Department of Revenue

Transcription

1 State of Wyoming Department of Revenue 2010 Annual Report Edmund J. Schmidt, Director

2 Revenue and Taxation State Board of Equalization Administrative History The First Wyoming Territory Legislative Assembly established some of the functions performed by the Department of Revenue and Taxation in The legislature created a board of equalization of taxes for the territory, composed of the governor, treasurer and auditor. The Board was charged to examine assessments, in regard to the territorial tax, and to equalize the valuation of real property among the territory s counties and towns. Article 15 of the Wyoming State Constitution established a State Board of Equalization composed of the secretary of state, the state treasurer, and state auditor; and added duties including the annual setting of the valuation for the assessment of livestock and for railroad properties. A constitutional amendment in 1910 removed the three state officers from the Board and gave the state legislature the responsibility for providing for a board of equalization. Another amendment in 1986 deleted the reference to the valuation of livestock and railroad property, making the duties of the Board the valuation of all property in the counties, and other duties prescribed by law. During the 1890s, new taxes added to the duties of the Board. These included an assessment on all property in the state for construction of institutional buildings and the support of institutions, and a tax to be levied by the counties to pay the interest on all state bonds. The office of the Commissioner of Taxation was created in 1909 and given broad powers to administer all assessment and tax laws. However, the law that created the position stated that its provisions should not be construed to abridge the powers granted the Wyoming Board of Equalization by the state constitution. Then, in a slightly odd turn of events, the 1911 legislature determined that the composition of the Board would continue to be the secretary of state, the treasurer, and the auditor, after the 1910 ratification of the constitution had removed those officers from the Board. The legislature reconsidered this action in 1919, determining the Board should be composed of three full-time members appointed by the governor and approved by the state senate. Duties of the Board were increased at the same time, including establishing rules and regulations, conducting hearings and other proceedings, examining alleged fraudulent assessments, prosecuting and enforcing the tax laws, and assessing public utilities. The Board s responsibilities continued to grow during the 1920s and 1930s. These included assessing interstate carriers for the use of state highways, and administering the provisions of the Selective Sales Tax Act of 1937, including the collection of sales tax revenue. The legislature continued to adjust the functions and duties of the Board for the next twenty years. In 1957 legislators determined that a Department of Revenue was needed to consolidate the various functions and duties relating to revenue and taxation in the State of Wyoming in a single division They provided for a state director of revenue, to be appointed by the Board of Equalization, who would serve as the head of the department. Other significant changes in 1957 included the establishment of an insurance department and insurance commissioner under the Board of Equalization, and the transfer of the division of motor vehicles from the Wyoming Highway Department to the Board of Equalization. 2

3 Ten years later the Department of Revenue and the Board of Equalization were again reorganized. Since 1935 the Board had served as the ex-officio Public Service Commission. In 1967 this Commission was separated from the Board and made an independent commission. Additionally, the State Tax Commission was created to serve as Wyoming s tax collection agency. Board members were designated to serve as exofficio members of the Commission, which also absorbed the Department of Revenue. The Wyoming legislature determined more reorganization of the state s revenue and taxation functions was needed in The Wyoming Department of Revenue and Taxation was created with the intent to consolidate the various functions and duties relating to revenue and taxation into a single department Although the legislation abolished the Tax Commission, it allowed for the appointment of a tax commissioner who would administer the new department. The legislation also made the Board of Equalization, an independent and regulatory hearing board. Only two years later the state legislature reversed part of its 1973 decision. The Tax Commission was recreated and the office of the State Tax Commissioner was abolished. The three-member Commission would also serve as the state s Board of Equalization, the executive and administrative heads of the Department of Revenue and Taxation, and would appoint, with gubernatorial approval, administrators for the divisions of the department. In 1984 the Board of Equalization was given a massive task: the reappraisal of selected taxable property in the state. The Board worked with county assessors and boards of equalization to develop a plan for the project. The general reorganization of state government in 1990 included the state s revenue and taxation functions. The Wyoming Department of Revenue was created. All motor vehicle responsibilities that had been held by the Department of Revenue and Taxation were transferred to the new Wyoming Department of Transportation. Mineral audit functions were transferred to the Department of Audit. The Wyoming Liquor Commission was assigned to the Department of Revenue in Also, the Board of Equalization and State Tax Commission were separated from the Department of Revenue, with all of the Board s administrative functions assigned to the new department. In March 1991 the Tax Commission decided that its duties should be transferred to the Director of the Department of Revenue. Courtesy of the Wyoming State Archives 3

4 Department of Revenue Mission Statement The Agency s mission is the administration and collection of mineral and excise taxes as well as the valuation of property and the wholesale distribution of alcohol beverages and enforcement of liquor control laws for the ultimate benefit of all Wyoming citizens. The Agency envisions a customer oriented, streamlined agency that minimizes regulatory burdens and maximizes compliance with applicable laws. 4

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8 ADMINISTRATION GENERAL INFORMATION Edmund J. Schmidt, Director (307) West 25 th Street, 2 West Cheyenne, WY Ed.Schmidt@wy.gov Authorized Personnel Organizational Structure Clients Served 2 full-time, 1 AWEC Oversight, leadership and support to the entire agency Agency Operating Divisions Statutory References W.S Division Biennium Budget $916,959. Division Fiscal Year Expenditures $433,830. 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 Executive Assistant 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. INFORMATION TECHNOLOGY SECTION GENERAL INFORMATION Authorized Personnel 8 full-time Section Biennium Budget $2,699,062. Section Fiscal Year Expenditures $1,082,594. Section Mission: The Information Technology Section mission is to provide technical support and services to the administration and operating divisions of the Department of Revenue in an efficient manner. We strive to provide these services in a timely and cooperative fashion, emphasizing creativity and flexibility in our approach to the work. 8

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10 ADMINISTRATIVE SERVICES DIVISION GENERAL INFORMATION Christie Yurek, Manager (307) Administrative Services Division 122 W. 25 th Street, 2 West Cheyenne, WY Christie.Yurek@wy.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 $1,788,199. Division Fiscal Year Expenditures $730,372. 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. 10

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12 EXCISE TAX DIVISION GENERAL INFORMATION Dan W. Noble, Administrator (307) Excise Tax Division 122 West 25 th Street, 2 West Cheyenne, WY Dan.Noble@wy.gov Other Locations: Statutory References Authorized Personnel Organizational Structure Clients Served Excise Tax Field Offices: Casper, Gillette, Lander, Laramie, Powell, Rock Springs, Sheridan, Thayne and Torrington, Wyoming W.S , , , through , through , through , through , ; United States Bankruptcy Codes, All Titles 36 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 $5,981,190. Division Fiscal Year Expenditures $2,723,083. Division Mission: The Excise Tax Division mission is to fairly and efficiently collect all sales, use, lodging, 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 government. 12

13 EXCISE DISTRIBUTIONS Monies Distributed to General Fund Local Governments Distribution of Monies Sales Tax 369,690,303 Sales Tax 321,896,534 Use Tax 46,420,798 Use Tax 40,319,565 Cigarette Taxes 17,739,837 Impact Assistance 2,225,358 Penalty & Interest General 2,231,675 Local Lodging 7,348,886 Other Tobacco Produ Fund 4,309,416 Govs Cigarette Taxes 3,548,055 Inheritance Tax 54% 27,766 46% General Fund Local Govs 440,419, ,338,398 Sales Tax 83.9% 440,419, ,338, ,758,193 from fact sheet 817,447,108 Sources of Monies fees Distributed to General Fund159,807 txpr res + admin 3,754,466 impact assistance (2,225,358) cig tax adjust (dis report vs fact sheet) 142,943 Resort Dist and Econ (1,666,214) wholesalers discount 1,337,158 diff (186,112) Use Tax 10.5% Inheritance Tax 0.0% OTP 0.6% P & I 0.6% Cigarette Taxes 4.0% Sources of Monies Distributed to Local Governments Sales Tax 85.8% Cigarette Taxes 0.9% Lodging 2.0% Use Tax 10.7% Impact Assistance 0.6% 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 13

14 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 3,121,372 1,337, ,827,441 3,603,394 1,337,158 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 2010, $ 4,309,416 in other tobacco taxes were distributed to the general fund. 14

15 CIGARETTE TAX DISTRIBUTIONS City or Town FY 10 Total City or Town FY 10 Total City or Town FY 10 Total Albany County $ Goshen County $ 4, Platte County $ Laramie $ 111, Fort Laramie $ Chugwater $ 1, Rock River $ - LaGrange $ Guernsey $ 8, Lingle $ 1, Wheatland $ 34, Big Horn County $ 4, Torrington $ 58, Glendo $ 2, Basin $ 6, Yoder $ - Hartville $ Byron $ - Cowley $ Hot Springs County $ 1, Sheridan County $ 4, Deaver $ - East Thermopolis $ Clearmont $ Greybull $ 15, Kirby 0 Dayton $ 1, Lovell $ 15, Thermopolis $ 24, Ranchester $ 2, Manderson $ - Sheridan $ 167, Burlington $ - Johnson County $ 3, Buffalo $ 35, Sublette County $ 10, Campbell County $ 31, Kaycee $ 2, Big Piney $ 5, Gillette $ 286, Pinedale $ 23, Wright $ 14, Laramie County $ 106, Marbleton $ 10, Cheyenne $ 383, Carbon County $ 15, Burns $ - Sweetwater County $ 19, Baggs $ 4, Albin $ - Granger $ Elk Mountain $ - Pine Bluffs $ 7, Green River $ 64, Dixon $ - Rock Springs $ 180, Encampment $ Lincoln County $ 6, Superior $ Hanna $ 3, Afton $ 16, Wamsutter $ 9, Medicine Bow $ 3, Cokeville $ 3, Baroil $ - Rawlins $ 67, Diamondville $ 1, Riverside $ 1, Kemmerer $ 22, Teton County $ 13, Saratoga $ 11, Thayne $ 8, Jackson $ 46, Sinclair $ - Alpine $ 9, La Barge $ 4, Uinta County $ 16, Converse County $ 3, Opal $ - Evanston $ 97, Douglas $ 55, Lyman $ 6, Glenrock $ 10, Natrona County $ 30, Mountain View $ 14, Lost Springs $ - Casper $ 392, Rolling Hills $ - Edgerton $ 1, Washakie County $ Evansville $ 30, Tensleep $ 1, Crook County $ 55, Mills $ 60, Worland $ 42, Moorcroft $ 15, Midwest $ 2, Sundance $ 9, Bar Nunn $ - Weston County $ Hulett $ 4, Newcastle $ 46, Pine Haven $ 4, Niobrara County $ - Upton $ 8, Lusk $ 14, Fremont County $ 28, Manville $ Distribution to Local Governments Dubois $ 8, Van Tassell $ - $ 3,121,372 Hudson $ 1, Lander $ 40, Park County $ 4, Distribution to General Fund Pavillion $ Cody $ 94, $ 17,827,441 Shoshoni $ 4, Meeteetse $ Riverton $ 57, Frannie $ 11, Wholesaler's Discount Powell $ 39, $ 1,337,158 15

16 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 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, ,290,511 Use Tax Distribution 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 40,259,374 Penalty & Interest on Sales & Use Tax Fiscal Year General Fund ,427, ,227, ,573, ,230, ,343, ,076, ,116, ,831, ,036, ,516, ,231,675 Notice of changes for FY 2010: 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, 2010 no municipality has approved such an increase although several municipalities placed it on the ballot. 16

17 Gross Revenues (Millions) 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 FY 2010 Gross Revenue Distributions by County

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24 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-07 FY-08 FY-09 FY-10 Albany 1-May , , , ,340 Campbell 1-Jan , ,007 Carbon 1-Apr , , , ,460 Converse 1-Jun , , , ,807 Crook 1-Jun-89 49,918 57,320 57,724 57,258 Fremont 1-Jun , , , ,366 Goshen 1-Jan-91 52,331 54,357 68,391 98,163 Hot Springs 1-Jun , , ,523 80,871 Johnson 1-Jun , , , ,306 Laramie 1-Jul ,398 1,165,475 1,091,206 1,125,844 Natrona 1-Jan , ,869 1,161, ,853 Park 1-Mar-87 1,248,635 1,369,475 1,471,040 1,467,002 Sublette 01/01/01-06/30/09 253, , ,179 29,463 Sweetwater 1-Aug , , , ,891 Washakie 1-Oct-90 41,117 81,174 86,424 84,881 Weston 1-Jul-90 63,913 69,977 70,561 64,088 City / Town Effective Distributions Distributions Distributions Distributions Specific Date FY-07 FY-08 FY-09 FY-10 Afton 1-Jan-93 13,251 13,512 12,430 10,546 Cokeville 1-Jan-95 2,742 4,162 3,399 2,692 Diamondville 1-Jan-01 18,206 15,143 17,858 10,590 Evanston 1-Jan , , , ,279 Gillette 06/01/89-06/30/ Guernsey 01/01/91-06/30/09 6,086 6,571 8,460 3,255 Greybull 1-Jan-91 18,191 18,597 19,086 16,572 Kemmerer 1-Jan-01 11,244 23,642 27,096 68,829 Lovell 1-Jan-89 6,642 4,935 7,408 6,641 Lusk 1-Jul-90 27,107 33,550 34,174 30,628 Sheridan 1-Jan , , , ,253 Total Lodging Tax Distributed $ 6,774,687 $ 7,747,741 $ 7,968,745 $ 7,348,885 24

25 Lodging Taxes $8,000,000 $7,800,000 $7,600,000 $7,400,000 $7,200,000 $7,000,000 $6,800,000 $6,600,000 $6,400,000 $6,200,000 $6,000,000 FY-07 FY-08 FY-09 FY-10 25

26 RESORT DISTRICT TAX Authority: W.S to and to Rate: Capped at 1% until July 1, After that, qualifying resort districts may levy up to an additional 3%. Purpose: 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 distributed to the resort district board for general purposes. Resort District: Rate: Eff. Date: FY 06 FY 07 FY 08 FY 09 FY 10 Teton Village 1.00% 7/1/2004 $ 848,285 $ 879,981 $ 1,002,416 $ - $ - Teton Village 2.00% 1/1/ $ 1,350,226 $ 1,610,492 ECONOMIC DEVELOPMENT TAX Authority: W.S to and to Rate: Imposed in quarter percent increments not to exceed a rate of one percent Purpose: The economic development tax is a local option tax assessed for the purpose of economic development and business assistance projects. County: Rate: Eff. Date FY 06 FY 07 FY 08 FY 09 FY 10 Goshen 0.25% 4/1/07-6/30/09 $ - $ 43,604 $ 377,361 $ 407,278 $55,722 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, $ 27,766 INHERITANCE TAX 26

27 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-2004 Lincoln County 724, , , Sweetwater County 1,538, , ,987, Uinta County 156, , Totals 2,419, , ,080, FY-2005 Lincoln County 46, , , Sweetwater County 99, , , Totals 146, , , FY-2006 Campbell County 8,901, ,053, ,954, Weston County 2,014, , ,252, Crook County 1,106, , ,238, Converse County 88, , , Town of Moorcroft 130, , , Town of Douglas 325, , , Totals 12,566, ,487, ,054, FY-2007 Campbell County 6,680, ,464, ,144, Weston County 1,006, , ,224, Crook County 2,104, , ,573, Converse County 168, , , Town of Moorcroft 26, , , Town of Douglas 65, , , Totals 10,052, ,206, ,258, FY-2008 Converse County 270, , , Natrona County 36, , Johnson County 46, , , Campbell County 2,719, , ,296, Crook County 421, , , Albany County 2, , Carbon County 13, , Weston County 95, , , Sheridan County 50, , , Totals 3,655, , ,392, 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,

28 GROSS REVENUE VERSUS ESTIMATED POPULATION CHART This chart shows two sets of data: The FY 2010 gross revenues distributed to the counties and other local governments, and the population of each county, using the 2008 estimate calculated by the Economic Analysis Division. Some counties have a large population, some counties have a large tourism industry, and some counties have a large oil and gas industry. FY 10 Gross Revenue vs Estimated 2008 Population Population (Thousands) Gross Revenues (Millions) County Gross 2008 Population 2010 Gross Revenues 2008 Population Est 2000 Census Albany 29,240,403 32,758 Albany ,014 Big Horn 7,863,428 11,322 Big Horn ,461 Campbell 136,103,105 41,473 Campbell ,698 Carbon ,745,731 15,624 Carbon ,639 Converse 21,090,352 13,267 Converse ,052 Crook ,591,687 6,457 Crook ,887 Fremont 28,726,665 38,113 Fremont ,804 Goshen 7,339,702 12,072 Gos hen , Hot Springs 4,492,648 4,622 Hot Springs ,882 Johnson 12,819,465 8,464 Johnson ,075 Laramie ,246,759 87,542 Laramie ,607 Lincoln 16,450,109 16,631 Lincoln ,573 Natrona ,190,593 73,129 Natrona ,533 Niobrara 2,691,770 2,428 Niobrara ,407 Park ,403,250 27,574 Park ,786 Platte 8,838,047 8,294 Platte ,807 Sheridan - 34,362,639 28,662 Sheridan ,560 Sublette 60,214,312 8,456 Sublette ,920 Albany Big Horn Campbell Carbon Converse Crook Fremont Goshen Hot Springs Johnson Laramie Lincoln Sweetwater 96,482,502 39,944 Sweetwater ,613 Teton 54,730,702 20,376 Teton ,251 Uinta 17,678,669 20,617 Uinta ,742 Washakie 6,684,831 7,821 Washakie ,289 Weston ,173,960 Gross Revenues by 7,022 County (Millions) 2008 Population Est (Thousands) Weston , ,161, , Natrona Niobrara Park Platte Sheridan Sublette Sweetwater Teton Uinta Washakie Weston

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30 LIQUOR DISTRIBUTION DIVISION GENERAL INFORMATION Greg Cook, Administrator (307) Liquor Division 1520 East 5 th Street Cheyenne, WY Greg.Cook@wy.gov 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 42 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 $7,203,527. Division Fiscal Year Expenditures $3,000,045. Division Biennium Purchase Funds $150,000,000. Division Fiscal Year Expenditure Purchase Funds $68,584,245. 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. 30

31 14,000, ,000, Remittances to General Fund by Fiscal Year $12,315,315 $12,344,833 $12,413,056 Dollars 10,000, ,000, ,000, $8,620,128 $8,067,661 $10,100,463 4,000, ,000, FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 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. 31

32 Standard 9 Liter Case Sales by Fiscal Year , , , , ,075 Cases , 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. 32

33 Fiscal Year "Direct" Shipment Case Sales Comparison , ,445 11,393 8,479 FY07 Cases Sold FY08 FY09 FY ,895 4,485 4,576 3, Cases to Consumers Cases to Retailers This chart compares the direct shipment of cases sold to consumers and retailers by fiscal year. 33

34 Licensed Wine "Direct" Shippers Comparison by Fiscal Year Direct Shippers FY06 FY07 FY08 FY09 FY10 Effective 2001 Wyoming Statute allowed for the direct shipment of wine to individual household consumers and Wyoming licensed retailers. 34

35 2500 Comparison of Servers Trained by Fiscal Year for Training for Intervention Procedures ( TIPS ) 2, ,879 1,764 1, , FY06 FY07 FY08 FY09 FY10 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. 35

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38 MINERAL TAX DIVISION GENERAL INFORMATION Craig Grenvik, Administrator (307) Mineral Tax Division 122 West 25 th Street, 2 West Cheyenne, WY Craig.Grenvik@wy.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 $3,167,326. Division Fiscal Year Expenditures $1,436,116. 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. 38

39 History of Total Mineral Taxable Value: $25,000,000,000 $20,000,000,000 $20,396,881,862 $15,000,000,000 $14,906,375,299 $14,586,380,458 $13,845,396,672 $10,984,017,888 $12,583,815,584 $10,000,000,000 $5,000,000,000 $ Production Year 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. 39

40 SEVERANCE TAX RATES 1/1/09 THROUGH 12/31/09 MINERAL EXEMPTION CLASSIFICATION RATE Natural Gas BASE 6.0% Natural Gas NEW WELL 2.0% Lease Condensate BASE 6.0% Oil BASE 6.0% Oil NEW WELL 2.0% Oil STRIPPER % Oil STRIPPER % Oil TERTIARY PRODUCTION 4.0% BENTONITE BASE 2.0% CLAY BASE 2.0% DECORATIVE STONE BASE 2.0% FLEDSPAR 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% 40

41 Top 25 Taxpayers by Taxable Value Rank for 2009 Mineral Production Taxpayer Taxable Value Rank Taxable Value Encana Oil & Gas (USA), Inc. 1 $ 1,106,714,718 Powder River Coal Company 2 $ 1,001,246,405 Thunder Basin Coal Company, LLC. 3 $ 815,516,405 BP America Production Company 4 $ 756,672,438 Ultra Resources, Inc. 5 $ 596,376,004 SWEPI, LP. 6 $ 454,268,531 Lance Oil & Gas Company, Inc. 7 $ 419,646,955 Marathon Oil Company 8 $ 418,122,803 Alpha Coal West, Inc. 9 $ 396,502,240 Devon Energy Production Company, LP. 10 $ 357,472,605 Cordero Mining Company 11 $ 320,813,104 Antelope Coal Company 12 $ 315,216,709 Anadarko E & P Co., LLP. 13 $ 303,642,823 Merit Energy Company 14 $ 297,506,127 Questar Exploration & Prod. Co. 15 $ 290,121,224 Caballo Coal Company 16 $ 289,959,111 Williams Production RMT Company 17 $ 244,324,533 Jacobs Ranch Coal Company 18 $ 229,606,667 Howell Petroleum Corporation 19 $ 191,334,402 Anadarko Petroleum Corporation 20 $ 172,377,033 Chevron USA, Inc. 21 $ 167,028,078 EOG Resources, Inc. 22 $ 161,195,335 Buckskin Mining Company 23 $ 158,022,319 Wexpro Company 24 $ 149,009,412 Yates Petroleum Corporation 25 $ 145,635,870 41

42 History of Total Number of Producers: ,120 1,110 1,107 1,100 1,090 1,081 1,084 1,090 1,080 1,078 1,070 1,060 1,054 1,050 1,040 1,030 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. 42

43 Mineral Severance Tax Distribution The following Distribution Summary reflects the net amount transferred for each fiscal year. Fiscal Year General Fund Permanent WY Mineral Trust Fund Permanent WY Mineral Trust Fund Reserve Cities, Towns and Counties Budget Reserve WY Water Development Account Water Development Account II ,716, ,234, ,640, ,428, ,548, ,773, ,762, ,381, ,312, ,976, ,157, ,885, ,975, ,963, ,787, ,069, ,872, ,797, ,892, ,400, ,966, ,233, ,674, ,827, ,234, ,754, ,715, ,841, ,115, ,119, ,707, ,747, ,450, ,499, ,902, ,908, ,171, ,707, ,542, ,116, ,747, ,590, ,489, ,664, ,710, ,164, ,123, ,753, ,686, ,719, ,085, ,082, ,040, ,779, ,779, ,243, ,934, ,409, ,834, ,822, ,716, ,269, ,474, ,071, ,356, ,442, ,638, ,690, ,764, ,317, ,242, ,323, ,980, ,108, ,298, ,441, ,858, ,412, ,860, ,340, ,133, ,984, ,274, ,552, ,003, ,945, ,784, ,579, ,200, ,660, ,781, ,588, ,782, ,678, ,038, ,493, ,635, ,081, ,200, ,214, ,297, ,229, ,404, ,004, ,883, ,383, ,297, ,343, ,486, ,059, ,264, ,350, ,982, ,297, ,254, Fiscal Year Water Development Account III DEQ Leaking Underground Storage Tanks WY Highway Fund Capital Construction Account School Foundation Program Account Road Construction Capital Facilities Revenue Account ,904, ,448, ,606, ,768, ,801, ,693, ,503, ,230, ,330, ,739, , ,343, ,576, , ,584, ,382, , ,660, ,194, , ,465, ,105, ,728, ,779, , ,050, ,108, ,346, ,406, ,898, , ,736, ,450, ,922, , ,223, ,448, ,394, ,503, ,290, ,950, ,400, ,500, , ,439, ,717, ,386, ,495, ,291, ,884, ,386, ,495, , ,500, ,269, ,611, ,495, , ,211, ,159, ,611, ,495, , ,575, ,610, ,611, ,495, , ,211, ,065, ,611, ,495, , ,163, ,711, ,611, ,495,

44 State Assessed Valuations: Production Year 2009 Mineral: Crude Oil County Gross Sales Units Taxable Valuation Albany 17, ,190 Big Horn 1,623,464 84,289,225 Campbell 5,993, ,279,051 Carbon 1,502,863 75,932,389 Converse 1,012,659 49,799,913 Crook 1,105,981 55,333,908 Fremont 2,571, ,660,431 Hot Springs 1,796,000 84,385,271 Johnson 587,271 28,555,957 Laramie 210,220 10,191,375 Lincoln 654,569 29,243,221 Natrona 603,318 27,354,874 Niobrara 322,790 15,823,842 Park 5,405, ,260,772 Sheridan 3, ,782 Sublette 7,612, ,974,883 Sweetwater 4,909, ,379,152 Uinta 858,584 39,664,857 Washakie 297,980 15,307,913 Weston 36,975 1,872,444 CRUDE OIL Total 37,126,206 1,776,328,450 $350,000,000 Taxable Valuation of Crude Oil by County $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $0 County This is the total amount of crude oil and lease condensate value subject to severance and ad valorem tax produced in Source: 2009 Annual Gross Products Returns. 44

45 State Assessed Valuations: Production Year 2009 Mineral: Stripper Oil County Gross Sales Units Taxable Valuation Albany 36,736 1,715,565 Big Horn 255,996 12,599,547 Campbell 1,450,103 71,542,098 Carbon 114,965 5,545,721 Converse 845,805 41,848,540 Crook 419,842 19,362,157 Fremont 671,592 32,080,340 Goshen 0 0 Hot Springs 1,100,370 56,138,298 Johnson 421,728 20,384,575 Laramie 137,142 6,860,215 Lincoln 45,659 2,047,023 Natrona 3,960, ,166,943 Niobrara 192,572 9,296,091 Park 2,048,674 99,495,369 Sheridan 22,622 1,063,945 Sublette 293,117 13,148,488 Sweetwater 30,455 1,483,740 Uinta 8, ,282 Washakie 432,100 20,770,618 Weston 878,383 43,374,550 STRIPPER OIL Total 13,367, ,329,105 $250,000,000 Taxable Valuation of Stripper Oil by County $200,000,000 $150,000,000 $100,000,000 $50,000,000 $0 County This is the total amount of crude oil and lease condensate value subject to the reduced severance rate on oil wells with an average of less than 10 bbls/day (15 bbl/day if the price is less than $20.00). Source: 2009 Annual Gross Products Returns. 45

46 State Assessed Valuations: Production Year 2009 Mineral: Natural Gas County Gross Sales Units Taxable Valuation Albany 0 0 Big Horn 2,412,247 6,155,564 Campbell 138,280, ,034,433 Carbon 125,786, ,885,934 Converse 7,533,938 25,990,268 Crook 7,513 2,442 Fremont 117,016, ,384,501 Hot Springs 181, ,321 Johnson 360,720, ,221,149 Laramie 66, ,331 Lincoln 81,503, ,243,122 Natrona 28,625,511 81,871,369 Niobrara 1,841,967 4,498,230 Park 9,722,205 25,009,628 Sheridan 61,122, ,601,239 Sublette 1,098,842,202 2,780,273,034 Sweetwater 224,624, ,407,994 Uinta 103,287, ,041,066 Washakie 2,149,078 6,057,859 Weston 1,461,343 5,615,813 NATURAL GAS Total 2,365,186,657 5,861,051,297 $3,000,000,000 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 Total Natural Gas includes the value of both processed and unprocessed gas for calendar year 2009.Source: 2009 Annual Gross Products Returns. 46

47 State Assessed Valuations: Production Year 2009 Mineral: Surface Coal County Taxable Units Taxable Valuation Campbell 395,774,201 3,369,006,127 Carbon 204,062 6,987,193 Converse 21,858, ,733,212 Hot Springs 12, ,770 Lincoln 4,460,895 99,164,251 Sweetwater 5,630,828 80,329,950 SURFACE COAL Total 427,940,932 3,785,422,503 $4,000,000,000 Taxable Valuation Surface Coal by County $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 This chart and table shows the total taxable value of coal reported in each county by surface mining techniques for calendar year Source: 2009 Annual Gross Products Returns. 47

48 State Assessed Valuations: Production Year 2009 Mineral: Underground Coal * County Taxable Units Taxable Valuation Sweetwater 3,471,844 49,054,809 UNDGRND COAL Total 3,471,844 49,054,809 County Mineral: Trona * Taxable Units Taxable Valuation Sweetwater 16,143, ,783,487 TRONA Total 16,143, ,783,487 Mineral: Uranium * County Taxable Units Taxable Valuation Campbell 0 0 Carbon 0 0 Converse 1,897,761 22,702,505 Sweetwater 0 0 URANIUM Total 1,897,761 22,702,505 County Mineral: Bentonite * Taxable Units Taxable Valuation Big Horn 1,224,017 19,369,743 Crook 653,369 9,310,428 Hot Springs 25, ,968 Johnson 385,431 2,734,433 Natrona 112, ,611 Washakie 166,284 1,314,196 BENTONITE Total 2,567,497 33,864,379 County Mineral: Clay * Taxable Units Taxable Valuation Uinta 45, ,528 CLAY Total 45, ,528 County Mineral: Decorative Stone * Taxable Units Taxable Valuation Carbon 135 2,418 Hot Springs ,914 Johnson 0 0 Lincoln 8, ,240 Platte 0 0 DECORATIVE STN Total 8, ,572 County Mineral Feldspar * Taxable Units Taxable Valuation Natrona 0 0 FELDSPAR Total 0 0 Mineral: Granite Ballast * County Taxable Units Taxable Valuation Albany 0 0 Laramie 2,885,291 9,186,530 GRANITE BALLAST Total 2,885,291 9,186,530 48

49 State Assessed Valuations: Production Year 2009 Mineral: Gypsum * County Taxable Units Taxable Valuation Albany 0 0 Big Horn 220, ,091 Crook 0 0 Park 52, ,814 GYPSUM Total 272,827 1,623,905 County Mineral: Sand & Gravel * Taxable Units Taxable Valuation Albany 171, ,637 Big Horn 102, ,113 Campbell 4,119,699 5,854,400 Carbon 1,167,347 2,233,719 Converse 1,174,485 1,627,445 Crook 546, ,085 Fremont 470, ,226 Goshen 11,601 16,892 Hot Springs 19,838 22,118 Johnson 642,565 1,472,116 Laramie 1,210,782 1,871,123 Lincoln 362, ,092 Natrona 960,997 1,439,001 Niobrara 16,818 30,063 Park 464, ,260 Platte 586,486 1,266,833 Sheridan 280, ,195 Sublette 718,062 1,585,724 Sweetwater 883,794 1,675,754 Teton 310,303 1,468,480 Uinta 266, ,654 Washakie 71, ,247 Weston 384, ,330 SAND & GRAVEL Total 14,942,171 26,146,507 Mineral: Silver * County Taxable Units Taxable Valuation Johnson 0 0 SODIUM SULPHATE Total 0 0 Mineral: Shale * County Taxable Units Taxable Valuation Albany 164, ,931 SHALE Total 164, ,931 49

50 State Assessed Valuations: Production Year 2009 Mineral: Limestone * County Taxable Units Taxable Valuation Albany 770,545 1,644,418 Crook 543,050 1,292,928 Laramie 0 0 Platte 62, ,084 LIMESTONE Total 1,375,988 3,148,430 County Mineral: Gold * Taxable Units Taxable Valuation Albany GOLD Total County Mineral: Zeolite * Taxable Units Taxable Valuation Sweetwater 0 0 ZEOLITE Total 0 0 Mineral: Leonardite * County Taxable Units Taxable Valuation Converse 26, ,738 LEONARDITE Total 26, ,738 County Mineral: Jade * Taxable Units Taxable Valuation Fremont 0 0 JADE Total 0 0 County Mineral: Diamond * Taxable Units Taxable Valuation Albany 0 0 DIAMOND Total 0 0 County Mineral: Titaniferrous Magnetite * Taxable Units Taxable Valuation Hot Springs 0 0 TITAN MAG Total 0 0 County Mineral: Miscellaneous Construction Material * Taxable Units Taxable Valuation Sublette 0 0 MISC CONST Total 0 0 Mineral: Moss Rock * County Taxable Units Taxable Valuation Albany ,158 Converse 0 0 Laramie 0 0 Natrona 0 0 MOSS ROCK Total ,158 * The preceeding charts show the taxable value of the named mineral in calendar year

51 $4,500,000,000 Total Mineral Taxable Value: 2009 Production $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 County This table and chart show the total taxable value of all minerals produced in each county for 2009 calendar year. Source: 2009 Annual Gross Products Returns. 51

52 County and Statewide Average 2010 Mill Levies Applied to 2009 Mineral Production Average Mineral Total Ad Valorem Production County 2010 Mill Levies Tax Assessed Albany $309,041 Big Horn $8,949,918 Campbell $243,867,658 Carbon $30,532,535 Converse $22,299,654 Crook $5,309,173 Fremont $26,160,848 Goshen $1,149 Hot Springs $9,163,011 Johnson $56,671,601 Laramie $1,906,993 Lincoln $24,400,390 Natrona $22,321,338 Niobrara $2,030,903 Park $27,715,656 Platte $105,459 Sheridan $10,286,386 Sublette $186,118,882 Sweetwater $87,034,364 Teton $84,217 Uinta $12,968,409 Washakie $2,986,348 Weston $3,688,479 Statewide $784,912,412 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 mills is equal to 6.395% of the value 52

53 WYOMING MINERALS FOR 2010 TAXABLE PRODUCTION, VALUATION, AND TAXES, BASED ON 2009 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, 2010 Per Unit (Mills) Tax Levied Per Unit Rate % Collectible Per Unit Bentonite 2,567,497 $ 33,864,379 $ $2,318, $ $ 677,288 $ Clay 45,081 $ 133,528 $ $8, $ $ 2,671 $ Coal (Surface) 427,940,932 $ 3,785,422,503 $ $227,122, $ $ 264,979,575 ## $ Coal (Underground) 3,471,844 $ 49,054,809 $ $3,454, $ $ 1,839,555 $ Decorative Stone 8,773 $ 477,572 $ $30, $ $ 9,551 $ Feldspar - $ $ $ - Granite Ballast 2,885,291 $ 9,186,530 $ $606, $ $ 183,731 $ Gypsum 272,827 $ 1,623,905 $ $118, $ $ 32,478 $ Leonardite 26,010 $ 143,738 $ $9, $ $ 2,875 $ Limestone 1,375,988 $ 3,148,430 $ $199, $ $ 62,969 $ Natural Gas # 2,365,186,657 $ 5,861,051,297 $ $364,040, $ $ 351,663,078 $ Oil-Crude # 37,126,206 $ 1,776,328,450 $ $115,266, $ $ 108,349,929 ### $ Oil-Stripper # 13,367,616 $ 663,329,105 $ $45,160, $ $ 26,533,164 $ Sand & Gravel 14,942,171 $ 26,146,507 $ $1,664, $ $ 522,930 $ Shale 164,606 $ 356,931 $ $22, $ $ 7,139 $ Silver - $ $ $ - Moss Rock 649 $ 61,158 $ $3, $ $ 1,223 Trona 16,143,317 $ 350,783,487 $ $23,472, $ $ 14,031,339 $ Uranium * 1,897,761 $ 22,702,505 $ $1,413, $ $ 908,100 $ Gold 1 $ 750 $ $ $ 15 Totals $ 12,583,815,584 $ 784,912,412 $ 769,807,595 # Taxable units for oil and gas are gross sales units. # Taxable units for crude and stripper (combined) is 50,493,822 barrels. ## Includes amounts collectible subject to $0.60 severance tax per ton limitation. ### These figures reflect the application of various tax incentive statutes which result in a reduced severance tax collection and were calculated using actual severance taxes paid as of 09/08/2010. * Taxable units for uranium are in pounds. 53

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56 PROPERTY TAX DIVISION GENERAL INFORMATION Marvin N. Applequist, Administrator (307) Property Tax Division 122 West 25 th Street, 2 West Cheyenne, WY mapple@state.wy.us Statutory References W.S through ; through ; ; through ; through and Authorized Personnel Organizational Structure Clients Served 14 full-time Appraisal Services Group, Technical Services Group Mineral taxpayers, other state agencies, other governmental entities Division Biennium Budget $6,289,216. Division Fiscal Year Expenditures $2,078,825. 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. 56

57 Percentage of Local and State Assessed Values-2010 Locally Assessed Values State Assessed Values Real Property $7,256,097,532 Number of Companies or Producers Type of Company or Production Assessed Value Personal Property $271,045, Oil 2,439,657,555 TOTAL $7,527,142, Natural Gas 5,861,051, Coal 3,834,477,312 The values represent 35.3% of the total state value. 6 Bentonite 33,864,379 4 Trona 350,783,487 4 Uranium 22,702, Sand & Gravel 26,146, All Other Minerals 15,132, Natural Gas Pipelines 191,815, Cell./Reseller Telephones 19,273, Airlines 5,494, Rural Telephones 12,800, Major Telephones 20,094, Private Electrics/Gas 414,960, Municipal Electrics 7,320, Rural Electrics 160,110, Liquid Pipelines 97,382,721 3 Railroads 259,627, Cable and Satellite 16,639,330 TOTAL 13,789,334,945 The values represent 64.7% of the total state value. 57

58 Locally Assessed Valuations for the Year 2010 Total Irrigated Lands Total Dry Farm Total Range Lands Total Agricultural Lands Acres Valuation Acres Valuation Acres Valuation Acres Valuation Albany 71,344 1,911, ,606,698 5,423,140 1,678,042 7,334,445 Big Horn 111,520 12,665, ,917 1,612, ,437 14,278,060 Campbell ,806 78,973 1,924,047 2,152,244 6,988,281 2,231,374 8,928,134 Carbon 138,367 5,135,401 5,015 86,819 1,772,461 4,283,763 1,915,843 9,505,983 Converse 42,469 3,806,410 6, ,888 1,874,431 6,698,669 1,922,926 10,658,967 Crook 4, , ,185 3,025,343 1,227,142 8,093,583 1,359,400 11,497,955 Fremont 121,643 9,427, ,782 2,839, ,425 12,266,238 Goshen 111,741 10,649, ,831 3,951, ,280 6,483,084 1,269,852 21,084,146 Hot Springs 24,101 2,166, ,837 1,314, ,938 3,480,951 Johnson 57,815 6,479,327 2,352 51,998 1,522,518 7,158,253 1,582,685 13,689,578 Laramie 37,255 3,652, ,012 6,701,077 1,082,399 6,350,846 1,380,666 16,704,053 Lincoln 77,376 5,161,269 18, , ,650 1,679, ,654 7,310,292 Natrona 23,828 2,337, ,225 1,270,052 4,147,339 1,294,863 6,510,023 Niobrara 11, ,068 40, ,341 1,300,696 4,885,404 1,352,431 6,804,813 Park 110,547 12,164, ,476 2,710, ,023 14,875,461 Platte 75,378 6,601,976 87,745 2,105, ,697 3,160,355 1,004,820 11,867,577 Sheridan 64,243 6,460,801 25, , ,164 4,893, ,256 11,979,006 Sublette 132,889 3,560, ,476 3,345, ,365 6,905,702 Sweetwater 23,516 1,284, ,690,301 3,601,109 1,713,817 4,886,029 Teton 13,913 1,019,313 4, ,919 18, ,153 36,976 1,660,385 Unita 74,516 3,625, ,035 2,161, ,551 5,787,227 Washakie 43,865 5,421,631 2,827 59, ,724 1,545, ,416 7,027,471 Weston 2,949 87,152 31, ,239 1,008,212 3,514,412 1,042,554 4,312,803 Totals 1,375, ,987, ,503 20,982,207 22,745,649 93,386,090 24,976, ,355,299 58

59 Locally Assessed Valuations for the Year 2010 Commercial Personal Property Total Commercial Land, Improvements & Personal Property Residential Personal Property Total Residential Land, Improvements & Personal Property Commercial Land Commercial Improvements Residential Land Residential Improvements Albany 11,801,027 48,648,364 9,708,582 70,157,973 52,966, ,786,864 1,759, ,512,586 Big Horn 1,303,148 5,094,994 5,323,030 11,721,172 11,604,266 37,347,291 1,631,596 50,583,153 Campbell 13,264,557 47,827,135 11,340,913 72,432,605 50,448, ,568,149 5,620, ,636,849 Carbon 3,721,549 15,138,358 5,194,997 24,054,904 20,861,505 58,761,084 2,011,928 81,634,517 Converse 2,926,744 10,467,576 4,793,361 18,187,681 17,476,076 59,605,346 1,512,162 78,593,584 Crook 850,544 4,434,673 3,238,274 8,523,491 16,189,645 26,207,653 1,584,436 43,981,734 Fremont 10,531,248 33,591,882 10,693,593 54,816,723 68,590, ,679,327 4,184, ,454,689 Goshen 1,655,112 5,827,586 6,078,350 13,561,048 8,665,320 49,400, ,654 58,747,478 Hot Springs 1,118,616 4,542,473 1,706,269 7,367,358 8,674,374 17,337, ,133 26,985,840 Johnson 3,350,236 8,954,858 4,891,468 17,196,562 27,870,722 50,867, ,645 79,248,384 Laramie 34,962, ,640,750 28,460, ,063, ,292, ,388,551 4,325, ,006,700 Lincoln 8,453,918 11,891,049 3,962,694 24,307,661 71,308, ,126,829 1,592, ,028,650 Natrona 31,848, ,384,671 44,951, ,185, ,914, ,113,208 4,882, ,910,080 Niobrara 335,444 1,192,669 1,149,423 2,677,536 2,024,675 7,872, ,746 10,147,670 Park 14,075,243 27,589,761 10,128,251 51,793,255 77,754, ,293,998 1,249, ,298,056 Platte 777,762 5,773,781 2,964,205 9,515,748 8,565,587 33,866,881 93,577 42,526,045 Sheridan 15,534,329 30,588,913 9,530,642 55,653,884 80,463, ,983,852 1,155, ,602,908 Sublette 8,836,306 10,920,043 14,762,782 34,519,131 48,461,259 59,899,041 2,315, ,675,470 Sweetwater 18,364,584 48,487,087 12,220,000 79,071,671 38,711, ,250,098 6,768, ,730,058 Teton 74,451,214 73,186,966 19,038, ,676, ,994, ,708,079 1,333,818 1,008,036,832 Unita 4,630,554 15,464,290 7,105,716 27,200,560 22,852,288 79,136,155 2,020, ,008,884 Washakie 2,550,774 6,373,979 3,824,970 12,749,723 11,821,618 36,321, ,769 48,272,426 Weston 654,574 2,592,124 1,545,888 4,792,586 7,996,320 23,452,178 1,842,578 33,291,076 Totals 265,998, ,613, ,613,947 1,119,226,914 1,429,509,736 2,788,972,726 48,431,207 4,266,913,669 59

60 Locally Assessed Valuations for the Year 2010 Food Manufacturing Beveage Manufacturing Textile Mill Products Manufacturing Apparel Manufacturing Leather Manufacturing Wood Products Manufacturing Printing - Newspapers, Books, etc. Chemical Manufacturing Albany , ,844 15,874 Big Horn 559, , Campbell ,042 0 Carbon ,289 71,822 0 Converse 111, ,987 4,099 51, ,954 Crook 1,218 2, , Fremont 120, ,794 37, ,468 56,557 Goshen 961, ,179 0 Hot Springs 0 362, , Johnson 205, , , ,058 Laramie 66, , ,735,911 2,395, ,676 Lincoln 119, , , ,642,406 Natrona 9, , , ,051 Niobrara 15, Park Platte 8, ,327 2,520 6,668 Sheridan , ,730 0 Sublette 0 42, , Sweetwater ,951 18,432,005 Teton 6,471 87, ,204 0 Unita , Washakie 627,832 2,482, ,307 85,006 25,202 Weston , ,509 Totals 2,813,314 2,976,902 43,298 83,705 41,781 3,237,953 3,663,428 22,063,960 60

61 Locally Assessed Valuations for the Year 2010 Plastic & Rubber Product Manufacturing Non-Metallic Mineral Product Manufacturing Primay Metal Manufacturing Fabricated Metal Product Manufacturing Machinery Manufacturing Computer & Electronic Product Manufacturing Electronic Equip. Appliance, & Component Manufactruing Transportation Equipment Manufacturing Albany 476,655 5,910,309 3,795 79,476 64,814 18, Big Horn 0 7,373, , Campbell 61, Carbon Converse 0 170, , ,725,584 Crook 0 1,043, ,078 3, ,739 Fremont 0 145, ,400 15, , ,894 Goshen 349, , ,081 85, ,047 0 Hot Springs 0 324,677 2, , Johnson , Laramie 837,673 1,199, ,622, ,611 4,648 94,813 0 Lincoln 83, , , ,661 Natrona 1,018, , ,877 1,280,359 5,565,722 9, , ,420 Niobrara 72, , , Park 0 19, , Platte 0 142,696 3,732 2, Sheridan ,583 95, Sublette 0 547, Sweetwater 0 1,369, , Teton Unita Washakie 0 715, ,474, Weston 0 12, ,660 Totals 2,900,291 20,321,976 1,242,723 7,925,204 6,824, , ,967 3,423,958 61

62 Locally Assessed Valuations for the Year 2010 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 101, , ,953 1,103 Big Horn ,310, , ,000 Campbell ,465, ,884, Carbon ,147, ,577 78, ,471,777 Converse ,075,490 31,011,008 5,133, ,583,692 Crook ,506, ,649, Fremont 22, ,019, ,088 4,533,864 Goshen ,075 1,049,574 Hot Springs ,860,124 55,209 10, , ,095 Johnson ,139, ,223 0 Laramie 230, ,849 2,286, ,044,426 32,271,567 Lincoln 166, ,089,055 11,239, ,311 33,148,639 Natrona ,273, ,425,414 6,206,395 Niobrara ,068, ,708 Park ,258, Platte ,016, ,579 0 Sheridan 70, ,958,478 84, ,719 Sublette ,021, Sweetwater ,895,487 40,255, ,293,055 0 Teton Unita ,411, ,728 Washakie ,649, , ,698 Weston ,668, ,862 3,704,996 Totals 591, ,849 1,121,304, ,985,291 5,221, ,520, ,324,009 62

63 Locally Assessed Valuations for the Year 2010 Basic Chemical Manufacturing Pipeline Transportation Unspecifed Other Vacant Industrial Land Tobacco Manufacturing Paper Manufacturing Total Industrial Property Albany , , ,882,398 Big Horn 24,583 59, , , ,630,909 Campbell ,480, , ,143,355 Carbon 0 0 2,591, , ,102,603 Converse 0 12,375, , , ,753,127 Crook 0 0 4,647,386 31, ,451,454 Fremont 1,286, ,811,837 4, ,452,714 Goshen ,026 59, ,765,125 Hot Springs , ,717,023 Johnson 0 0 1,778, ,100,096 Laramie 27,939,816 22, ,483, ,409,822 Lincoln , , ,351,058 Natrona 173,138 85,942 6,619, , ,106 71,473,776 Niobrara ,761 31, ,804,883 Park 0 1,200 6,547, , ,047,823 Platte ,660 24, ,861,847 Sheridan 0 0 2,308, ,770,510 Sublette , , ,878,992 Sweetwater 8,039, ,914 6,941,089 1,009, ,145,022 Teton , ,280 Unita 0 0 8,543,766 58, ,066,025 Washakie 0 184, ,341 79, ,486,981 Weston 189, , , ,104,981 Totals 37,652,635 13,470,316 71,985,298 5,314, ,203 1,921,646,804 63

64 Locally Assessed Valuations for the Year 2010 Total Agricultural Land Valuation Total Residential Land, Improvements & Personal Property Total Commercial Land, Improvements & Personal Property Total Industrial Property Total Locally Assessed Albany 7,334, ,512,586 70,157,973 7,882, ,887,402 Big Horn 14,278,060 50,583,153 11,721,172 11,630,909 88,213,294 Campbell 8,928, ,636,849 72,432, ,143, ,140,943 Carbon 9,505,983 81,634,517 24,054, ,102, ,298,007 Converse 10,658,967 78,593,584 18,187,681 70,753, ,193,359 Crook 11,497,955 43,981,734 8,523,491 9,451,454 73,454,634 Fremont 12,266, ,454,689 54,816,723 91,452, ,990,364 Goshen 21,084,146 58,747,478 13,561,048 2,765,125 96,157,797 Hot Springs 3,480,951 26,985,840 7,367,358 6,717,023 44,551,172 Johnson 13,689,578 79,248,384 17,196, ,100, ,234,620 Laramie 16,704, ,006, ,063,969 77,409, ,184,544 Lincoln 7,310, ,028,650 24,307, ,351, ,997,661 Natrona 6,510, ,910, ,185,386 71,473, ,079,265 Niobrara 6,804,813 10,147,670 2,677,536 2,804,883 22,434,902 Park 14,875, ,298,056 51,793,255 18,047, ,014,595 Platte 11,867,577 42,526,045 9,515,748 1,861,847 65,771,217 Sheridan 11,979, ,602,908 55,653,884 39,770, ,006,308 Sublette 6,905, ,675,470 34,519, ,878, ,979,295 Sweetwater 4,886, ,730,058 79,071, ,145, ,832,780 Teton 1,660,385 1,008,036, ,676, ,280 1,176,619,784 Unita 5,787, ,008,884 27,200,560 54,066, ,062,696 Washakie 7,027,471 48,272,426 12,749,723 10,486,981 78,536,601 Weston 4,312,803 33,291,076 4,792,586 8,104,981 50,501,446 Totals 219,355,299 4,266,913,699 1,119,226,914 1,921,646,804 7,527,142,686 64

65 State Assessed Valuations for the Year 2010 Airlines Major Electrics Municipal Electrics REA Electrics Gas Distribution Gas Pipelines Liquid Pipelines Railroads Albany 253,447 17,552,056-1,042, ,958 11,201,957 5,060,068 15,115,228 Big Horn - 1,511, , ,030 81, ,298 4,132,161 4,982,575 Campbell 579,520 63,019,439 2,043,090 65,669, ,501 6,416,523 1,951,123 30,590,127 Carbon ,335,930-2,053, ,661 24,336,582 11,681,487 12,858,910 Converse ,981, , ,933 11,862,267 2,073,061 41,765,410 Crook ,816-2,007,153 81,020 17, ,886 2,972,275 Fremont 289,143 3,458,618-3,427,654 1,063,561 3,454,656 2,431,652 3,243,456 Goshen 87-2,161,197 2,548, , ,907 2,942,041 22,839,947 Hot Springs 41 1,564,852-1,042,287 42, ,070 2,634,071 2,042,671 Johnson 82 1,237,169-1,330, , ,999 1,166,744 - Laramie 1,149,922 27,347, ,300 3,827,229-7,250,304 6,584,595 23,023,005 Lincoln ,671,333-3,665, ,597 24,440,106 2,515,283 7,752,035 Natrona 694,266 13,774, ,735 1,615,730 5,053,951 11,049,518 5,698,913 Niobrara , ,248 26, ,509,396 19,000,099 Park 138,679 3,804,446 1,994,927 1,141, ,616 2,237, ,080 2,552,550 Platte , ,116 61,799, ,108 7,813,898 3,923,711 9,964,526 Sheridan 333,509 1,607,172-1,653,705-79, ,512 8,357,463 Sublette 123 4,288, ,745 1,190,123 1,554 44,652 - Sweetwater 258,250 7,522, ,764 2,063,519 61,298,260 26,073,115 25,030,809 Teton 1,514, ,996,346 1,007, Unita ,773, , ,140 23,808,062 5,893,461 10,941,625 Washakie 281,492 2,092, , , ,884 2,346,896 1,820,840 Weston 28 2,545,557-1,079, ,187-1,418,208 9,074,732 Totals 5,494, ,712,559 7,320, ,110,614 12,247, ,815,459 97,382, ,627,196 65

66 State Assessed Valuations for the Year 2010 Cellular Telephones Major Telephones Reseller Telephones Rural Telephones Cable & Satellite Totals Non-Minerals Minerals TTL of All State Assessed Albany 794,616 1,237, , , ,143 53,922,906 53,922,906 4,832,649 58,755,555 Big Horn 201, ,757 3,027 1,683,224 77,537 14,369,680 14,369, ,254, ,623,963 Campbell 934,332 1,304, , , , ,809, ,809,862 4,079,716,109 4,254,525,971 Carbon 430,678 1,162, ,763 1,089, ,108 84,309,578 84,309, ,587, ,896,952 Converse 488, ,592 5,876 63, , ,388, ,388, ,845, ,234,015 Crook 259,783 15,334 10, ,663 48,487 7,195,546 7,195,546 86,300,948 93,496,494 Fremont 291,890 1,182, , , ,028 20,572,110 20,572, ,009, ,581,608 Goshen 179, ,137 15,470 65,771 63,207 32,256,253 32,256,253 16,892 32,273,145 Hot Springs 125,390 8,382 2, ,212 88,835 8,003,396 8,003, ,718, ,722,056 Johnson 531, ,923 89, , ,872 5,496,473 5,496, ,368, ,864,703 Laramie 3,411,614 3,282,066 1,248, ,263 9,216,197 87,297,676 87,297,676 28,245, ,543,250 Lincoln 246, ,462 7,593 1,146, ,936 66,357,337 66,357, ,990, ,348,286 Natrona 3,004,083 2,953,773 1,170, ,258 1,815,234 47,851,926 47,851, ,641, ,493,724 Niobrara 88, ,039 5,186 6,925 19,031 21,564,150 21,564,150 29,648,226 51,212,376 Park 481, , , , ,700 15,859,708 15,859, ,393, ,253,551 Platte 496, ,054 12, ,025 68,143 85,549,128 85,549,128 1,477,917 87,027,045 Sheridan 421,162 1,038, ,837 70, ,728 14,548,815 14,548, ,312, ,860,976 Sublette 84,140 26,226 15, ,097 55,313 6,730,423 6,730,423 3,124,982,129 3,131,712,552 Sweetwater 749,705 2,304,127 48, , , ,823, ,823,024 1,311,114,886 1,503,937,910 Teton 677, , ,980 74, ,274 9,277,945 9,277,945 1,468,480 10,746,425 Unita 216,343 1,069,582 20,791 2,218, ,438 89,638,021 89,638, ,744, ,382,408 Washakie 122,949 74,318 10, , ,109 8,768,769 8,768,769 43,555,833 52,324,602 Weston 136,711 1,596 11, ,441 65,638 14,928,241 14,928,241 51,589,137 66,517,378 Totals 14,375,142 20,094,951 4,898,295 12,800,742 16,639,330 1,205,519,361 1,205,519,361 12,583,815,584 13,789,334,945 66

67 Comparison of State and Local Assessed Valuation for the Years State Assessed Locally Assessed Total Assessed Total 2010 Total vs '09 Total 2010 Total vs '09 Total 2010 Total 2009 '10 vs '09 Albany 58,755,555 56,011,427 2,744, ,887, ,017, , ,642, ,028,839 3,614,118 Big Horn 137,623, ,018,351-85,394,388 88,213,294 84,734,471 3,478, ,837, ,752,822-81,915,565 Campbell 4,254,525,971 4,949,234, ,708, ,140, ,319, ,101 5,016,666,914 5,710,554, ,887,604 Carbon 543,896, ,088, ,191, ,298, ,141,911-40,843, ,194,959 1,223,230, ,035,360 Converse 515,234, ,462,825-10,228, ,193, ,468,210 8,725, ,427, ,931,035-1,503,661 Crook 93,496, ,009,867-48,513,373 73,454,634 70,269,588 3,185, ,951, ,279,455-45,328,327 Fremont 382,581, ,449, ,868, ,990, ,178,842 14,811, ,571,972 1,135,628, ,056,478 Goshen 32,273,145 30,953,900 1,319,245 96,157,797 95,582, , ,430, ,536,733 1,894,209 Hot Springs 149,722, ,406,821-89,684,765 44,551,172 43,121,713 1,429, ,273, ,528,534-88,255,306 Johnson 908,864,703 1,619,636, ,772, ,234, ,214,908 20,019,712 1,133,099,323 1,823,851, ,752,334 Laramie 115,543, ,188,330-26,645, ,184, ,077,579 19,106, ,727, ,265,909-7,538,115 Lincoln 456,348, ,427, ,079, ,997, ,462,460-1,464, ,345,947 1,227,890, ,544,329 Natrona 363,493, ,277, ,783, ,079, ,655,304-34,576,039 1,034,572,989 1,287,932, ,359,437 Niobrara 51,212,376 69,732,364-18,519,988 22,434,902 22,253, ,948 73,647,278 91,986,318-18,339,040 Park 411,253, ,357, ,103, ,014, ,920,437-6,905, ,268,146 1,033,277, ,009,532 Platte 87,027,045 69,745,897 17,281,148 65,771,217 64,973, , ,798, ,719,017 18,079,245 Sheridan 169,860, ,197, ,336, ,006, ,325,967-7,319, ,867, ,523, ,656,400 Sublette 3,131,712,552 5,987,968,582-2,856,256, ,979, ,685,452-21,706,157 3,519,691,847 6,397,654,034-2,877,962,187 Sweetwater 1,503,937,910 2,390,119, ,181, ,832, ,661,731-9,828,951 2,121,770,690 3,017,781, ,010,688 Teton 10,746,425 13,882,083-3,135,658 1,176,619,784 1,313,278, ,659,129 1,187,366,209 1,327,160, ,794,787 Unita 292,382, ,079, ,697, ,062, ,318,818-6,256, ,445, ,398, ,953,474 Washakie 52,324,602 81,512,447-29,187,845 78,536,601 74,774,483 3,762, ,861, ,286,930-25,425,727 Weston 66,517, ,982,694-39,465,316 50,501,446 50,350, , ,018, ,333,595-39,314,771 Totals 13,789,334,945 21,504,744,332-7,715,409,387 7,527,142,686 7,714,788, ,646,163 21,316,477,631 29,219,533,181-7,903,055,550 67

68 Motor Vehicle and Trailer Valuation Gross Valuation as of 6/30/2010 Valuation of Property Omitted on 2009 Tax Roll 2009 Gross Valuation Albany 170,397, ,777,769 0 Big Horn 67,430,492 35,953,217 0 Campbell 274,356,978 41,720, ,164 Carbon 135,235,715 67,996,975 13,056,220 Converse 3,101,378 1,638,069 33,123 Crook 54,141,814 50,390, ,785 Fremont 260,462, ,103,825 1,074,093,000 Goshen 741, , ,831 Hot Springs 38,329,074 18,243, ,221 Johnson 58,428,564 54,625,562-3,362,062 Laramie 461,638, ,058,389 95,443 Lincoln 136,524,494 66,461, ,479 Natrona 502,613, ,516,216 10,643,126 Niobrara 18,646,571 9,910, ,092 Park 103,730,093 98,220,885-1,193,540 Platte 63,589,549 34,963, ,735 Sheridan 202,916, ,126,011 55,869 Sublette 143,648,828 66,278,121 17,123,075 Sweetwater 364,006, ,786, ,821 Teton 205,366, ,244,895 2,158,754 Uinta 150,167,840 71,911,840 31,067,180 Washakie 65,852,301 30,606,535 3,091 Weston 50,732,427 27,378,601-31,703 Totals 3,532,059,980 1,944,295,711 1,144,733,418 68

69 County Taxes Levied for the Year 2010 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 , , ,062, ,523 Sweetwater ,306, Teton , ,214 Uinta Washakie , Weston , Totals 853,893-79,822 6,446, ,737 69

70 County Taxes Levied for the Year 2010 Other General Fund Hospital Operation Library Operation Museum Operation Ag. & Home Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany ,491, , Big Horn ,336, , Campbell ,439, Carbon ,059, , , , Converse ,993, ,275, , Crook ,532, , Fremont ,998, ,148, , Goshen ,220, , Hot Springs , , , , ,887 Johnson ,553, , , Laramie ,632, ,817, Lincoln ,911, ,200, Natrona ,414, Niobrara , , Park ,017, ,312, , Platte ,412, , Sheridan ,478, Sublette ,572, ,020, , ,236 Sweetwater ,487, ,638, , Teton ,762, ,542, Uinta ,317, , Washakie ,308, , , Weston ,065, , Totals 204,560,502 1,831,426 17,455,743 1,925, ,123 70

71 County Taxes Levied for the Year 2010 Public Health Purposes Recreation System Road and Bridge Purpose Levy Grand Total Under 12- Mill Limit TTL County Bond and Interest Grand Total County Levies Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Mills Amount Albany ,231, ,231,715 Big Horn ,710, ,710,047 Campbell ,439, ,439,186 Carbon , ,170, ,170,340 Converse , , ,321, ,321,128 Crook ,003, ,003,414 Fremont , ,174, ,174,864 Goshen ,541, ,541,171 Hot Springs , , ,331, ,331,279 Johnson ,597, ,597,192 Laramie ,904, ,904,734 Lincoln ,691, ,691,875 Natrona ,414, ,414,876 Niobrara , ,767 Park , ,895, ,895,218 Platte ,833, ,833,579 Sheridan ,478, ,478,407 Sublette , ,105, ,746, ,230, ,230,392 Sweetwater , , ,461, ,461,248 Teton ,007, ,007,693 Uinta ,801, ,801,341 Washakie ,570, ,570,334 Weston ,404, ,404,226 Totals 1,228,181 2,322,922 8,296, ,098, ,098,026 71

72 Municipal Taxes Levied for the Year 2010 Total Municipal Taxes Under Grand Total Municipal Bonds & 8-Mill Limit Interest Levies Albany 1,655,372-1,655,372 Big Horn 269,053 29, ,055 Campbell 1,703,185-1,703,185 Carbon 1,118,172-1,118,172 Converse 450, ,058 Crook 186, ,068 Fremont 963, ,053 Goshen 295, ,173 Hot Springs 174, ,520 Johnson 359, ,861 Laramie 4,132,236-4,132,236 Lincoln 685, ,761 Natrona 3,815,082-3,815,082 Niobrara 63,365-63,365 Park 736, ,026 Platte 237, ,258 Sheridan 1,450,771-1,450,771 Sublette 317, ,381 Sweetwater 2,516,695-2,516,695 Teton Uinta 843, ,782 Washakie 210, ,407 Weston 170, ,896 Totals 22,354,175 29,002 22,383,177 72

73 Special County District Taxes Levied for the Year 2010 Special Weed & Pest Levies Special County Fire District Other Special County District Taxes Total Special District Taxes Mills Amount Taxes Amount District Types District Type Code Key Amount , ,663 1,459,950 A.G.L 2,150, , ,956 2,284,774 A,C,J,K,L,P 3,244, ,183-21,076,242 A,C,G A - Hospital 21,432, ,268-4,100,241 C,D,F,G,J,K,L B - Fire 4,666, ,386,854-1,373,065 A,C,H,J, L C - Cemetery 2,759, , ,804 A, M D - Museum 1,001, ,452,686 4,522, ,335 C,G,J,L E - Recreation 6,574, , , ,527 C,G,L F - Water Conservancy 723, , , ,104 C,G G - Water & Sewer 1,422, ,416,374 1,066,605 5,386,754 A,C,K,L H - Improvement & Service 7,869, ,363,092 1,195, ,689 G,H,J,L,O I - Weed & Pest 3,422, , ,481 3,424,653 A,C J - Solid Waste Disposal 4,971, ,034,573 1,673, ,418 G,O K - Rural Health Care 3,038, , , ,002 A,L,P L - Conservation 896, ,268 2,223,575 3,644,647 A,C,D,L M - Sanitary & Improvement 6,609, , ,992 1,384,459 A,C,L,P N - Flood Control 2,047, ,079, , O - Downtown Development 2,064, ,896,706-7,941,759 C,H,K P - Senior Citizens' Service 10,838, ,985 1,434,982 5,541,169 A,C,G,H,J 7,725, , ,547 5,448,528 A,G,L 6,649, , , ,003 F,G,L 1,678, , , ,982 C,J,L 1,179, , , ,345 A,J,D,G,H 1,425,354 17,705,648 17,970,912 68,717, ,394,010 73

74 State Foundation Program 12- Mills 6-Mill Mandatory County School Levy Levies for K-12 Education 25-Mill Mandatory Levy Boards of Cooperative Education Vocational & Adult Education Recreation Bonds & Interest Grand Total K - 12 Education Albany 4,231,715 2,115,858 8,816, ,643-15,516,290 Big Horn 2,710,047 1,355,024 5,645,931 63, , ,495 10,233,054 Campbell 60,200,003 30,100, ,416,673 2,508,333 5,016, ,241,677 Carbon 9,170,340 4,585,170 19,104, , , ,195-35,316,138 Converse 8,321,128 4,160,564 17,335, , , ,447 31,128,965 Crook 2,003,414 1,001,707 4,173,778 83, ,262,375 Fremont 9,174,864 4,587,432 19,114, , , ,661 1,244,898 35,416,396 Goshen 1,541, ,586 3,210,773 63, ,431 3,421 5,718,244 Hot Springs 2,331,279 1,165,639 4,856, , ,273-8,790,864 Johnson 13,597,192 6,798,596 28,327, , ,550-49,573,096 Laramie 10,904,734 5,452,367 22,718, ,728 65,647 40,049,671 Lincoln 10,384,151 5,192,076 21,633, , , ,897 39,031,966 Natrona 12,414,876 6,207,438 25,864, ,286 1,034,573-46,038,498 Niobrara 883, ,884 1,841,182-73,647-3,240,480 Park 8,895,218 4,447,609 18,531, , ,269-32,737,060 Platte 1,833, ,790 3,819,956 76, , ,712 7,202,235 Sheridan 6,478,407 3,239,204 13,496, , ,755 23,985,916 Sublette 42,236,302 21,118,151 87,992,296 1,837,261 3,519, ,703,702 Sweetwater 25,461,248 12,730,624 53,044,267 1,435, ,169 1,292,573 2,269,517 96,402,351 Teton 14,248,395 7,124,197 29,684, ,946 1,068,630-52,600,323 Uinta 5,801,341 2,900,671 12,086, , , ,366 22,871,190 Washakie 1,570, ,167 3,271, , ,743 6,217,635 Weston 1,404, ,113 2,925,470 47, , ,501 5,469,305 Totals 255,797, ,898, ,911,939 10,552,025 1,304,640 19,358,829 6,923, ,747,431 74

75 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 3,058, , ,286 4,205,146 Goshen 513, ,431 64, ,370 Hot Springs - Johnson - Laramie 3,634, ,728 4,543,639 Lincoln - Natrona 4,138,292 1,034, ,286 1,955,343 7,645,494 Niobrara - Park 2,965, ,268 3,706,341 Platte - Sheridan 2,159, , ,934 2,969,270 Sublette - Sweetwater 8,487,083 2,121, ,398 11,086,252 Teton - Uinta - Washakie - Weston - Totals 24,956,840 6,239,210 1,711,119-1,955,343 34,862,512 75

76 Grand Total All Taxes Levied Grand Total County Levies Grand Total Municipal Total Special District Taxes Grand Total All State General Grand Total All Taxes Average Mill Mills Amount Levies Education Fund Levied Levy Albany ,231,715 1,655,372 2,150,256 15,516,290 None 23,553, Big Horn ,710, ,055 3,244,404 10,233,054 None 16,485, Campbell ,439,186 1,703,185 21,432, ,241,677 None 301,816, Carbon ,170,340 1,118,172 4,666,509 35,316,138 None 50,271, Converse ,321, ,058 2,759,919 31,128,965 None 42,660, Crook ,003, ,068 1,001,706 7,262,375 None 10,453, Fremont ,174, ,053 6,574,719 39,621,542 None 56,334, Goshen ,541, , ,993 6,424,614 None 8,984, Hot Springs ,331, ,520 1,422,024 8,790,864 None 12,718, Johnson ,597, ,861 7,869,733 49,573,096 None 71,399, Laramie ,904,734 4,132,236 3,422,957 44,593,310 None 63,053, Lincoln ,691, ,761 4,971,692 39,031,966 None 54,381, Natrona ,414,876 3,815,082 3,038,038 53,683,992 None 72,951, Niobrara ,767 63, ,829 3,240,480 None 5,084, Park ,895, ,026 6,609,490 36,443,401 None 52,684, Platte ,833, ,258 2,047,047 7,202,235 None 11,320, Sheridan ,478,407 1,450,771 2,064,720 26,955,186 None 36,949, Sublette ,230, ,381 10,838, ,703,702 None 210,089, Sweetwater ,461,248 2,516,695 7,725, ,488,603 None 143,191, Teton ,007,693-6,649,798 52,600,323 None 69,257, Uinta ,801, ,782 1,678,948 22,871,190 None 31,195, Washakie ,570, ,407 1,179,848 6,217,635 None 9,178, Weston ,404, ,896 1,425,354 5,469,305 None 8,469, Totals 246,098,026 22,383, ,394, ,609,943 1,362,485, Percent of Taxes 18.06% 1.64% 7.66% 72.64% % 76

77 Property Tax Comparison, All Taxes Levied Amount of Increase or Decrease Percent of Increase or Decrease 2009 Property Taxes 2010 Property Taxes Albany 23,286,386 23,553, , % Big Horn 22,594,502 16,485,560 (6,108,942) % Campbell 337,578, ,816,473 (35,762,317) % Carbon 79,437,904 50,271,159 (29,166,745) % Converse 42,413,733 42,660, , % Crook 13,227,716 10,453,563 (2,774,153) % Fremont 82,617,352 56,334,178 (26,283,174) % Goshen 8,856,698 8,984, , % Hot Springs 19,088,078 12,718,687 (6,369,391) % Johnson 122,880,340 71,399,882 (51,480,458) % Laramie 63,867,161 63,053,237 (813,924) % Lincoln 75,453,544 54,381,294 (21,072,250) % Natrona 90,206,698 72,951,988 (17,254,710) % Niobrara 6,339,729 5,084,441 (1,255,288) % Park 73,681,862 52,684,135 (20,997,727) % Platte 9,656,169 11,320,119 1,663, % Sheridan 53,742,055 36,949,084 (16,792,971) % Sublette 377,835, ,089,940 (167,745,519) % Sweetwater 197,652, ,191,682 (54,460,347) % Teton 77,596,474 69,257,814 (8,338,660) % Uinta 51,640,753 31,195,261 (20,445,492) % Washakie 10,547,328 9,178,224 (1,369,104) % Weston 11,243,505 8,469,781 (2,773,724) % Totals 1,851,444,265 1,362,485,156 (488,959,109) % 77

78 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2010 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 20,458, A,I 310, , , ,354,169 Albin 570, B,I,J,L 11, , , ,745 Alpine 13,528, A,I 224, , , ,355 Baggs 2,733, C,D,F,I,J,L 59, , , ,013 Bairoil 40,399, I,J 563, ,089, , ,976,815 Bar Nunn 11,058, I 232, , , ,548 Basin 6,693, A,I,K,L 150, , , ,585 Bear River 3,774, I,L 49, , , ,027 Big Piney 3,675, C,I,K 58, , , ,629 Buffalo 43,309, A,C,I,K,L 779, ,894, , ,021,022 Burlington 1,217, A,B,C,I,L 32, , , ,945 Burns 1,909, B,I,J,L 38, , , ,984 Byron 1,952, A,C,I,J,L,P 47, , , ,251 Casper 417,651, I 8,770, ,671, ,341, ,783,800 Cheyenne 510,335, I,L 7,144, ,006, ,082, ,233,832 Chugwater 1,116, B,C,I,L,P 31, , , ,886 Clearmont 614, I 8, , , ,907 Cody 107,877, A,B,C,I 2,373, ,286, , ,198,710 Cokeville 2,401, B,C,I 37, , , ,086 Cowley 3,171, A,C,I,L,P 77, , , ,583 Dayton 6,241, I 87, , , ,334 Deaver 686, A,C,I,L,P 15, , , ,821 Diamondville 3,053, A,B,C,I 52, , , ,849 Dixon 509, C,D,F,I,J,L 11, , , ,245 Douglas 39,452, I,L 563, ,759, , ,638,283 Dubois 11,102, B,C,I,J,L 236, , , ,695 E. Thermopolis 1,169, C,I 19, , , ,429 Edgerton 809, I 10, , , ,027 Elk Mountain 4,227, I,L 58, , , ,006 Encampment 2,800, I,L 38, , , ,481 Evanston 83,241, I,L 1,101, ,879, , ,646,003 78

79 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2010 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 16,142, I 209, , , ,176,596 Frannie (B/H) 441, A,C,I,L,P 9, , , ,688 Frannie (Park) 76, A,C,I 1, , ,626 Ft. Laramie 976, C,I,L 16, , , ,792 Gillette 202,242, A,C,I 3,088, ,999, ,617, ,706,193 Glendo 1,326, I,L,P 30, , , ,171 Glenrock 14,145, A,C,I,L 304, , , ,062,078 Granger 1,396, A,I 21, , , ,620 Greybull 9,428, A,C,I,K,L 239, , , ,090 Green River 76,067, A,I 1,167, ,922, , ,698,607 Guernsey 6,144, I,L,P 141, , , ,662 Hanna 4,001, I,L 54, , , ,064 Hartville 313, I,L,P 7, , , ,675 Hudson 2,308, I,J,L 41, , , ,622 Hulett 4,039, A,I 72, , , ,779 Jackson 253,080, A,I,L 3,176, ,211, ,387,642 Kaycee 1,673, A,C,I,K,L 30, , , ,699 Kemmerer 15,463, A,B,C,I 266, , , ,087,931 Kirby 739, C,I 12, , , ,495 LaBarge 4,175, A,C,I 67, , , ,033 LaGrange 844, C,I,L 14, , , ,618 Lander 61,361, I,J,L 1,098, ,238, , ,827,650 Laramie 205,717, A,I,L 3,497, ,051, ,645, ,194,514 Lingle 2,720, I,L 40, , , ,584 Lost Springs 178, I,L 2, , ,526 Lovell 10,098, A,C,I,L,P 247, , , ,595 Lusk 7,354, A,I,L,P 158, , , ,534 Lyman 10,445, F,I,L 148, , , ,721 Manderson 397, A,I,K,L 8, , , ,807 Manville 566, A,I,L,P 12, , , ,628 Marbleton 6,497, C,I,K 104, , , ,591 Medicine Bow 1,015, I,K,L 15, , , ,322 79

80 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2010 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 1,692, A,B,C,D,I,L 36, , , ,791 Midwest 12,288, I 159, , , ,688 Mills 18,935, I 246, , , ,380,184 Moorcroft 5,588, A,I 100, , , ,390 Mountain View 8,011, C,F,I,L 125, , , ,973 Newcastle 15,170, A,D,I,L 329, , , ,168,606 Opal 353, A,B,C,I 6, , , ,838 Pavillion 771, C,I,J 13, , , ,686 Pine Bluffs 7,430, B,I,J,L 148, , , ,556 Pine Haven 5,235, A,I 94, , , ,846 Pinedale 29,500, C,I,K 434, ,312, , ,982,828 Powell 37,512, A,B,C,I 744, ,856, , ,788,728 Ranchester 5,463, I 76, , , ,464 Rawlins 50,599, I,L 695, ,352, , ,452,992 Riverside 648, I,L 8, , , ,952 Riverton 73,898, B,C,I,J 1,642, ,776, , ,788,497 Rock River 1,203, A,I,L 20, , , ,067 Rock Springs 191,988, I,J 2,833, ,585, ,535, ,954,128 Rolling Hills 2,659, A,C,I,L 57, , , ,701 Superior 791, I,J 11, , , ,544 Saratoga 14,327, C,I,L 239, , , ,044 Sheridan 169,027, I 2,366, ,366, ,352, ,085,500 Shoshoni 2,814, C,I,J 48, , , ,282 Sinclair 58,908, I,L 809, ,739, , ,019,977 Star Valley Ranch 25,143, C,A,I 394, ,081, , ,676,861 Sundance 8,395, A,I 151, , , ,453 Ten Sleep 1,908, C,I,J,L 38, , , ,411 Thayne 4,340, A,C,I 69, , , ,354 Thermopolis 19,906, C,I 326, , , ,386,607 Torrington 31,934, I,L 479, ,596, , ,331,252 Upton 6,190, A,D,I,L 134, , , ,205 Van Tassell 98, A,B,I,L,P 2, , ,749 Wamsutter 3,942, I,J 55, , , ,401 80

81 CITY AND TOWN ASSESSED VALUATION AND TAXES LEVIED FOR THE YEAR 2010 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 21,205, I,L,P 487, ,008, , ,665,442 Worland 39,027, B,I,J,L 819, ,874, , ,889,574 Wright 10,655, A,C,G,I 284, , , ,119 Yoder 420, I,L 6, , , ,663 Totals 3,157,116,227 52,004, ,721,220 22,383, ,108,570 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 81

82 Private Railroad Cars Valuation and Taxes Valuation Taxes Albany 2,707, ,466 Big Horn 1,148,878 71,910 Campbell 4,064, ,404 Carbon 2,321, ,294 Converse 4,532, ,694 Crook 510,810 31,970 Fremont 744,208 46,582 Goshen 2,559, ,197 Hot Springs 460,066 28,796 Johnson - - Laramie 4,279, ,876 Lincoln 1,419,051 88,820 Natrona 1,285,732 80,475 Niobrara 1,252,559 78,399 Park 722,420 45,217 Platte 1,790, ,048 Sheridan 1,636, ,402 Sublette - - Sweetwater 4,508, ,202 Teton - - Uinta 2,002, ,333 Washakie 422,068 26,418 Weston 1,780, ,413 Total 40,148,096 2,512,916 82

83 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, 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, ,644,341

84 Miscellaneous Tax Information for the Year 2010 Total State Assessed Valuation 21,316,477,631 Total Taxes Levied Collectible 1,362,485,156 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 7.662% Proportion of School District Taxes to Total Taxes % Proportion of Municipal Taxes to Total Taxes 1.643% TOTAL % Taxes Under State Control (General Fund) 0.000% Taxes Under Local Control % Foundation Program Fund % TOTAL % 84

85 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 Sublette % 2 Residential Lands and Improvements % 3 Sweetwater 9.954% 3 Sweetwater % 3 Oil Production % 4 Teton 5.570% 4 Natrona 5.354% 4 Coal Production % 5 Johnson 5.316% 5 Johnson 5.240% 5 Industrial and Manufacturing Property 9.015% 6 Natrona 4.854% 6 Teton 5.083% 6 Commercial Lands and Improvements 4.206% 7 Laramie 4.263% 7 Laramie 4.628% 7 Electric/Gas Distribution 1.947% 8 Lincoln 4.060% 8 Fremont 4.135% 8 Trona 1.646% 9 Fremont 3.587% 9 Lincoln 3.991% 9 Railroads 1.218% 10 Carbon 3.585% 10 Park 3.867% 10 Commercial Personal Property 1.044% 11 Park 3.477% 11 Carbon 3.690% 11 Agricultural Lands 1.029% 12 Converse 3.253% 12 Converse 3.131% 12 Natural Gas Pipelines 0.900% 13 Sheridan 2.533% 13 Sheridan 2.712% 13 Electric-Cooperatives 0.751% 14 Uinta 2.268% 14 Uinta 2.290% 14 Liquid Pipelines 0.457% 15 Albany 1.654% 15 Albany 1.729% 15 Residential Personal Property 0.227% 16 Big Horn 1.059% 16 Big Horn 1.210% 16 Bentonite 0.159% 17 Hot Springs 0.911% 17 Hot springs 0.933% 17 Sand and Gravel Production 0.123% 18 Crook 0.783% 18 Platte 0.831% 18 Uranium 0.107% 19 Platte 0.717% 19 Crook 0.767% 19 Major Telecommunications 0.093% 20 Washakie 0.614% 20 Washakie 0.674% 20 Cellular/Resller Telecommunications 0.090% 21 Goshen 0.602% 21 Goshen 0.659% 21 Cable/Satellite 0.078% 22 Weston 0.549% 22 Weston 0.622% 22 All Other Minerals 0.071% 23 Niobrara 0.345% 23 Niobrara 0.373% 23 Rural Telecommunications 0.060% TOTAL % TOTAL % 24 Municipal Electric 0.034% 25 Airlines 0.026% TOTAL % 85

86 Veterans Exemption Valuations and Benefits Granted for the Year 2010 Real - Personal Property Motor Vehicle and Trailer Number of Total Tax Valuation Taxes Valuation Taxes Exemptions Benefit Granted Albany 2,697, , ,868 13, , , Big Horn 1,483, , ,906 4, , Campbell 1,947, , ,633 11, , Carbon 1,269,979 85, ,267 6, , Converse 1,479,670 99, ,896 5, , Crook 1,095,476 71, ,035 2, , Fremont 4,306, , ,540 14, , , Goshen 1,958, , ,692 7, , Hot Springs 864,941 59, ,424 3, , Johnson 1,598, , ,269 4, , Laramie 14,964,501 1,046, ,063 26, ,424 1,072, Lincoln 1,551, , ,969 3, , Natrona 7,325, , ,357 26, , , Niobrara 358,145 25, ,183 2, , Park 3,199, , ,591 9, , , Platte 1,668, , ,856 7, , Sheridan 4,090, , ,338 17, , , Sublette 905,420 56, ,832 1, , Sweetwater 3,407, , ,396 14, , , Teton 977,714 56, ,296 2, , Uinta 1,790, , ,558 7, , Washakie 1,189,148 86, ,183 5, , Weston 1,051,536 78, ,291 3, , Totals 61,182,138 4,308, ,774, , ,857 4,512,

87 Wyoming State Mill Levies and Taxable Valuation Taxable Valuation Year Levies Taxable Valuation Year Levies Mills 768,622, None 7,936,540, Mills 800,699, None 7,945,490, Mills 829,645, None 8,389,156, 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 6,175,049, 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 21,316,477,631 87

88 County Valuations and Classification 2010 Gross Valuation Real & Personal Property Gross Valuation Motor Vehicles as of July 1, 2010 Private Railroad Total Gross Class Car Valuations Valuation Albany First 352,642, ,777,769 2,707, ,128,225 Big Horn First 225,837,257 35,953,217 1,148, ,939,352 Campbell First 5,016,666,914 41,720,558 4,064,534 5,062,452,006 Carbon First 764,194,959 67,996,975 2,321, ,513,250 Converse First 693,427,374 1,638,069 4,532, ,597,940 Crook First 166,951,128 50,390, , ,852,780 Fremont First 764,571, ,103, , ,420,005 Goshen First 128,430, ,836 2,559, ,372,196 Hot Springs First 194,273,228 18,243, , ,976,655 Johnson First 1,133,099,323 54,625,562-1,187,724,885 Laramie First 908,727, ,058,389 4,279,776 1,170,065,959 Lincoln First 865,345,947 66,461,526 1,419, ,226,524 Natrona First 1,034,572, ,516,216 1,285,732 1,288,374,937 Niobrara First 73,647,278 9,910,685 1,252,559 84,810,522 Park First 741,268,146 98,220, , ,211,451 Platte First 152,798,262 34,963,872 1,790, ,552,288 Sheridan First 539,867, ,126,011 1,636, ,629,337 Sublette First 3,519,691,847 66,278,121-3,585,969,968 Sweetwater First 2,121,770, ,786,121 4,508,651 2,302,065,462 Teton First 1,187,366, ,244,895-1,288,611,104 Uinta First 483,445,104 71,911,840 2,002, ,359,350 Washakie First 130,861,203 30,606, , ,889,806 Weston First 117,018,824 27,378,601 1,780, ,177,436 Totals 21,316,477,631 1,944,295,711 40,148,096 23,300,921,438 88

89 State Assessed Valuations Top 25 Non-Mineral Taxpayers for the Year 2010 Company Name Industry Type 2010 Value PacifiCorp Electric - IOU 220,563,356 Union Pacific Railroad Company Railroad 171,872,169 Burlington Northern Santa Fe Railway Railroad 88,020,497 Basin Electric Power Cooperative Electric - REA 86,158,156 Wyoming Interstate Company, Ltd. Natural Gas Pipeline 39,001,136 Rockies Express Pipeline Natural Gas Pipeline 32,866,657 Overland Pass Pipeline Company, LLC Liquid Pipeline 29,563,224 Overthrust Pipeline Company Natural Gas Pipeline 28,157,980 Black Hills Power & Light Company Electric - IOU 25,019,713 Cheyenne light, Fuel and Power Company Electric - IOU 24,276,619 Kern River Gas Transmission, Inc. Natural Gas Pipeline 23,886,552 Three Buttes Wind Farm Electric - Wind 23,439,737 Tri-State Generation & Transmission Electric - REA 21,473,449 Colorado Interstate Gas Company Natural Gas Pipeline 20,072,368 Idaho Power Company Electric - IOU 19,747,888 Mountain Wind Power 2, LLC Electric - Wind 15,357,319 Qwest Corporation Major Telecommunications 14,932,832 Questar Pipeline company Natural Gas Pipeline 13,649,534 NextEra Energy Resources Wyo. LLC Electric - Wind 13,511,426 Express Pipeline Partnership Liquid Pipeline 12,935,571 Powder River energy Corporation Electric - REA 12,773,834 Rocky Mountain Pipeline Systems, LLC Liquid Pipeline 12,681,391 Mountain Wind Power 1, LLC Electric -Wind 12,073,540 KM Interstate Gas Transmission Company Natural Gas Pipeline 11,583,406 Lower Valley Energy Electric/Gas Distribution 9,881,700 89

90 Expenditure of Property Tax Dollars 2010 CITY School 67.10% County 23.00% Municipal 9.90% State 0.00% % COUNTY School 73.85% County 18.36% Special District 7.79% State 0.00% % Beneficiaries of Property Tax Collections 2010 School 53.86% County 18.06% Foundation Program 18.78% Special Districts 7.66% Municipalities 1.64% State 0.00% % 90

91 91