6th Penny FAQs
2026 Specific Purpose Excise Tax FAQ’s
Q: When is the election?
A: Tuesday, May 5, 2026.
Q: Why are we having an election now and when will the 2018 SPET tax end?
A: Specific purpose excise taxes (SPET) expire one quarter after each approved tax is fully collected. The 2018 SPET tax will be fully collected in spring 2026. Local governing bodies (Albany County, Town of Rock River, and City of Laramie) have decided to propose a continued SPET tax to the voters.
Q: What projects did voters approve for the 2018 SPET?
A: The 2018 SPET, approved by Albany County voters on August 21, 2018, totaled $65,582,470 million and is being spent for the purposes below:
- Albany County – A total of $11,928,825 was approved for building renovations and improvements (Albany County Library, Road and Bridge Shops, Courthouse); equipment and vehicles for the Sheriff’s office, Road and Bridge equipment; IT system improvements; Range Arena acquisition; and reconstruction of County roads.
- Laramie Regional Airport – A total of $7,065,375 was approved for design, construction, expansion, and renovation of the airport.
- Town of Rock River – A total of $4,514,795 was approved for water infrastructure projects, wastewater infrastructure, road equipment, solid waste equipment, road improvements, fire house heating system improvements, and town hall improvements.
- City of Laramie – A total of $42,073,475 was approved for street construction, rehabilitation, improvement, and reconstruction; design and construction of a new fire training facility; recreation facility improvements and renovation; building renovation and improvement (City Hall, Annex, Police Station, and N. 4th Street); improvements to existing and construction of new shared use paths; improvements to existing parks and construction of new parks; community and gateway enhancements; and Casper aquifer groundwater protection.
Click "here" to see sample ballots for the Special Election.
Q: What projects are planned for the proposed 2026 SPET and how were they chosen?
A: The governing bodies of Albany County, the Town of Rock River, and the City of Laramie worked together to determine the amount of the proposed SPET tax. A series of public meetings, with members of the public and media present, were held to determine which projects to prioritize. The Governing bodies met in joint meetings to make final refinements to the project lists of each governing body. Information about the projects this tax was selected to fund, if approved by voters, can be found on our website www.cityoflaramie.org/6thpenny.
Q: Can the money be used for any other projects or purposes?
A: No. By law, the money must be used for the projects as defined on the election ballot.
Q: How is the SPET tax different from the 5th penny sales and use tax?
A: The 5th cent tax pays for 22% of all operations in the City’s General Fund, including a significant portion of public safety, parks, and recreation services. Both the City and County use the 5th cent tax to provide funding assistance to outside agencies. The SPET funds specific capital projects only and has been approved by voters since 1989. The Town of Rock River, Albany County, the City of Laramie, and the Laramie Regional Airport each have projects funded by the SPET.
Q: When would the proposed 2026 SPET end?
A: SPET taxes end when fully collected. Economic growth results in faster than anticipated collections, which decline slows collection. Current forecasts indicate the tax should be fully collected in around 10-12 years, which was the same projected term of the 2018 tax. Collections from wind energy development have been excluded from these forecasts.
Q: What happens if any “excess” money is collected for a SPET?
A: Normally, excess taxes occur when a ballot total has been fully collected and the tax is then temporarily discontinued. All taxes are run through the Department of Revenue and are then distributed directly to the governmental agencies, which results in a two-month delay. Any money over-collected during that time is then considered “excess” and must be spent on the projects approved by the voters on the ballot. Excess tax is held for one year in the County Treasurer’s office and funds are then distributed proportionally between projects.
Q: If this tax is approved, how would Albany County’s sales and use tax rate compare to other places in WY?
A: Sales and use tax rates in WY range from 4% to 7%. Four percent is the minimum tax, as this tax is levied by the state. About 30% of the state tax gets returned to local governments and collections stay in the county where they are collected. Of approved local taxes, 99% are distributed back to the communities that approve them.
Voters may elect to approve additional local taxes. As of July 2025, Teton County’s sales and use tax rate is 7%. Eight WY counties have a sales and use tax rate of 6%, including Albany County. One municipality (Casper) has approved a municipal tax for a total rate of 6%. Eleven WY counties have a rate of 5%, while one county has a rate of 5.25%. The remaining two (2) counties (Park and Sublette) have a rate of 4%.
Q: What happens if the 2026 SPET proposal fails?
A: If the renewal fails, it cannot be voted on again for 11 months after the election. The proposed projects will then be postponed unless governing bodies can identify other funding sources.
Q: Where can I find information about Wyoming’s general tax structure?
A: The Wyoming Taxpayer’s Association, a statewide nonprofit corporation, publishes information used by legislators and citizens alike. The Wyoming Taxpayer’s Association produces many resources, including information about how Wyoming’s taxes compare to other states.
Q: About what percentage of sales and use taxes are paid in Albany County by visitors to our community?
A: The most recent estimate from the Albany County Tourism board shows around 20% of sales and use taxes are paid by visitors.
Q: Can lodging tax revenue be used for City and County operations?
A: No. Lodging tax money goes to the Albany County Tourism Board to promote tourism in the county and board operations.
Q: Is the sales tax exemption on food still in effect? How long will it last?
A: Sales tax exemption for food was approved by the WY Legislature in 2006 and is ongoing with no sunset date.
Other Information:
Q: What is the date and time of the election?
A: Tuesday, May 5th, 2026, from 7:00 a.m. to 7:00 p.m.
Q: Where can I vote?
A: The County’s website has information on polling places: Please click here for more information.
Q: What will the ballot look like?
A: It will most likely be a 14 inch ballot. The County is currently proofing the ballot and will send out a draft for all the affected entities to proof.
Q: How do I vote absentee?
A: You can find more information on how to request an absentee ballot by clicking on this link, There will not be an absentee polling place for the special election, so anyone wanting an absentee ballot to take with them they may do so on April 7th.
Q: How can I register to vote?
A: People can register at the polls on Election Day. To register to vote, you must be:
- 18 years of age on Election Day;
- U.S. Citizen;
- Resident of Wyoming and the precinct in which you register;
- Withdraw voter registration from any other jurisdiction, if applicable;
- Present a valid Wyoming driver's license if you have one; if not, provide the last four digits of your Social Security Number. (If you have neither, indicate this on the Voter Registration Application form.)
- Not been convicted of a felony, or if convicted, have had civil or voting rights restored.
- Not adjudicated mentally incompetent.
Q: Where can I get additional information?