Mineral Ad Valorem Transition Planning

Mineral Ad Valorem Transition Planning

May 27, 2021

WCCA Headquarters

Virtually via Microsoft Teams

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Present at the WCCA: Jerimiah Rieman (WCCA Executive Director), Trent Carroll/Leslie

Zimmerschied (WY Department of Education), Travis Deti (WY Mining Association), Matt

Sackett (WY State Treasurer’s Office), WY Department of Revenue (Director Dan Noble;

Craig Grenvik), Ken Guille and Trudy Eisele (Laramie County Assessor/Treasurer), Joel

Schell (Converse County Treasurer), Dixie Huxtable (Converse County Assessor), Pete

Obermueller (PAW), and Jodi Levin (Trona Industry Representative).

Present virtually: Malcom Ervin (Platte County Clerk), Commissioner Bill Novotny (Johnson

County), Representative Barry Crago (Johnson/Sheridan Counties), Commissioner Rusty Bell (Campbell County), Carol Seeger (Campbell County Administrative Director), Gwynn Bartlett (Carbon County Clerk), Tracy Fletcher (Albany County Treasurer), Patty Benson (Carbon County Treasurer), Mary Kuhl (Crook County Treasurer), Keri Thompson (Niobrara County Treasurer), Commissioner Elaine Griffith (Niobrara County), Tara Berg (Fremont County Assessor), and Jim Anderson (Fremont County Treasurer).

The intention of the meeting was to identify administrative solutions. Topics of discussion

included: county distribution of taxes; mill levy estimation/true-up period; volume

production numbers; system/form work ahead of January 1st; review of potential statutory

changes (W.S. 39-11-111)/future legislative discussions; how the WY Department of

Revenue (DOR) and the industry can provide counties with a data set to properly distribute

the money; DOR/county coordination on “back payment”/current statue/how to handle it

going forward; DOR plans to work on a document that lays out their exact process;

companies that cease operations/production/reassignment of tax liability/bankruptcy

cases; assessment changes/assessed valuation report-WY State Board of

Equalization/potential statutory change to use projections (look at it more like the sales and use tax going forward); under 30K payments/mechanism to get them paid/statutory

changes; county loans/setting parameters/work with the WY State Treasurer’s Office and

the WY Department of Education/standardized forms; projecting future revenues/preparing counties; outreach to discuss CREG completing a county by county mill levy projection, which would require a statutory change (may be willingness due to the liability to schools and having this information projected out/discussion with Don Richards); and it was noted that Campbell County has a mini CREG group and the WCCA puts together a revenue estimating manual every year and perhaps the manual could be evolved to include additional information to provide better certainty.

Timeline: County Treasurer’s plan to meet; this group will reconvene before August 25-27,

2021- PAW Annual Meeting; and September 21-23, 2021- WACO.