 1996, Chapter 74; Wyoming Liquor Division created under Department of Revenue; W.S et seq. Authorized Personnel Organizational Structure Clients Served 40 full-time Accounting, Purchasing, Warehouse, Compliance Licensed alcoholic beverage retailers, county malt beverage permittees, city and county licensing authorities, malt beverage wholesalers, industry representatives, microbreweries, the entire consuming public of spirit, wine and malt beverage products Division Biennium Budget $7,943,273. Division Fiscal Year Expenditures 2013 $3,611, Division Biennium (Purchase Funds) Budget $175,000,000. Division FY Expenditures (Purchase Funds) 2013 $ 83,880, Division Mission: The Liquor Division is charged with the dual mission of being the exclusive wholesaler of alcoholic beverages in the state and monitoring alcohol control laws. The division is also the exclusive authority to license malt beverage wholesalers and industry representatives. In addition, the division is charged with the duty of certifying to the local licensing authorities that applicants for liquor licenses meet statutory requirements.

25 WY. State Statute allows the Liquor Division to purchase and sell alcholic liquors to licensees within the State of Wyoming. Profits not to exceed 17.6%. Remittances include licensee fees, excise taxes and profits. Remittances where lower in FY13 due to approximately $3,634,936 additional paid inventory in the new warehouse. FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY ,000, Remittances to General Fund by Fiscal Year 14,000, ,000, ,000, $10,100,463 $12,315,315 $12,344,833 $12,413,057 $12,759,110 $14,289,433 $13,581,717 8,000, Dollars 6,000, ,000, ,000,

26 All different sizes that are sold by the Wyoming Liquor Division are converted to 9 Liter cases so that a true comparison can be made by fiscal year Standard 9 Liter Case Sales by Fiscal Year , , , , , , , , Cases

27 795 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY Licensed Wine "Direct" Shippers Comparison by Fiscal Year Direct Shippers Effective 2001 Wyoming Statute allowed for the direct shipment of wine to individual household consumers and Wyoming licensed retailers.

28 21,132 FY09 FY10 FY11 FY12 FY13 Fiscal Year "Direct" Shipment Case Sales Comparison Cases Sold ,484 10,445 11,393 12,984 11, ,576 3, ,861 0 Cases to Consumers Cases to Retailers This chart compares the direct shipment of cases sold to consumers and retailers by fiscal year.

29 Statewide TIPS training is funded through the Wyoming Liquor Division and provided through a partnership with Wyoming State Liquor Association (WSLA). TIPS is a nationally recognized responsible alcohol service course. 2,507 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY Comparison of Servers Trained by Fiscal Year for Training for Intervention Procedures ( TIPS ) ,879 1,764 1,938 2,198 2,051 2, ,

30 WYOMING LIQUOR DIVISION FY13 INSPECTION REPORT Month Conducted Violations Noted % in Compliance July % August % September % October % November % December % January % February % March % April % May % June % FY13 Total % Inspection numbers low due to reassignment of staff to special projects FY13 Percent Compliance 101.0% 100.0% 99.0% 98.0% 99.4% 100.0% 98.9% 98.8% 97.8% 99.0% 100.0% 97.5% 97.5% 97.0% 96.0% 96.3% 95.6% 95.4% 95.6% 95.0% 94.0% 93.0% The Liquor Division conducts regular unannounced site inspections to ensure the establishment is operating pursuant to Title 12 requirements. The types of violations typically noted by the division include: sales tax or liquor license are not held by the same person or not properly displayed, alcohol purchased from someone other than the Liquor Division, underage persons working or in licensed dispensing room, liquor inventory stored somewhere outside licensed building. Liquor Division staff work with the licensee and the local officials to bring establishments back into compliance. Local licensing and law enforcement officers are responsible for primary enforcement of liquor laws for establishments. 7/29/2013 1

31

32 Mineral Tax Division General Information Craig Grenvik, Administrator (307) Mineral Division 122 West 25 th Street 2 nd Floor West Cheyenne, WY Craig.Grenvik@wyo.gov Statutory References W.S through ; through Authorized Personnel Organizational Structure Clients Served 17 full-time Team 1: Oil and gas registration and processing prior to posting. Team 2: Accounting, collection, and billing for all mineral taxpayers after posting. Team 3: Solid mineral registration and processing for severance and ad valorem tax prior to posting. Team 4: Reconciliation functions, Department of Audit liaison, and audit reviews. Mineral taxpayers, other state agencies, other governmental entities Division Biennium Budget $2,818,404 Division Fiscal Year Expenditures 2013 $1,300,044 Division Mission: The mission of the Mineral Tax Division is to collect mineral severance taxes in a fair and efficient manner, and to provide county governments with an accurate certificate of the mineral production value in their respective counties for the assessment of ad valorem taxes. We believe in working closely with mineral taxpayers to arrive at the correct assessment and valuation of minerals so that state and local governments can receive their fair share of mineral revenues. We believe in honest and open communications between all stakeholders.

33 $13,506,565,446 *Taxable Value is determined by subtracting from the gross value of minerals the appropriate deductions and exemptions. *The taxable value is multiplied by the appropriate severance rate to determine the amount of severance tax due. *The taxable value is multiplied by the appropriate mill levy to determine the amount of ad valorem (county) tax due. $25,000,000,000 History of Total Mineral Taxable Value: $20,396,881,862 $20,000,000,000 $15,000,000,000 $13,845,396,672 $12,583,815,584 $15,493,428,253 $16,186,681,635 $10,000,000,000 $5,000,000,000 $ Production Year

34 SEVERANCE TAX RATES 1/1/12 THROUGH 12/31/12 MINERAL EXEMPTION CLASSIFICATION RATE Natural Gas base 6.0% Lease Condensate base 6.0% Oil base 6.0% Oil stripper % Oil stripper % Oil teriary production 4.0% Bentonite base 2.0% Clay base 2.0% Decorative Stone base 2.0% Feldspar base 2.0% Gold base 2.0% Granite Ballast base 2.0% Gypsum base 2.0% Jade base 2.0% Leonardite base 2.0% Limestone base 2.0% Misc. Const. Material base 2.0% Moss Rock base 2.0% Sand & Gravel base 2.0% Shale base 2.0% Sodium Phosphate base 2.0% Surface Coal base 7.0% Trona base 4.0% Underground Coal base 3.75% Uranium base 4.0% Zeolite base 2.0%

35 Top 25 Taxpayers by Taxable Value Rank for 2012 Mineral Production TAXPAYER TAXABLE VALUE RANK TAXABLE VALUE Peabody Powder River Mining, LLC. 1 $ 1,136,675,249 Thunder Basin Coal Company, LLC. 2 $ 1,023,175,812 Encana Oil & Gas (USA), Inc. 3 $ 840,927,141 BP America Production Company 4 $ 580,947,259 Ultra Resources Inc. 5 $ 553,073,445 Merit Energy Company 6 $ 525,804,666 Marathon Oil Company 7 $ 516,651,720 Anadarko E&P Onshore LLC. 8 $ 466,439,122 Alpha Coal West, Inc. 9 $ 462,719,785 Devon Energy Production Company, LP. 10 $ 438,825,143 QEP Energy Company 11 $ 437,053,952 Antelope Coal Company 12 $ 359,614,295 Lance Oil & Gas Company, Inc. 13 $ 359,355,556 Cordero Mining Company 14 $ 346,230,206 Howell Petroleum Corporation 15 $ 302,278,260 SWEPI, LP. 16 $ 289,958,803 Peabody Caballo Mining, LLC. 17 $ 267,462,859 Samson Resources Company 18 $ 231,618,611 EOG Resources, Inc. 19 $ 183,196,970 WPX Energy Rocky Mountain LLC. 20 $ 163,897,608 Buckskin Mining Company 21 $ 158,590,121 Wexpro Company 22 $ 155,768,697 Yates Petroleum Corporation 23 $ 149,758,084 Bridger Coal Company 24 $ 146,679,958 FMC Wyoming Corporation 25 $ 142,380,503

36 History of Total Number of Producers: ,140 1,120 1,100 1,080 1,107 1,084 1,090 1,117 1,076 1,060 1,040 1,020 1,016 1, PRODUCTION YEAR Total producers of all types of minerals for which severance and ad valorem tax is assessed. Source: Annual Gross Products returns submitted to the Wyoming Department of Revenue.

37 Permanent WY Mineral Trust Fund Permanent WY Mineral Trust Fund Reserve Mineral Severance Tax Distribution The following Distribution Summary reflects the net amount transferred for each fiscal year. WY Water Development Account Water Development Account II Water Development Account III DEQ Leaking Underground Storage Tanks Capital Construction Account Fiscal Year General Fund Cities, Towns and Counties Budget Reserve WY Highway Fund Road Construction ,716, ,234, ,640, ,428, ,548, ,773, ,904, ,448, ,762, ,381, ,312, ,976, ,157, ,885, ,768, ,801, ,975, ,963, ,787, ,069, ,872, ,797, ,503, ,230, ,892, ,400, ,966, ,233, ,674, ,827, ,330, ,739, ,234, ,754, ,715, ,841, ,115, ,119, ,343, ,576, ,707, ,747, ,450, ,499, ,902, ,908, ,584, ,382, ,171, ,707, ,542, ,116, ,747, ,590, ,660, ,194, ,489, ,664, ,710, ,164, ,123, ,753, ,465, ,105, ,728, ,686, ,719, ,085, ,082, ,040, ,779, ,050, ,108, ,346, ,898, ,779, ,243, ,934, ,409, ,834, ,822, ,736, ,450, ,922, , ,716, ,269, ,474, ,071, ,356, ,442, ,223, ,448, ,394, ,503, ,638, ,690, ,764, ,317, ,242, ,323, ,290, ,950, ,400, ,500, ,980, ,108, ,298, ,441, ,858, ,412, ,439, ,717, ,386, ,495, ,860, ,340, ,133, ,984, ,274, ,552, ,291, ,884, ,386, ,495, ,003, ,945, ,784, ,579, ,200, ,660, , ,500, ,269, ,611, ,495, ,781, ,588, ,782, ,678, ,038, ,493, , ,211, ,159, ,611, ,495, ,635, ,081, ,200, ,214, ,297, ,229, , ,575, ,610, ,611, ,495, ,404, ,004, ,883, ,383, ,297, ,343, , ,211, ,065, ,611, ,495, ,486, ,059, ,264, ,350, ,982, ,297, ,254, , ,163, ,711, ,611, ,495, ,417, ,241, ,050, ,948, ,285, ,204, , ,868, ,503, ,611, ,495, ,055, ,101, ,351, ,299, ,298, ,255, , ,655, ,711, ,611, ,495, ,571, ,985, ,351, ,468, ,297, ,254, , ,644, ,711, ,611, ,495, Notes: Distribution to the School Foundation account ended in January 2000 due to the account reaching the statutory $20,000,000 cap.

38 This is the total amount of crude oil and lease condensate value subject to severance tax or the reduced severance rate and ad valorem tax produced in Source: 2012 Annual Gross Products Returns. Taxable Valuation of Crude Oil by County $800,000,000 $700,000,000 $600,000,000 $500,000,000 $400,000,000 $300,000,000 $200,000,000 $100,000,000 $0 County

39 Total Natural Gas includes the value of both processed and unprocessed gas for calendar year Source: 2012 Annual Gross Products Returns. Taxable Valuation of Natural Gas by County $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 County

40 This chart and table shows the total taxable value of coal reported in each county by surface mining techniques for calendar year Source: 2012 Annual Gross Products Returns. Taxable Valuation Surface Coal by County $4,000,000,000 $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 Campbell Carbon Converse Lincoln Sheridan Sweetwater County

41 State Assessed Valuations: Production Year 2012 Mineral: Underground Coal * County Taxable Units Taxable Valuation Sweetwater 4,636, ,714,830 UNDGRND COAL Total 4,636, ,714,830 Mineral: Trona * County Taxable Units Taxable Valuation Sweetwater 19,636, ,440,510 TRONA Total 19,636, ,440,510 Mineral: Uranium * County Taxable Units Taxable Valuation Campbell 254,564 7,225,763 Carbon 0 0 Converse 1,110,354 29,940,002 Johnson 366,471 10,402,227 Sweetwater 0 0 URANIUM Total 1,731,389 47,567,992 Mineral: Bentonite * County Taxable Units Taxable Valuation Big Horn 2,488,399 47,102,234 Crook 1,400,237 26,993,855 Fremont 0 0 Hot Springs 196,826 2,200,259 Johnson 365,261 5,293,501 Natrona 143,663 2,108,884 Washakie 246,039 3,441,189 Weston 28, ,677 BENTONITE Total 4,869,124 87,579,599 Mineral: Clay * County Taxable Units Taxable Valuation Uinta 34, ,466 CLAY Total 34, ,466 Mineral: Decorative Stone * County Taxable Units Taxable Valuation Carbon 0 0 Hot Springs 0 0 Johnson 0 0 Lincoln 7, ,076 Natrona 0 0 DECORATIVE STN Total 7, ,076 Mineral: Feldspar * County Taxable Units Taxable Valuation Natrona 0 0 FELDSPAR Total 0 0 Mineral: Granite Ballast * County Taxable Units Taxable Valuation Albany 0 0

42 Laramie 2,165,795 7,953,391 GRANITE BALLAST Total 2,165,795 7,953,391 Mineral: Gypsum * County Taxable Units Taxable Valuation Albany 98,700 98,700 Big Horn 249,397 1,195,828 Crook 0 0 Park 61, ,605 GYPSUM Total 409,273 2,256,133 Mineral: Sand & Gravel * County Taxable Units Taxable Valuation Albany 53,105 45,161 Big Horn 143, ,619 Campbell 2,921,971 4,995,279 Carbon 973,581 2,154,830 Converse 1,514,229 3,493,461 Crook 562,910 1,203,763 Fremont 412, ,704 Goshen 158, ,146 Hot Springs 79, ,381 Johnson 700,033 1,417,300 Laramie 1,144,787 1,943,046 Lincoln 206, ,288 Natrona 855,835 1,671,850 Niobrara 88, ,339 Park 314, ,671 Platte 764,105 2,759,263 Sheridan 233, ,149 Sublette 361, ,144 Sweetwater 793,643 1,730,078 Teton 214, ,025 Uinta 177, ,486 Washakie 104, ,630 Weston 202, ,624 SAND & GRAVEL Total 12,983,519 27,437,237 Mineral: Silver * County Taxable Units Taxable Valuation Johnson 0 0 SODIUM SULPHATE Total 0 0 Mineral: Limestone * County Taxable Units Taxable Valuation Albany 842, ,840 Crook 395, ,579 Hot Springs 0 0 Platte 58, ,688 LIMESTONE Total 1,297,159 1,809,107 Mineral: Shale * County Taxable Units Taxable Valuation

43 Albany 178, ,650 SHALE Total 178, ,650 Mineral: Gold * County Taxable Units Taxable Valuation Albany 0 0 GOLD Total 0 0 Mineral: Zeolite * County Taxable Units Taxable Valuation Sweetwater 0 0 ZEOLITE Total 0 0 Mineral: Leonardite * County Taxable Units Taxable Valuation Converse 45, ,362 LEONARDITE Total 45, ,362 Mineral: Jade * County Taxable Units Taxable Valuation Fremont 0 0 JADE Total 0 0 Mineral: Diamond * County Taxable Units Taxable Valuation Albany 0 0 DIAMOND Total 0 0 Mineral: Titaniferrous Magnetite * County Taxable Units Taxable Valuation Hot Springs 0 0 TITAN MAG Total 0 0 Mineral: Miscellaneous Construction Material * County Taxable Units Taxable Valuation Sublette 0 0 MISC CONST Total 0 0 Mineral: Moss Rock * County Taxable Units Taxable Valuation Albany ,699 Carbon 97 14,238 Laramie 0 0 Natrona 0 0 MOSS ROCK Total ,937 * The preceeding charts show the taxable value of the named mineral in calendar year 2012.

44 This table and chart show the total taxable value of all minerals produced in each county for 2012 calendar year. Source: 2012 Annual Gross Products Returns. $5,000,000,000 $4,500,000,000 $4,000,000,000 $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 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 Total Mineral Taxable Value: 2012 Production County

45 County and Statewide Average 2013 Mill Levies Applies to 2012 Mineral Production County Average Mineral 2013 Mill Levies Total Ad Valorem Production Tax Assessed Albany $417,899 Big Horn $12,500,891 Campbell $270,374,889 Carbon $26,096,477 Converse $45,581,393 Crook $8,541,452 Fremont $35,489,220 Goshen $156,262 Hot Springs $10,825,393 Johnson $37,496,287 Laramie $6,032,432 Lincoln $21,463,092 Natrona $27,702,191 Niobrara $3,872,404 Park $35,829,322 Platte $209,788 Sheridan $4,590,261 Sublette $153,212,060 Sweetwater $121,073,631 Teton $52,112 Uinta $15,321,012 Washakie $3,977,692 Weston $4,225,521 Statewide $845,041,681 The mill levies determine the percentage of value that is assessed by the county for mineral production. One percent of tax equals 10 mills. Therefore, for example, for Albany County, the average mill levy of 68 mills is equal to 6.8% of the value is due as ad valorem production tax.

46 WYOMING MINERALS FOR 2013 TAXABLE PRODUCTION, VALUATION, AND TAXES, BASED ON 2012 PRODUCTION $ $ $ $ $ $ $ Taxable Units Valuation Taxable Average Estimated Average Sev. Estimated Average of Taxable Certified in Valuation Tax Levy Ad Valorem Tax Tax Severance Tax Sev. Tax Mineral Valuation May, 2013 Per Unit (Mills) Tax Levied Per Unit Rate % Collectible Per Unit Bentonite 4,869,124 $ 87,579,599 $ $5,908, $ $ 1,751,592 $ Clay 34,497 $ 112,466 $ $7, $ $ 2,249 $ Coal (Surface) ## 396,844,672 $ 4,054,979,229 $ $243,070, $ $ 283,848,546 $ Coal (Underground) 4,636,557 $ 123,714,830 $ $8,543, $ $ 4,639,306 $ Decorative Stone 7,296 $ 266,076 $ $17, $ $ 5,322 $ Granite Ballast 2,165,795 $ 7,953,391 $ $524, $ $ 159,068 $ Gypsum 409,273 $ 2,256,133 $ $162, $ $ 45,123 $ Leonardite 45,643 $ 571,362 $ $37, $ $ 11,427 $ Limestone 1,297,159 $ 1,809,107 $ $118, $ $ 36,182 $ Natural Gas # 2,096,129,579 $ 4,470,657,938 $ $277,967, $ $ 268,239,476 $ Oil # 57,203,384 $ 4,229,997,989 $ $273,789, $ $ 253,799,879 $ Sand & Gravel 12,983,519 $ 27,437,237 $ $1,767, $ $ 548,745 $ Shale 178,650 $ 178,650 $ $12, $ $ 3,573 $ Moss Rock 460 $ 42,937 $ $2, $ Trona 19,636,225 $ 451,440,510 $ $30,197, $ ,057,620 Uranium * 1,731,389 $ 47,567,992 $ $2,914, $ ,902,720 Gold - $ $ $ - Totals $ 13,506,565,446 $ 845,041, ,051,687 # Taxable units for oil and gas are gross sales units. ## Includes amounts collectible subject to $0.60 severance tax per ton limitation. * Taxable units for uranium are in pounds.

47

48 Property Tax Division General Information Brenda Arnold, Administrator (307) Property Division 122 West 25 th Street 2 nd Floor West Cheyenne, WY Brenda.Arnold@wyo.gov Statutory References W.S through ; through ; ; through ; through and Authorized Personnel Organizational Structure Clients Served 11 full-time Appraisal Services Group, Technical Services Group Mineral taxpayers, other state agencies, other governmental entities Division Biennium Budget $6,546,696 Division Fiscal Year Expenditures 2013 $1,995,170 Division Mission: The mission of the Property Tax Division is to support, train, and guide local governmental agencies in the uniform assessment, valuation and taxation of locally assessed property; assess, value and allocate public utility property; as well as to administer, collect and distribute designated taxes in accordance with Wyoming Statutes and Rules for the benefit of Wyoming taxpayers and citizens.

49 Percentage of Local and State Assessed Values-2013 Locally Assessed Values State Assessed Values Real Property $7,617,289,265 Number of Companies or Producers Type of Company or Production Assessed Value Personal Property $289,782, Oil 4,229,997,989 TOTAL $7,907,072, Natural Gas 4,470,657, Coal 4,178,694,049 The values represent 34.7% of the total state value. 7 Bentonite 87,579,599 4 Trona 451,440,510 5 Uranium 47,567, Sand & Gravel 27,437, All Other Minerals 13,190, Natural Gas Pipelines 211,824, Cell./Reseller Telephones 15,398, Airlines 5,460, Rural Telephones 10,048, Major Telephones 16,639, Private Electrics/Gas 438,606, Municipal Electrics 13,131, Rural Electrics 153,606, Liquid Pipelines 126,526,135 3 Railroads 378,257,080 8 Cable and Satellite 13,957,413 TOTAL 14,890,022,247 The values represent 65.3% of the total state value.

50 Total Irrigated Lands Total Dry Farm Total Range Lands Total Agricultural Lands Acres Valuation Acres Valuation Acres Valuation Acres Valuation Albany 69,027 2,183, ,585,548 6,263,314 1,654,575 8,446,972 Big Horn 112,039 13,018, ,606 1,887, ,645 14,906,306 Campbell ,581 94,570 2,590,457 2,180,143 8,062,493 2,275,611 10,754,531 Carbon 133,812 6,724,412 5, ,212 1,654,879 4,719,563 1,793,706 11,544,187 Converse 42,568 4,490,364 5, ,877 1,856,606 8,202,171 1,904,632 12,862,412 Crook 4, , ,685 3,229,759 1,235,309 8,348,598 1,363,284 12,002,536 Fremont 118,361 10,827, ,826 3,371, ,187 14,199,226 Goshen 110,584 13,880, ,857 4,825,408 1,005,498 7,728,357 1,269,939 26,433,908 Hot Springs 23,767 2,143, ,509 1,544, ,276 3,687,692 Johnson 57,428 6,615,633 2,661 56,457 1,457,557 8,221,729 1,517,646 14,893,819 Laramie 39,400 4,262, ,635 8,002,660 1,099,883 7,527,805 1,367,918 19,792,600 Lincoln 79,020 6,218,658 18, , ,395 1,968, ,179 8,723,996 Natrona 27,400 2,891,523 1,005 25,939 1,284,368 6,513,729 1,312,773 9,431,191 Niobrara 12,102 1,189,982 39,058 1,039,508 1,297,236 5,761,559 1,348,396 7,991,049 Park 111,212 12,673, ,594 3,212, ,806 15,886,208 Platte 75,217 7,760,328 86,580 2,355, ,165 3,675, ,962 13,791,166 Sheridan 63,494 7,523,321 25, , ,765 5,786, ,862 14,011,886 Sublette 133,629 4,227, ,793 3,962, ,422 8,189,742 Sweetwater 23,501 1,333, ,625,414 4,107,861 1,648,915 5,441,287 Teton 13,707 1,172,634 4, ,481 17, ,871 35,624 1,889,986 Unita 73,399 4,029, ,439 2,312, ,838 6,341,949 Washakie 41,219 5,697,879 2,397 48, ,476 1,812, ,092 7,559,260 Weston 2,826 93,698 30, ,658 1,004,706 3,332,910 1,038,169 4,232,266 Totals 1,368, ,484, ,493 24,662,118 22,484, ,867,751 24,675, ,014,175 Locally Assessed Valuations for the Year 2013

51 Locally Assessed Valuations for the Year 2013 Commercial Personal Property Total Commercial Land, Improvements & Personal Property Residential Personal Property Total Residential Land, Improvements & Personal Commercial Land Commercial Improvements Residential Land Residential Improvements Albany 12,096,284 55,727,768 10,330,402 78,154,454 56,587, ,538,213 2,019, ,144,754 Big Horn 1,406,877 5,325,421 6,698,481 13,430,779 12,017,305 39,628,950 1,696,937 53,343,192 Campbell 14,477,021 51,675,865 11,522,413 77,675,299 51,720, ,045,191 5,127, ,892,880 Carbon 3,817,267 16,948,460 6,320,061 27,085,788 24,375,141 64,228,679 2,074,107 90,677,927 Converse 4,324,358 12,283,535 7,676,284 24,284,177 20,877,626 65,281,198 1,557,500 87,716,324 Crook 850,994 5,468,308 4,042,269 10,361,571 15,828,118 29,816,725 2,007,856 47,652,699 Fremont 10,615,669 36,729,578 12,834,340 60,179,587 66,382, ,229,420 4,179, ,791,532 Goshen 1,800,301 6,875,677 6,482,207 15,158,185 9,663,498 52,696, ,823 63,333,713 Hot Springs 1,094,227 4,985,063 1,892,529 7,971,819 7,975,610 17,854,512 1,078,401 26,908,523 Johnson 2,816,171 9,831,756 4,230,429 16,878,356 20,723,020 48,622, ,273 70,255,703 Laramie 39,132, ,941,797 28,813, ,887, ,883, ,923,143 4,412, ,219,107 Lincoln 5,551,396 11,277,535 3,561,537 20,390,468 39,864, ,428,011 1,736, ,028,425 Natrona 37,340, ,889,271 54,281, ,511, ,565, ,334,187 4,949, ,848,838 Niobrara 348,028 1,437,070 1,313,800 3,098,898 2,192,412 8,873, ,648 11,326,217 Park 14,965,459 30,907,480 10,019,146 55,892,085 76,183, ,253,584 1,390, ,827,503 Platte 791,550 6,105,434 4,331,978 11,228,962 9,092,777 37,285,314 1,456,092 47,834,183 Sheridan 14,501,714 33,732,855 9,596,126 57,830,695 66,247, ,637,764 1,756, ,641,878 Sublette 8,065,017 9,618,279 13,226,755 30,910,051 35,949,254 60,606,374 1,809,123 98,364,751 Sweetwater 18,320,047 52,521,175 11,956,853 82,798,075 40,096, ,986,703 6,502, ,585,645 Teton 74,135,139 66,430,759 14,804, ,369, ,985, ,632, , ,480,257 Unita 4,786,372 16,635,123 8,252,329 29,673,824 22,198,235 80,481,428 1,897, ,576,973 Washakie 2,596,490 6,362,144 4,490,388 13,449,022 12,787,655 34,203, ,818 47,763,131 Weston 818,954 2,812,426 1,789,715 5,421,095 8,718,759 27,004,968 1,885,276 37,609,003 Totals 274,652, ,522, ,467,455 1,198,642,514 1,344,915,421 2,896,592,369 51,315,368 4,292,823,158

52 Locally Assessed Valuations for the Year 2013 Food Manufacturing Beveage Manufacturing Textile Mill Products Manufacturing Apparel Manufacturing Leather Manufacturing Wood Products Manufacturing Printing - Newspapers, Books, etc. Chemical Manufacturing Albany , ,643 17,081 Big Horn 642, , Campbell ,530 0 Carbon ,364 48,845 0 Converse 129, ,947 7,477 52, ,147 Crook 28, , Fremont 560, ,751 47, ,855 44,029 Goshen 1,185, ,768 0 Hot Springs , , Johnson 49, , , Laramie 24,117 4,501 21, ,466 2,052,705 4,050,856 Lincoln 74, , , ,244,982 Natrona 4, , , ,812 Niobrara 9, Park ,454 0 Platte 5, ,167-3,751 Sheridan ,873 0 Sublette 8,108 31, , ,070 Sweetwater ,309 21,445,835 Teton 1, , ,837 0 Unita , Washakie 624,403 3,164, ,853 92,163 23,894 Weston , ,009 Totals 3,348,781 3,733,718 34,382 66,061 42,698 3,388,424 3,472,045 28,112,466

53 Locally Assessed Valuations for the Year 2013 Plastic & Rubber Product Manufacturing Non-Metallic Mineral Product Manufacturing Primay Metal Manufacturing Fabricated Metal Product Manufacturing Machinery Manufacturing Computer & Electronic Product Manufacturing Equip. Appliance, & Component Manufactruing Transportation Equipment Manufacturing Albany 519,359 7,224,745 4,600 68,400 6,747 15, Big Horn 0 9,677, , Campbell , , Carbon Converse 0 226, , ,661,050 Crook 0 622, Fremont 25, ,316 93,009 1,768 11, ,174 Goshen 447, , , , ,649 2,183 Hot Springs 0 376,780 3, , Johnson ,328 35,929 5, ,507 Laramie 181,777 1,466, ,622, ,699 2, , ,064 Lincoln 80, , , ,489 Natrona 1,369,475 2,322, ,078 2,972,018 6,931,164 10, ,747 68,513 Niobrara 65, , , Park 0 19, , Platte 0 101,394 3,732 2, Sheridan , , Sublette 0 180, ,242 Sweetwater 0 1,768, , Teton Unita ,875 85, Washakie 0 72, ,828, , Weston 0 14, ,777 Totals 2,689,754 24,986,478 1,142,741 10,220,601 8,001, , ,040 3,130,640

54 Locally Assessed Valuations for the Year 2013 Furniture & Related Product Manufacturing Medical Equipment & Supplies Manufacturing Jewelry, Silverware & Plated Ware Manufacturing Oil and Gas Extraction Coal Mining Metal Ore Mining Non-Metal Mining & Quarrying Petroleum & Coal Product Manufacturing Albany 48, , , Big Horn ,140, , ,746 Campbell ,921, ,441,370 1, ,300 Carbon ,682, ,235 61, ,774,569 Converse ,297,821 32,284,520 6,514, ,732,839 Crook ,921, ,041, Fremont 33,487 1, ,270, , ,299 Goshen , , ,323 Hot Springs ,318,476 31,099 33, , ,415 Johnson ,246, ,592 0 Laramie 237, ,057 4,615, ,231 40,421,479 Lincoln 138, ,122,546 16,123, ,639 39,594,872 Natrona ,807, ,082,624 8,025,050 Niobrara ,040, ,891 Park ,947, Platte ,438, ,640 Sheridan 97, ,326, , ,783 Sublette ,243, Sweetwater ,715,679 45,750, ,587,217 0 Teton ,549 0 Unita ,736,871 1,317, ,544 Washakie ,032, ,213,381 1,402,339 Weston ,675, ,526 12,938,356 Totals 556,133 2, ,057 1,178,610, ,598,574 6,611, ,665, ,260,059

55 Locally Assessed Valuations for the Year 2013 Basic Chemical Manufacturing Pipeline Transportation Unspecifed Other Vacant Industrial Land Tobacco Manufacturing Paper Manufacturing Total Industrial Property Albany , , ,080,186 Big Horn 1,647 26, , , ,546,974 Campbell 0 467,408 19,650,228 61, ,844,999 Carbon 0 0 2,052, , ,690,865 Converse 0 11,970,607 7,084, , ,792,891 Crook 0 0 1,041,110 31, ,640,146 Fremont 1,735, ,330,172 43, ,223,420 Goshen ,070 46, ,499,958 Hot Springs ,956 44, ,870,652 Johnson 0 0 1,699, ,780,812 Laramie 24,805,514 7,576 1, , ,239,232 Lincoln , , ,907,519 Natrona 129, ,941 5,192, , , ,188,529 Niobrara ,703 32, ,415,679 Park 0 284,120 7,925, , ,429,054 Platte 0 2, ,449 17, ,977,602 Sheridan 0 0 2,054, ,092,843 Sublette 0 0 6,704 73, ,675,532 Sweetwater 7,500, ,340 7,900, , ,629,432 Teton , ,916 Unita 0 0 6,898,134 66, ,132,574 Washakie 0 113, ,760 99, ,932,699 Weston 179,667 33,056 64, , ,345,727 Totals 34,352,416 13,925,814 64,903,785 4,836, ,446 2,162,592,241

56 Locally Assessed Valuations for the Year 2013 Total Agricultural Land Valuation Total Residential Land, Improvements & Personal Property Total Commercial Land, Improvements & Personal Property Total Industrial Property Total Locally Assessed Albany 8,446, ,144,754 78,154,454 10,080, ,826,366 Big Horn 14,906,306 53,343,192 13,430,779 14,546,974 96,227,251 Campbell 10,754, ,892,880 77,675, ,844, ,167,709 Carbon 11,544,187 90,677,927 27,085, ,690, ,998,767 Converse 12,862,412 87,716,324 24,284,177 89,792, ,655,804 Crook 12,002,536 47,652,699 10,361,571 11,640,146 81,656,952 Fremont 14,199, ,791,532 60,179,587 92,223, ,393,765 Goshen 26,433,908 63,333,713 15,158,185 3,499, ,425,764 Hot Springs 3,687,692 26,908,523 7,971,819 7,870,652 46,438,686 Johnson 14,893,819 70,255,703 16,878, ,780, ,808,690 Laramie 19,792, ,219, ,887,590 84,239, ,138,529 Lincoln 8,723, ,028,425 20,390, ,907, ,050,408 Natrona 9,431, ,848, ,511, ,188, ,980,367 Niobrara 7,991,049 11,326,217 3,098,898 2,415,679 24,831,843 Park 15,886, ,827,503 55,892,085 20,429, ,034,850 Platte 13,791,166 47,834,183 11,228,962 2,977,602 75,831,913 Sheridan 14,011, ,641,878 57,830,695 24,092, ,577,302 Sublette 8,189,742 98,364,751 30,910, ,675, ,140,076 Sweetwater 5,441, ,585,645 82,798, ,629, ,454,439 Teton 1,889, ,480, ,369, ,916 1,092,395,084 Unita 6,341, ,576,973 29,673,824 68,132, ,725,320 Washakie 7,559,260 47,763,131 13,449,022 12,932,699 81,704,112 Weston 4,232,266 37,609,003 5,421,095 17,345,727 64,608,091 Totals 253,014,175 4,292,823,158 1,198,642,514 2,162,592,241 7,907,072,088

57 State Assessed Valuations for the Year 2013 Airlines Major Electrics Municipal Electrics REA Electrics Gas Distribution Gas Pipelines Liquid Pipelines Railroads Albany 339,382 16,091,131-1,450, ,432 10,728,289 1,991,735 19,524,773 Big Horn - 1,556,756 85,831 1,337, , ,117 4,148,960 8,959,014 Campbell 277,690 64,463,566 7,767,278 63,316,142 1,821,035 14,988,178 3,170,461 47,518,648 Carbon ,660,346-2,514,758 1,385,395 23,381,571 6,463,308 16,617,916 Converse ,720, , ,418 9,282,811 3,303,446 60,750,222 Crook ,248-3,125, ,176 16,548 7,333,413 5,265,747 Fremont 334,135 3,532,985-4,434,243 2,331,907 1,891,815 2,702,873 5,833,532 Goshen - - 2,567,665 2,526, , ,944 12,206,417 31,281,108 Hot Springs 158 1,540, , , ,614 2,521,365 3,673,857 Johnson 314 1,464,949-1,937, , ,761 1,274,059 - Laramie 990,729 26,641, ,532 4,588,209-7,167,239 9,685,053 32,096,239 Lincoln ,586,014-3,253, ,098 37,941,083 1,859,409 10,026,404 Natrona 1,460,549 14,246, ,881 3,374,618 2,334,747 13,322,303 10,246,450 Niobrara ,542 1,197,398 75, ,059,462 23,276,558 Park 215,694 4,053,359 1,336,903 1,511, ,753 2,376, ,455 4,590,589 Platte - 231, ,067 50,233, ,857 7,338,610 5,699,524 17,502,624 Sheridan 139,378 2,617,060-2,703, , ,815 14,860,751 Sublette 315 4,605, ,184 1,649,552 10,316 52,850 - Sweetwater 404,408 75,283, ,778 2,915,021 62,901,747 21,351,458 32,348,906 Teton 1,156, ,797,702 1,520, Unita ,245,907-1,004,169 1,177,797 29,114,627 7,028,212 14,151,571 Washakie 139,294 2,001, , , ,982 2,378,881 3,271,066 Weston - 1,647,424-1,437, ,798-9,016,676 16,461,105 Totals 5,460, ,464,776 13,131, ,606,270 21,141, ,824, ,526, ,257,080

58 State Assessed Valuations for the Year 2013 Cellular Telephones Major Telephones Reseller Telephones Rural Telephones Cable & Satellite Totals Non-Minerals Minerals TTL of All State Assessed Albany 742, ,164 35, , ,387 53,458,414 53,458,414 6,145,558 59,603,972 Big Horn 159,585 82,695 99, , ,299 18,111,564 18,111, ,770, ,882,139 Campbell 653,333 1,135,115 1, , , ,992, ,992,785 4,525,277,054 4,731,269,839 Carbon 403,398 1,027,788 57, , ,187 91,546,030 91,546, ,069, ,616,008 Converse 318, ,535 55,131 63, , ,617, ,617, ,682, ,300,481 Crook 141,290 18,082 6, ,437 82,896 16,705,069 16,705, ,885, ,590,465 Fremont 496, , , , ,850 23,893,574 23,893, ,376, ,269,996 Goshen 142,153 1,675 9, ,594 94,008 50,104,679 50,104,679 2,297,662 52,402,341 Hot Springs 164,366 11,403 16, , ,995 9,462,027 9,462, ,560, ,022,821 Johnson 322, ,926 4, , ,117 6,007,193 6,007, ,794, ,801,690 Laramie 2,623,784 2,868,987 1,076, ,075 6,512,761 94,963,749 94,963,749 89,053, ,016,792 Lincoln 575, ,394 3,642 1,264, ,302 81,725,991 81,725, ,112, ,838,661 Natrona 1,595,019 2,362,878 1,115, ,859 1,436,084 52,384,562 52,384, ,862, ,247,086 Niobrara 102,886 80,783 7,218 8,828 22,617 35,013,056 35,013,056 56,121,809 91,134,865 Park 474, ,402 9, , ,177 17,988,658 17,988, ,750, ,738,703 Platte 535, ,892 72, ,024 80,429 83,372,833 83,372,833 2,997,868 86,370,701 Sheridan 432,782 1,214,323 10, , ,205 23,122,222 23,122,222 69,156,337 92,278,559 Sublette 160,605 17,363 13, ,527 67,270 7,333,255 7,333,255 2,601,527,781 2,608,861,036 Sweetwater 975,360 1,900, , , , ,682, ,682,352 1,824,939,187 2,024,621,539 Teton 845, ,995 23, , ,971 9,006,062 9,006, ,025 9,899,087 Unita 311,981 1,229,365 49,367 1,787, ,776 83,297,671 83,297, ,957, ,254,903 Washakie 131,026 58,817 58, , ,326 10,339,370 10,339,370 58,053,293 68,392,663 Weston 91,095 3,719 11, , ,704 29,328,117 29,328,117 61,279,783 90,607,900 Totals 12,400,638 16,639,117 2,998,208 10,048,614 13,957,413 1,383,456,801 1,383,456,801 13,506,565,446 14,890,022,247

59 Comparison of State and Local Assessed Valuation for the Years State Assessed Locally Assessed Total Assessed Total 2013 Total vs '12 Total 2013 Total vs '12 Total 2013 Total 2012 '13 vs '12 Albany 59,603,972 61,564,854-1,960, ,826, ,565,286 10,261, ,430, ,130,140 8,300,198 Big Horn 192,882, ,849,143-5,967,004 96,227,251 95,757, , ,109, ,606,744-5,497,354 Campbell 4,731,269,839 5,032,191, ,921, ,167, ,874,459 21,293,250 5,559,437,548 5,839,065, ,627,943 Carbon 485,616, ,130, ,514, ,998, ,196,399 7,802, ,614, ,327, ,712,452 Converse 954,300, ,902, ,397, ,655, ,209,702 18,446,102 1,168,956,285 1,003,112, ,843,649 Crook 155,590, ,193,062 5,397,403 81,656,952 73,536,585 8,120, ,247, ,729,647 13,517,770 Fremont 514,269, ,916, ,646, ,393, ,639,616 5,754, ,663,761 1,016,556, ,892,359 Goshen 52,402,341 42,758,229 9,644, ,425, ,519,821 2,905, ,828, ,278,050 12,550,055 Hot Springs 182,022, ,045,299-21,022,478 46,438,686 45,229,381 1,209, ,461, ,274,680-19,813,173 Johnson 573,801, ,485, ,684, ,808, ,689,661 20,119, ,610,380 1,095,175, ,565,173 Laramie 184,016, ,211,816 10,804, ,138, ,429,739 27,708,790 1,046,155,321 1,007,641,555 38,513,766 Lincoln 420,838, ,238, ,399, ,050, ,010,642 3,039, ,889, ,249, ,360,082 Natrona 460,247, ,617,143-82,370, ,980, ,390,904 87,589,463 1,255,227,453 1,250,008,047 5,219,406 Niobrara 91,134,865 83,954,948 7,179,917 24,831,843 24,271, , ,966, ,226,755 7,739,953 Park 527,738, ,129,756-35,391, ,034, ,804,587 9,230, ,773, ,934,343-26,160,790 Platte 86,370,701 87,817,515-1,446,814 75,831,913 70,849,635 4,982, ,202, ,667,150 3,535,464 Sheridan 92,278, ,850,134-62,571, ,577, ,402,331 6,174, ,855, ,252,465-56,396,604 Sublette 2,608,861,036 3,964,885,101-1,356,024, ,140, ,262, ,671 3,022,001,112 4,377,147,506-1,355,146,394 Sweetwater 2,024,621,539 2,208,033, ,411, ,454, ,165,381 33,289,058 2,703,075,978 2,853,198, ,122,703 Teton 9,899,087 10,900,038-1,000,951 1,092,395,084 1,120,098,345-27,703,261 1,102,294,171 1,130,998,383-28,704,212 Unita 323,254, ,558, ,303, ,725, ,176,450 19,548, ,980, ,734, ,754,723 Washakie 68,392,663 70,304,832-1,912,169 81,704,112 78,139,654 3,564, ,096, ,444,486 1,652,289 Weston 90,607,900 94,872,362-4,264,462 64,608,091 63,012,460 1,595, ,215, ,884,822-2,668,831 Totals 14,890,022,247 17,602,411,727-2,712,389,480 7,907,072,088 7,640,232, ,839,237 22,797,094,335 25,242,644,578-2,445,550,243

60 Motor Vehicle and Trailer Valuation Valuation of Property 2012 Gross Gross Valuation Omitted on 2012 Valuation as of 6/30/2013 Tax Roll Albany 5,661,855 2,930, ,134 Big Horn 73,132,329 33,739,957 0 Campbell 414,380, ,258,256-4,839,203 Carbon 123,427,891 63,356,720 24,954,792 Converse 3,716,367 2,019,616 14,701 Crook 58,542,400 61,789,387 82,929 Fremont 292,996, ,442,788 1,016,635,816 Goshen 81,342,246 42,339,779 2,883 Hot Springs 38,221,569 20,963, ,010 Johnson 85,497,191 55,870,572 15,473,987 Laramie 283,286, ,690,478 91,553 Lincoln 131,485,366 68,694, ,009 Natrona 581,194, ,026,560 16,981,352 Niobrara 23,999,264 12,433,015 0 Park 214,182, ,176, ,387 Platte 72,203,504 39,036,239 16,327 Sheridan 205,931, ,467,634 32,597 Sublette 118,607,667 65,848, ,843 Sweetwater 376,931, ,102 2,404 Teton 204,529, ,299,906 2,383,354 Uinta 149,875,895 77,811,154-2,610,910 Washakie 66,924,994 34,688,044 37,973 Weston 54,046,962 30,232, ,610 Totals 3,660,120,557 1,920,534,101 1,071,034,548

61 County Taxes Levied for the Year 2013 Airport Operations Building Fund Civil Defense Fair Operation County Fire Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany Big Horn Campbell Carbon , Converse , Crook , Fremont , Goshen , Hot Springs , , , Johnson , Laramie , Lincoln , Natrona Niobrara , Park , Platte , Sheridan Sublette , , , ,347 Sweetwater ,835, Teton , ,247 Uinta Washakie , Weston , Totals 942,135-54,842 5,090,595 1,038,594

62 County Taxes Levied for the Year 2013 Other General Fund Hospital Operation Library Operation Museum Operation Ag. & Home Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany ,481, Big Horn ,193, , Campbell ,437, Carbon ,797, , , , Converse ,692, ,275, ,149, Crook ,247, , Fremont ,949, ,842, , Goshen ,527, , Hot Springs ,321, , , , ,681 Johnson ,250, , , Laramie ,938, ,092, Lincoln ,666, ,300, Natrona ,062, Niobrara ,159, , Park ,188, , , Platte ,511, , Sheridan ,242, Sublette ,065, ,211, , ,242 Sweetwater ,276, , ,062, , Teton ,949, ,962, Uinta ,851, , Washakie ,588, , Weston ,439, , Totals 227,839,681 2,465,845 18,654,085 1,908, ,923

63 County Taxes Levied for the Year 2013 Public Health Purposes Recreation System Road and Bridge Purpose Levy Grand Total Under 12- Mill Limit TTL County Bond and Interest Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany ,481, ,481,164 Big Horn ,469, ,469,313 Campbell ,437, ,437,344 Carbon ,959, ,959,377 Converse , , ,027, ,027,475 Crook ,846, ,846,969 Fremont , ,867, ,867,965 Goshen ,929, ,929,937 Hot Springs , , ,741, ,741,538 Johnson ,415, ,415,325 Laramie ,553, ,553,864 Lincoln ,466, ,466,669 Natrona ,062, ,062,729 Niobrara ,391, ,391,600 Park , ,473, ,473,283 Platte ,946, ,946,431 Sheridan ,242, ,242,270 Sublette , , ,140, ,256, ,256,498 Sweetwater , , ,436, ,436,912 Teton ,917, ,917,501 Uinta ,383, ,383,763 Washakie ,801, ,801,161 Weston ,862, ,862,592 Totals 1,065,223 1,166,963 4,642, ,971, ,971,680

64 State Foundation Program 12- Mills 6-Mill Mandatory County School Levy Levies for K-12 Education Boards of Cooperative Education Vocational & Adult Education Recreation 25-Mill Mandatory Levy Bonds & Interest Grand Total K 12 Education Albany 4,481,164 2,240,582 9,335, ,430 1,493,721 17,924,655 Big Horn 3,469,313 1,734,656 7,227, , ,108-12,850,109 Campbell 66,713,251 33,356, ,985,939 2,779,719 5,559, ,394,972 Carbon 8,959,377 4,479,689 18,665, , , ,615 1,527,735 35,999,224 Converse 14,027,475 7,013,738 29,223, ,870 1,168,957-52,356,947 Crook 2,846,969 1,423,485 5,931, , ,320,263 Fremont 10,867,965 5,433,983 22,641, , , , ,749 40,931,410 Goshen 1,929, ,969 4,020,703 79, ,827-7,156,207 Hot Springs 2,741,538 1,370,769 5,711, , ,462-10,337,884 Johnson 9,415,325 4,707,662 19,615, , ,610-34,915,162 Laramie 12,553,864 6,276,932 26,153,883-1,046,156 46,030,835 Lincoln 9,466,669 4,733,334 19,722, , , ,790 35,819,212 Natrona 15,062,729 7,531,365 31,380, ,614 1,255,227-55,857,621 Niobrara 1,391, ,800 2,899, ,967-5,102,535 Park 10,473,283 5,236,641 21,819, , ,773-38,540,875 Platte 1,946, ,216 4,055,065 81, ,203-7,218,017 Sheridan 5,242,270 2,621,135 10,921,397 39, , ,710 19,449,683 Sublette 36,264,013 18,132,007 75,550,028 1,590,884 3,022, ,558,933 Sweetwater 32,436,912 16,218,456 67,576,899 1,944, ,677 2,703,076 2,043, ,182,800 Teton 13,227,530 6,613,765 27,557, , ,065-48,831,632 Uinta 6,383,763 3,191,881 13,299,505 1,054, ,980-24,461,230 Washakie 1,801, ,581 3,752, , ,870 7,293,128 Weston 1,862, ,296 3,880,400 63, ,216-6,893,164 Totals 273,565, ,782, ,927,358 12,256,588 1,358,380 22,210,208 7,326,266 1,023,426,498

65 Special County District Taxes Levied for the Year 2013 Special County Other Special County District Taxes Total Special Special Weed & Pest Levies Fire District District Taxes Mills Amount Taxes Amount District Types District Type Code Key Amount , ,937 1,551,915 A.B,G.L 2,294, , ,482 3,137,904 A,C,J,K,L,P 4,222, ,188-22,611,682 A,C,G A - Hospital 23,517, ,510-2,558,222 C,D,F,G,J,K,L B - Fire 3,272, ,081,285-2,152,049 A,C,H,J, L C - Cemetery 3,233, , ,989 A, M D - Museum 1,423, ,811,328 2,621,503 3,396,128 C,G,J,L E - Recreation 7,828, , , ,262 C,G,L F - Water Conservancy 911, , , ,210 C,G G - Water & Sewer 1,243, , ,870 6,485,590 A,C,K,L H - Improvement & Service 7,434, ,569,233 1,499,940 1,369,221 G,H,J,L,O I - Weed & Pest 4,438, , ,755 3,340,343 A,C J - Solid Waste Disposal 4,320, ,255,227 2,192, ,981 G,O K - Rural Health Care 3,817, , ,121 1,043,701 A,L,P L - Conservation 1,482, ,774 2,604,949 4,401,950 A,C,D,L M - Sanitary & Improvement 7,879, , ,501 1,465,246 A,C,L,P N - Flood Control 2,115, , ,312 - B O - Downtown Development 1,607, ,730-6,591,552 C,H,K P - Senior Citizens' Service 7,241, ,189 1,738,231 6,811,212 A,C,G,H,J 9,330, ,102, ,228 5,029,186 A,G,L 6,531, ,954 1,068, ,590 F,G,L 2,000, , , ,090 C,J,L 1,329, , ,139 1,202,855 A,J,D,G,H 1,908,426 16,710,925 16,736,826 75,938, ,386,629

66 Municipal Taxes Levied for the Year 2013 Total Municipal Taxes Under Bonds & Grand Total Municipal 8-Mill Limit Interest Levies Albany 1,771,504-1,771,504 Big Horn 270,702 29, ,706 Campbell 1,806,395-1,806,395 Carbon 1,245,986-1,245,986 Converse 509, ,721 Crook 190, ,977 Fremont 979, ,594 Goshen 314, ,650 Hot Springs 173, ,686 Johnson 327, ,610 Laramie 4,424,172-4,424,172 Lincoln 566, ,485 Natrona 4,190,931-4,190,931 Niobrara 66,078-66,078 Park 778, ,143 Platte 279, ,427 Sheridan 1,404,367-1,404,367 Sublette 272, ,036 Sweetwater 2,704,400-2,704,400 Teton Uinta 836, ,393 Washakie 208, ,875 Weston 188, ,024 Totals 23,510,156 29,004 23,539,160

67 Community College Operating (4 Mills) Levies for Community Colleges Community College Operating (up to 1 mill Board Approved) Community College BOCES (0.5 Mills) Community College Operating (up to 5 mills Voter Approved) Community College Bonds & Interest Grand Total Community Colleges Albany - Big Horn - Campbell - Carbon - Converse - Crook - Fremont 3,622, , , ,834 5,913,985 Goshen 643, ,828 80, ,554 Hot Springs - Johnson - Laramie 4,184,621 1,046,155 5,230,776 Lincoln - Natrona 5,020,910 1,255, ,614 2,372,380 9,276,131 Niobrara - Park 3,491, ,774 4,363,868 Platte - Sheridan 1,747, , ,428 2,402,707 Sublette - Sweetwater 10,812,304 2,703, ,192 14,123,572 Teton - Uinta - Washakie - Weston - Totals 29,522,319 7,380,580 1,987,480-3,305,214 42,195,593

68 Grand Total All Taxes Levied Grand Total Average Taxes Mill Total Special State Grand Total All Grand Total County Levies Municipal District Taxes Grand Total All General Mills Amount Levies Education Fund Levied Levy Albany ,481,164 1,771,504 2,294,282 17,924,655 None 26,471, Big Horn ,469, ,706 4,222,604 12,850,109 None 20,841, Campbell ,437,344 1,806,395 23,517, ,394,972 None 334,156, Carbon ,959,377 1,245,986 3,272,732 35,999,224 None 49,477, Converse ,027, ,721 3,233,334 52,356,947 None 70,127, Crook ,846, ,977 1,423,483 10,320,263 None 14,781, Fremont ,867, ,594 7,828,959 46,845,395 None 66,521, Goshen ,929, , ,411 8,040,761 None 11,196, Hot Springs ,741, ,686 1,243,386 10,337,884 None 14,496, Johnson ,415, ,610 7,434,902 34,915,162 None 52,092, Laramie ,553,864 4,424,172 4,438,394 51,261,611 None 72,678, Lincoln ,466, ,485 4,320,987 35,819,212 None 50,173, Natrona ,062,729 4,190,931 3,817,777 65,133,752 None 88,205, Niobrara ,391,600 66,078 1,482,789 5,102,535 None 8,043, Park ,473, ,143 7,879,673 42,904,743 None 62,035, Platte ,946, ,427 2,115,602 7,218,017 None 11,559, Sheridan ,242,270 1,404,367 1,607,024 21,852,390 None 30,106, Sublette ,256, ,036 7,241, ,558,933 None 178,328, Sweetwater ,436,912 2,704,400 9,330, ,306,372 None 181,778, Teton ,917,501-6,531,708 48,831,632 None 65,280, Uinta ,383, ,393 2,000,122 24,461,230 None 33,681, Washakie ,801, ,875 1,329,250 7,293,128 None 10,632, Weston ,862, ,024 1,908,426 6,893,164 None 10,852, Totals 264,971,680 23,539, ,386,629 1,065,622,091 1,463,519, Percent of Taxes 18.11% 1.61% 7.47% 72.81% %

69 Property Tax Comparison, All Taxes Levied Amount of Increase or Decrease Percent of Increase or Decrease 2012 Property Taxes 2013 Property Taxes Albany 24,405,549 26,471,605 2,066, % Big Horn 21,362,704 20,841,732 (520,972) % Campbell 349,458, ,156,581 (15,301,762) % Carbon 57,907,293 49,477,319 (8,429,974) % Converse 60,249,486 70,127,477 9,877, % Crook 13,947,921 14,781, , % Fremont 74,674,579 66,521,913 (8,152,666) % Goshen 10,337,549 11,196, , % Hot Springs 15,850,821 14,496,494 (1,354,327) % Johnson 69,671,169 52,092,999 (17,578,170) % Laramie 69,929,010 72,678,041 2,749, % Lincoln 57,238,505 50,173,353 (7,065,152) % Natrona 87,616,526 88,205, , % Niobrara 7,507,358 8,043, , % Park 63,756,516 62,035,842 (1,720,674) % Platte 11,611,690 11,559,477 (52,213) % Sheridan 33,824,971 30,106,051 (3,718,920) % Sublette 258,156, ,328,749 (79,828,023) % Sweetwater 189,611, ,778,316 (7,832,760) % Teton 66,420,376 65,280,841 (1,139,535) % Uinta 40,822,474 33,681,508 (7,140,966) % Washakie 10,626,437 10,632,414 5, % Weston 11,055,522 10,852,206 (203,316) % Totals 1,606,042,647 1,463,519,560 (142,523,087) %

70 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2013 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Afton 16,100, A,I 257, , , ,078,745 Albin 627, B,I,J,L 12, , , ,423 Alpine 9,092, A,I 168, , , ,729 Baggs 2,304, C,D,F,I,J,L 43, , , ,525 Bairoil 50,683, I,J 702, ,745, , ,854,157 Bar Nunn 14,976, I 314, , , ,211,486 Basin 6,314, A,I,K,L 148, , , ,938 Bear River 3,587, I,L 48, , , ,036 Big Piney 3,269, C,I,K 48, , , ,768 Buffalo 39,335, A,C,I,K,L 827, ,750, , ,892,359 Burlington 1,318, A,B,C,I,L 36, , , ,889 Burns 2,170, B,I,J,L 43, , , ,624 Byron 2,070, A,C,I,J,L,P 52, , , ,297 Casper 463,379, I 6,023, ,044, ,707, ,775,701 Cheyenne 546,175, I,L 7,646, ,762, ,369, ,778,450 Chugwater 1,321, B,C,I,L,P 35, , , ,777 Clearmont 726, I 10, , , ,933 Cody 114,410, A,B,C,I 2,517, ,606, , ,695,185 Cokeville 2,524, B,C,I 45, , , ,644 Cowley 3,638, A,C,I,L,P 86, , , ,943 Dayton 5,931, I 83, , , ,276 Deaver 823, A,C,I,L,P 18, , , ,358 Diamondville 3,166, A,B,C,I 53, , , ,112 Dixon 491, C,D,F,I,J,L 10, , , ,433 Douglas 46,434, I,L 614, ,089, , ,075,369 Dubois 9,637, B,C,I,J,L 204, , , ,156 E. Thermopolis 1,155, C,I 16, , , ,286 Edgerton 920, I 11, , , ,131 Elk Mountain 4,370, I,L 61, , , ,453 Encampment 3,339, I,L 46, , , ,922 Evanston 80,518, I,L 1,080, ,752, , ,476,447

71 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2013 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Evansville 19,229, I 249, , , ,401,631 Frannie (B/H) 525, A,C,I,L,P 11, , , ,184 Frannie (Park) 92, A,C,I 1, , ,854 Ft. Laramie 1,264, C,I,L 20, , , ,435 Gillette 214,341, A,C,I 3,267, ,538, ,714, ,520,335 Glendo 1,520, I,L,P 34, , , ,449 Glenrock 14,465, A,C,I,L 321, , , ,077,356 Granger 1,410, A,I 21, , , ,614 Greybull 8,824, A,C,I,K,L 233, , , ,110 Green River 78,183, A,I 1,195, ,034, , ,855,307 Guernsey 7,745, I,L,P 176, , , ,877 Hanna 4,156, I,L 58, , , ,204 Hartville 487, I,L,P 11, , , ,695 Hudson 2,197, I,J,L 39, , , ,183 Hulett 3,521, A,I 63, , , ,729 Jackson 206,348, A,I,L 2,796, ,141, ,938,091 Kaycee 1,615, A,C,I,K,L 33, , , ,785 Kemmerer 16,144, A,B,C,I 282, , , ,160,064 Kirby 793, C,I 11, , , ,726 LaBarge 3,710, A,C,I 64, , , ,338 LaGrange 983, C,I,L 15, , , ,723 Lander 62,719, I,J,L 1,128, ,282, , ,913,477 Laramie 220,073, A,I,L 3,741, ,563, ,760, ,065,333 Lingle 2,738, I,L 41, , , ,917 Lost Springs 233, I,L 3, , ,578 Lovell 10,277, A,C,I,L,P 251, , , ,525 Lusk 7,779, A,I,L,P 171, , , ,660 Lyman 11,450, F,I,L 165, , , ,207 Manderson 538, A,I,K,L 12, , , ,923 Manville 480, A,I,L,P 10, , , ,556 Marbleton 6,391, C,I,K 94, , , ,487 Medicine Bow 1,471, I,K,L 27, , , ,152

72 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2013 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Meeteetse 1,788, A,B,C,D,I,L 38, , , ,209 Midwest 2,833, I 36, , , ,545 Mills 22,526, I 292, ,168, , ,641,939 Moorcroft 5,964, A,I 107, , , ,505 Mountain View 8,992, C,F,I,L 147, , , ,506 Newcastle 17,052, A,D,I,L 372, , , ,267,391 Opal 364, A,B,C,I 6, , , ,210 Pavillion 794, C,I,J 14, , , ,706 Pine Bluffs 8,155, B,I,J,L 163, , , ,523 Pine Haven 5,414, A,I 97, , , ,299 Pinedale 24,343, C,I,K 342, ,083, , ,620,537 Powell 39,260, A,B,C,I 905, ,943, , ,044,787 Ranchester 5,484, I 76, , , ,026 Rawlins 54,173, I,L 756, ,651, , ,841,315 Riverside 741, I,L 10, , , ,264 Riverton 76,358, B,C,I,J 1,668, ,915, , ,966,107 Rock River 1,364, A,I,L 23, , , ,644 Rock Springs 202,494, I,J 2,979, ,109, ,619, ,708,576 Rolling Hills 2,815, A,C,I,L 62, , , ,699 Superior 809, I,J 11, , , ,822 Saratoga 15,322, C,I,L 259, , , ,064,244 Sheridan 163,404, I 2,287, ,088, ,307, ,683,392 Shoshoni 2,990, C,I,J 51, , , ,287 Sinclair 69,377, I,L 968, ,396, , ,919,384 Star Valley Ranch 19,438, C,A,I 320, , , ,312,072 Sundance 8,972, A,I 161, , , ,583 Ten Sleep 2,087, C,I,J,L 40, , , ,511 Thayne 3,653, A,C,I 58, , , ,782 Thermopolis 19,761, C,I 286, , , ,338,525 Torrington 33,822, I,L 507, ,691, , ,469,025 Upton 6,450, A,D,I,L 140, , , ,189 Van Tassell 112, A,B,I,L,P 2, , ,791 Wamsutter 4,468, I,J 61, , , ,844

73 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2013 Municipal Valuation County Tax Levy Including Foundation Program Municipal Tax Levy Total Tax Levy Mills Special Dist. Amount Mills Amount Mills Amount Mills Amount Wheatland 24,347, I,L,P 553, ,083, , ,832,187 Worland 38,434, B,I,J,L 807, ,927, , ,926,802 Wright 11,458, A,C,G,I 266, , , ,884 Yoder 522, I,L 7, , , ,170 Totals 3,258,891,706 50,725, ,294,413 23,539, ,559,339 SPECIAL DISTRICTS: A - Hospital F - Water Conservancy L - Conservation B - Fire G - Water & Sewer M - Sanitary & Improvement C - Cemetery H - Improvement & Service N - Flood Control D - Museum I - Weed & Pest O - Downtown Development E - Recreation J - Solid Waste Disposal P - Senior Citizens' Services K - Rural Health Care

74 Private Railroad Cars Valuation and Taxes Valuation Taxes Albany 2,417, ,610 Big Horn 986,466 61,871 Campbell 3,510, ,206 Carbon 2,072, ,006 Converse 3,954, ,056 Crook 442,262 27,739 Fremont 640,674 40,183 Goshen 2,261, ,869 Hot Springs 395,028 24,776 Johnson - - Laramie 3,786, ,474 Lincoln 1,267,128 79,474 Natrona 1,103,973 69,241 Niobrara 1,106,145 69,377 Park 620,295 38,905 Platte 1,537,088 96,406 Sheridan 1,374,475 86,207 Sublette - Sweetwater 4,038, ,304 Teton - - Uinta 1,788, ,145 Washakie 362,402 22,731 Weston 1,524,609 95,623 Total 35,191,415 2,207,203

75 Wyoming Ad Valorem Taxes Levied State County Special District School Municipal Year Taxes Taxes Taxes Taxes Taxes Total Taxes ,017,035 6,212, ,146 15,633,392 2,080,438 25,123, ,091,678 6,263, ,514 17,125,928 2,083,435 26,689, ,152,934 7,005, ,437 18,492,271 2,305,312 29,223, ,201,050 7,142, ,686 19,664,493 2,293,841 30,562, ,244,468 7,492, ,860 21,519,680 2,623,381 33,295, ,620 8,015, ,474 23,289,675 2,594,398 35,173, ,793 8,726, ,477 26,250,551 2,583,799 38,873, ,565 8,701, ,177 29,049,040 2,629,283 41,809, ,010,061 9,270, ,768 30,835,400 2,715,469 44,432, ,046,266 9,756, ,285 33,085,830 2,814,471 47,418, ,089,965 10,638, ,799 34,673,718 3,103,325 50,183, ,122,981 10,706, ,314 37,204,421 3,232,129 53,156, ,148,551 11,442, ,317 38,758,869 3,178,283 55,523, ,168,237 11,280, ,192 40,862,467 3,151,311 57,382, ,927,163 11,734,782 1,131,159 45,538,786 3,552,116 64,884, ,362,337 11,692,107 1,253,249 49,641,718 3,173,887 68,123, ,855,438 12,629,357 1,415,164 55,067,293 3,303,065 74,270, None 13,397,336 1,724,859 59,892,482 3,258,763 78,273, None 14,044,345 1,861,143 64,595,494 3,317,388 83,818, None 15,071,008 2,147,068 68,297,268 3,277,412 88,792, None 15,788,644 2,032,623 72,787,731 3,141,527 93,750, None 19,338,778 2,510,767 81,817,966 3,270, ,938, None 24,091,368 3,441,977 99,969,410 3,580, ,082, None 28,578,062 4,208, ,694,563 4,199, ,680, None 31,142,489 5,932, ,919,850 4,202, ,196, None 36,504,254 9,101, ,859,368 4,286, ,750, None 43,193,181 10,544, ,363,624 4,683, ,785, None 52,070,694 11,159, ,012,808 5,172, ,415, None 74,155,321 16,290, ,100,366 5,474, ,020, None 86,927,788 29,043, ,913,443 5,947, ,832, None 100,771,128 33,984, ,729,274 7,098, ,582, None 98,489,102 29,182, ,208,573 7,779, ,659, None 99,014,833 26,029, ,913,694 7,781, ,740,057

76 State County Special District School Municipal Year Taxes Taxes Taxes Taxes Taxes Total Taxes 1986 None 90,475,805 26,918, ,019,128 7,314, ,727, None 69,150,015 21,700, ,750,651 7,105, ,706, None 69,347,458 21,379, ,969,575 7,000, ,696, None 67,172,304 21,957, ,195,376 6,665, ,990, None 70,515,290 23,784, ,307,983 6,406, ,013, None 74,859,655 25,129, ,879,835 6,080, ,949, None 71,104,002 24,251, ,839,399 6,538, ,733, None 72,301,589 25,872, ,906,471 6,543, ,623, None 73,153,872 27,243, ,056,864 7,190, ,644, None 72,148,611 28,305, ,800,863 7,752, ,007, None 74,296,778 30,137, ,317,088 8,258, ,010, None 82,396,282 32,582, ,112,032 8,962, ,052, None 85,770,335 34,341, ,020,323 9,419, ,551, None 81,070,433 32,700, ,502,782 9,642, ,916, None 91,245,828 35,821, ,165,577 10,189, ,421, None 121,296,576 44,955, ,723,972 10,958, ,934, None 128,367,852 46,910, ,788,327 11,386, ,452, None 119,082,631 46,860, ,819,233 12,204, ,967, None 158,215,719 58,903, ,943,176 13,110, ,173, None 190,355,489 69,518, ,575,327 14,493,894 1,044,942, None 245,426,871 89,250, ,132,486 16,191,853 1,331,002, None 255,109,317 95,130,951 1,007,898,085 18,786,210 1,376,924, None 257,315, ,199,271 1,025,256,292 21,362,225 1,408,133, None 339,582, ,631,016 1,357,680,471 22,550,689 1,851,444, None 246,098, ,394, ,609,943 22,383,177 1,362,485, None 282,071, ,090,503 1,131,179,096 22,432,613 1,545,773, None 292,611, ,860,848 1,174,767,844 22,802,437 1,606,042, None 264,971, ,386,629 1,065,622,091 23,539,160 1,463,519,560

77 Miscellaneous Tax Information for the Year 2013 Total State Assessed Valuation 22,797,094,335 Total Taxes Levied Collectible 1,463,519,560 Average Tax Levy for All Purposes, in Mills (Not including Municipal Levies) Average Tax Levy for Municipalities, in Mills (All Purposes) State Tax Levy, in Mills (General Fund) None Foundation Program Fund Levy, in Mills County Tax Levy, in Mills (Average) Special District Tax Levy, in Mills (Average) School Tax Levy, in Mills (Average) Municipal Tax Levy, in Mills (Average) Proportion of State Taxes to Total Taxes 0.000% Proportion of County Taxes to Total Taxes % Proportion of Special District Taxes to Total Taxes 7.474% Proportion of School District Taxes to Total Taxes % Proportion of Municipal Taxes to Total Taxes 1.609% TOTAL % Taxes Under State Control (General Fund) 0.000% Taxes Under Local Control % Foundation Program Fund % TOTAL %

78 Proportion of. Taxable Valuation Contributed by Each County for the Year All Taxes Contributed by Each County for the Year Taxable Valuation of Various Classes of Property for the Tax Year Campbell % 1 Campbell % 1 Natural Gas Production % 2 Sublette % 2 Sweetwater % 2 Residential Lands and Improvements % 3 Sweetwater % 3 Sublette % 3 Oil Production % 4 Natrona 5.506% 4 Natrona 6.027% 4 Coal % 5 Converse 5.128% 5 Laramie 4.966% 5 Industrial and Manufacturing Property 9.486% 6 Teton 4.835% 6 Converse 4.792% 6 Commercial Lands and Improvements 4.212% 7 Laramie 4.589% 7 Fremont 4.545% 7 Trona Production 1.980% 8 Fremont 3.973% 8 Teton 4.461% 8 Electric/Gas Distribution 1.924% 9 Park 3.828% 9 Park 4.239% 9 Railroads 1.659% 10 Lincoln 3.460% 10 Johnson 3.559% 10 Agricultural Lands 1.110% 11 Johnson 3.442% 11 Lincoln 3.428% 11 Commercial Personal Property 1.046% 12 Carbon 3.275% 12 Carbon 3.381% 12 Natural Gas Pipelines 0.929% 13 Uinta 2.334% 13 Uinta 2.301% 13 Electric-Cooperatives 0.674% 14 Sheridan 1.916% 14 Sheridan 2.057% 14 Liquid Pipelines 0.555% 15 Albany 1.638% 15 Albany 1.809% 15 Bentonite Production 0.384% 16 Big Horn 1.268% 16 Big Horn 1.424% 16 Residential Personal Property 0.225% 17 Crook 1.041% 17 Crook 1.010% 17 Uranium Production 0.209% 18 Hot Springs 1.002% 18 Hot Springs 0.991% 18 Sand and Gravel Production 0.120% 19 Platte 0.712% 19 Platte 0.790% 19 Major Telecommunications 0.073% 20 Goshen 0.705% 20 Goshen 0.765% 20 Cell/Reseller Telecommunications 0.068% 21 Weston 0.681% 21 Weston 0.742% 21 Cable/Satellite 0.061% 22 Washakie 0.658% 22 Washakie 0.726% 22 All Other Minerals 0.058% 23 Niobrara 0.681% 23 Niobrara 0.550% 23 Municipal Electric 0.058% TOTAL % TOTAL % 24 Rural Telecommunications 0.044% 25 Airlines 0.024% TOTAL %

79 Veterans Exemption Valuations and Benefits Granted for the Year 2013 Real - Personal Property Motor Vehicle and Trailer* Number of Total Tax Valuation Taxes Valuation Taxes Exemptions Benefit Granted Albany 2,762, , ,363,322 22, , , Big Horn 1,462, , ,350 8, , Campbell 2,268, , ,092,838 32, , , Carbon 1,219,486 84, ,645 22, , Converse 1,439,799 95, ,296 19, , Crook 1,112,121 72, ,927 7, , Fremont 4,135, , ,723, , , , Goshen 1,876, , ,608 19, , Hot Springs 837,067 56, ,470 23, , Johnson 1,571, , ,430 7, , Laramie 15,306,244 1,070, ,094, , ,577 1,373, Lincoln 1,577, , ,949 9, , Natrona 6,385, , ,462,641 73, , , Niobrara 359,004 26, ,964 3, , Park 4,052, , ,100,418 33, , , Platte 1,649, , ,458 21, , Sheridan 3,992, , ,616,383 78, , , Sublette 897,000 55, ,275 7, , Sweetwater 3,249, , ,412,038 42, , , Teton 866,850 50, ,071 4, , Uinta 1,933, , ,096 26, , Washakie 1,124,276 83, ,413 9, , Weston 1,008,671 73, ,068 6, , Totals $ 61,090, $ 4,320, $ 49,398, $ 1,080, $ 31, $ 5,401, * Includes POW, Disabled and Indian License Fee Exemptions

80 Wyoming State Mill Levies and Taxable Valuation Taxable Valuation Taxable Valuation Year Levies Year Levies Mills 880,619, None 7,830,714, Mills 915,793, None 5,972,690, Mills 963,565, None 5,894,142, Mills 1,010,061, None 5,729,686, Mills 1,046,266, None 6,074,431, Mills 1,089,966, None 6,386,986, Mills 1,122,980, None 6,053,341, Mills 1,148,549, None 5,175,049, Mills 1,168,236, None 6,291,213, Mills 1,170,865, None 6,231,754, Mills 1,181,169, None 6,423,400, Mills 1,236,958, None 7,145,869, None 1,317,876, None 7,441,470, None 1,384,453, None 7,025,478, None 1,435,955, None 7,896,856, None 1,486,086, None 10,542,096, None 1,708,945, None 11,169,306, None 2,168,456, None 10,340,086, None 2,489,382, None 13,679,536, None 2,804,216, None 16,445,084, None 3,251,778, None 20,978,659, None 3,702,626, None 21,491,267, None 4,515,133, None 21,898,331, None 6,176,290, None 29,219,533, None 8,107,583, None 21,316,477, None 7,936,540, None 24,339,700, None 7,945,490, None 25,242,644, None 8,389,156, None 22,797,094,335

81 County Valuations and Classification 2013 Gross Valuation Real & Personal Property Gross Valuation Motor Vehicles as of July 1, 2013 Private Railroad Total Gross Class Car Valuations Valuation Albany First 373,430,338 2,930,210 2,417, ,777,806 Big Horn First 289,109,390 33,739, , ,835,813 Campbell First 5,559,437, ,258,256 3,510,949 5,788,206,753 Carbon First 746,614,775 63,356,720 2,072, ,044,292 Converse First 1,168,956,285 2,019,616 3,954,982 1,174,930,883 Crook First 237,247,417 61,789, , ,479,066 Fremont First 905,663, ,442, ,674 1,056,747,223 Goshen First 160,828,105 42,339,779 2,261, ,429,833 Hot Springs First 228,461,507 20,963, , ,820,304 Johnson First 784,610,380 55,870, ,480,952 Laramie First 1,046,155, ,690,478 3,786,258 1,344,632,057 Lincoln First 788,889,069 68,694,571 1,267, ,850,768 Natrona First 1,255,227, ,026,560 1,103,973 1,567,357,986 Niobrara First 115,966,708 12,433,015 1,106, ,505,868 Park First 872,773, ,176, , ,570,134 Platte First 162,202,614 39,036,239 1,537, ,775,941 Sheridan First 436,855, ,467,634 1,374, ,697,970 Sublette First 3,022,001,112 65,848,313-3,087,849,425 Sweetwater First 2,703,075, ,102 4,038,648 2,707,532,728 Teton First 1,102,294, ,299,906-1,212,594,077 Uinta First 531,980,223 77,811,154 1,788, ,579,406 Washakie First 150,096,775 34,688, , ,147,221 Weston First 155,215,991 30,232,745 1,524, ,973,345 Totals 22,797,094,335 1,920,534,101 35,191,415 24,752,819,851

82 Department Assessed Valuations Top 25 Non-Mineral Taxpayers for the Year 2013 Company Name Industry Type 2013 Value PacifiCorp Electric - IOU 228,372,350 Union Pacific Railroad Company Railroad 219,964,045 Burlington Northern Santa Fe Railway Railroad 157,832,170 Basin Electric Power Cooperative Electric - REA 71,686,098 Wyoming Interstate Company. Ltd. Natural Gas Pipeline 43,298,759 Overthrust Pipeline Company Natural Gas Pipeline 30,096,190 Rockies Express Pipeline, LLC Natural Gas Pipeline 29,749,362 Top of The World Wind Energy Electric -Wind 28,835,031 Cheyenne Light, Fuel and Power Company Electric - IOU 28,304,796 ONEOK Baaken Pipeline Liquid Pipeline 26,526,445 Black Hills Power, Inc. Electric - IOU 24,892,659 Idaho Power Company Electric - IOU 22,919,276 Kern River Gas Transmission Natural Gas Pipeline 22,340,092 Ruby Pipeline Company Natural Gas Pipeline 21,595,925 Three Buttes Wind Power, LLC Electric - Wind 19,249,480 Tri-State Generation & Transmission, Inc. Electirc - REA 18,386,372 Powder River Energy Corporation Electric - REA 18,314,817 Colorado Interstate Gas Company Natural Gas Pipeline 17,253,933 Rocky Mountain Pipeline Systems, LLC Liquid Pipeline 15,242,012 Express Pipeline Partnership Liquid Pipeline 12,597,400 Questar Pipeline Company Natural Gas Pipeline 11,915,076 Qwest Corporation Telecommunications 11,715,902 Mountain Wind Power 2, LLC Electric -Wind 10,716,218 Source Gas Distribution, LLC Gas Distribution 10,599,015 Butte Pipeline Compnay Liquid Pipeline 10,509,494

83 Expenditure of Property Tax Dollars 2013 CITY School 68.07% County 21.81% Municipal 10.12% State 0.00% % COUNTY School 74.00% County 18.40% Special District 7.60% State 0.00% % Beneficiaries of Property Tax Collections 2013 School 54.12% County 18.11% Foundation Program 18.69% Special Districts 7.47% Municipalities 1.61% State 0.00% %

84