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Panel backs bill to codify Madden distribution, ties local share to prior‑year sales tax

House Appropriations Committee · February 10, 2026
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Summary

House Bill 107 would codify the Madden formula for local government distributions, move the funding source to 5.6% of the previous fiscal year’s statewide sales‑and‑use tax, change payment dates to Oct. and Mar. 15, and passed the Appropriations Committee on a 7–0 roll call.

Cheyenne — The House Appropriations Committee advanced House Bill 107, which would codify the state’s local‑government direct‑distribution model (the Madden formula) and change how the program is funded and timed.

Mister Quilty, presenting the bill, said the current framework—modernized in 2016—was designed to give more funding to municipalities and counties with lower tax bases or small populations. "The legislature appropriated $146,250,000 for the biennium or $73,125,000 per fiscal year from the general fund to the Office of State Lands and Investments," Quilty said, describing how OSLI distributes shares under the formula.

Under the proposed changes, the bill would move the source of local distributions from a…

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