Sen. Laursen urged to be bigger voice for Big Horn County residents

Legislative report part 1  

Sen. Dan Laursen, R-Powell, was invited to the December 16 meeting of the Big Horn County Commission. Like Rep. John Winter before him, he fielded legislative questions from the three commissioners as well as Lori Smallwood, Jen Kirk, Gina Anderson, Serena Lipp, Nicole Vigil, LaRae Dobbs and Cozette Winters.

Addressing both Winter, who stuck around, and Laursen, Emergency Management Coordinator LaRae Dobbs said, “You are our voice. We are counting on you to do that. The flood waters have opened, and everybody is all in on, ‘We’ve got to cut taxes because it is going to make people happy.’

“We’ve got to have somebody to start to build the dam to stop that flow until people can be educated to understand this is affecting everyone. It isn’t just affecting the county when we cannot provide essential services. If the only way we can do that is to turn things over to the state, do we really want to do that? We need you to vote in ways that benefit your constituents.”

After the meeting, Assessor Anderson provided the following on the tax bills: “HB0003 – Property Tax Exemption for long-term homeowners and SF0069 – Homeowner Property Tax Exemption were both applicable to the tax year beginning January 1, 2025.  The $300,000 in tax dollars to the county levy was the result of both bills, and it affected the 2025-26 budget year. The 50% (long term homeowners) is not automatic. If the property owner received it last year, they have to fill out an affidavit for the 2026 tax year to receive it again.”

Commissioner Bruce Jolley explained to Laursen that a portion of the discussion with Winter was about the state’s eight designated hardship counties, which make up 35% of the 23 counties. 

“Some of the questions that were posed earlier were, as you guys are in committee talking about, what I feel like is kinda goofy, do you consider what is best for the state or do you think about the 35% of the state that lives in these hardship counties that can’t make it on what you guys are passing?” 

Laursen replied, “Oh yeah. We’re always thinking and talking about the hardship counties. I think $105 (million) is a given (referring to the direct distribution to the counties/towns from the state). That is what the governor says is what he wants. I’m guessing it will be somewhat higher. I don’t think it will be $140 (million) to divide. It will be $105 million.” He continued that he isn’t sure how the funding will come about, noting, “We’re obviously discussing going the portion of the sales tax, I think. I think that number is right at 5 1/2%.” 

Jolley asked for clarification as to whether Laursen was talking about some kind of additional disbursement. Laursen replied that instead of fighting over the $105 million every year, there is some discussion from WAM (Wyoming Association of Municipalities) and WCCA (Wyoming County Commissioners Association) to use a percentage of sales tax.

Deb Craft, who chairs the commission, asked if that was in place of the direct distribution. Lauren said yes. Dobbs asked if this was a percentage of statewide sales tax or individual counties. Laursen said it was whatever the state was getting.

“A share of that portion,” he said. “I think WAM and the county commissioners came in about 8 1/2 percent. But I don’t think that will be the number. I think we’re around 5 1/2. Maybe a little higher, but it would equal about the $105.” 

Jolley asked if this was to help backfill what is being lost on property taxes. He was told, “No, that is just the $105 million that we’ve always been doing or $120 million, whatever it is.” 

Commissioner Dave Neves asked, “Are you talking about getting rid of the property tax, or is this keeping the property tax and getting rid of the direct distribution and giving the towns and the counties a portion of the sales tax?” Laursen responded, “Right. That is what they are talking about -- WAM and the counties. Have you been hearing that?”

Neves said he has heard a little about it, noting, “Our position on getting rid of the property tax to totally sales tax is we don’t think that is going to work.” 

Laursen told Neves, “That’s a whole different topic.”

Neves continued, “If you raise the sales tax to make up that difference in the direct distribution, I think that is going to make a lot of people go to Montana.”

Laursen said he agreed and that it is easy to go to Montana.

Craft asked, “But that is what you are thinking about doing?” Laursen said he thinks so but hasn’t spoken to Senator Troy Mckeown, chair of the Revenue Committee.

“This is what I’m hearing, getting rid of the property tax, increasing the sales tax statewide. Make up the difference. Obviously, then you have the argument on how you distribute it.” 

Jolley responded, “If it is by county, then in Big Horn County, they’re going to raise your sales tax 4 cents? How are you going to live on that? How does that make sense in Big Horn County?”

Laursen replied, “Well I think if they raise the sales tax, it will be statewide. I think the pool will go there and then it will be distributed. Kinda the way I’m hearing it.”

Jolley stated that the distribution wouldn’t be based on just what the county collects; Laursen said it better not be.

County Clerk Smallwood asked if there had been any thought by the legislators on what impact the increased sales tax would have on the additional penny tax that counties and cities get.

“Then there is going to be zero appetite for that,” she said. “Then counties have even fewer ways to generate revenue. We become children of the state. Is the current body (legislative) liking that idea?” Laursen’s response to Smallwood was, “Some are thinking that way. Obviously, it’s in the citizen’s lane ... the property tax issue. It’s got people fired up.”

Addressing Laursen, Craft said, “We had the discussion about that. Educating the public on what that means. It hasn’t hit them yet, the less property tax we’re taking in. This next budget session we will all see how that first one went. I don’t think the community is connecting the dots.”  

Laursen said he agrees.

Hardship counties

Anderson added that it is the hardship counties that will take the hit. The larger counties have more of a voice and money. They won’t have a problem. 

Dobbs noted, “This is why our representatives and senators from the hardship counties — which is 35% of the counties — have got to band together. You can’t say things like ‘Well, that is what some people are thinking.’ We need to know what you are thinking, because you are our voice. We need our voice strong and to be clear on what your constituents want. It isn’t just what we want. It is what we need to keep our county working. We are all committed to making this county work. We wouldn’t be here otherwise.” 

She noted there are jobs in the private sector that pay two to three times more than what county staffers are getting, but they stay because they believe in the system.

“The system right now is you guys (Winter and Laursen),” Dobbs said. “We need Big Horn County to join together with those other small counties and push back. I don’t believe that anyone would vote against emergency services being funded, but yet they are voting for all of these tax cuts without the stopgap put in place to backfill. We need a revenue stream we can count on so we can fill the positions, provide emergency services and have hospitals that are functioning.” 

County Treasurer Vigil asked Laursen how he voted on the 50% homeowner’s exemption and the 25% across the board cuts on property tax. She also asked if he thought they were going to be beneficial. He replied, “I’m guessing I voted for them. That was because I’m hearing what the citizens are saying. The voters.” 

Anderson stated that as the assessor she is the one that hears from the people that are mad about their taxes. She said there are very few that actually come in and complain.

“You were listening to the people from the other county (Park),” she said.

Anderson expounded that back in 2020 when many moved here because of COVID-19, making property value and property taxes go up, some relief was sought for people on a fixed income.

“What you guys did helped a person that has a house in Arizona and a house here,” she said, “(those) who have moved here and paid all that money for property, that made the values go up. They still got the exemption. We wanted something to help the people that needed it. Instead, you guys passed something that made a mess. We saw it happen at the Assessors Association.”

Adding to that line of thought, Vigil said she receives calls from people wanting exemptions on their multiple homes.

Anderson added that the intent was to help the people that needed it.

“It is just wrong and needs to be fixed,” she said. “There should be relief for people who can’t pay their taxes, but not like this.” 

Laursen acknowledged that he “only hears from Park County. It was lowered and I think the whole intention was to lower it so people could see how much was lost in the property taxes and now we know.”

He asked if Anderson had a number to give him. She replied $300,000 for just the county.

He asked if that was in the 18-20% range and that Park County is sitting about there. Anderson said the percentage was much higher in this county. Laursen said knowing that number would be helpful. He also asked for a spreadsheet with all the special districts that would be essential, adding, “I’m just talking about Park County. I would like to do it in Big Horn; we should reach out to the people and actually show them what was lost. I think that is vital.” He noted that the 50% tax cut will be on the ballot next general election.