2025 STATE OF WYOMING 25LSO-02461SJ0010 SENATE JOINT RESOLUTION NO. SJ0010 Legislative and executive authority-taxation and spending. Sponsored by: Senator(s) Laursen, D, Biteman, McKeown and Smith, D and Representative(s) Allemand, Bear, Haroldson, Locke and Wharff A JOINT RESOLUTION for 1 A JOINT RESOLUTION to amend the Wyoming Constitution to 2 specify that the power and control of taxation and spending 3 belongs to the legislative department and the executive 4 department as specified. 5 6 7 two-thirds of all the members of the two houses, voting 8 separately, concurring therein: 9 10 The following proposal to amend the Wyoming 11 Constitution by creating Article 2, Section 2 is proposed for 12 submission to the electors of the State of Wyoming at the 13 next general election for approval or rejection to become 14 valid as a part of the Constitution if ratified by a majority 15 of the electors at the election: 2025STATE OF WYOMING25LSO-02462SJ00101 2 3 4 (a) The power of taxation and spending is reserved to 5 the people and to the legislative department and the executive 6 department. The legislature may by law delegate local taxing 7 and spending power to political subdivisions, provided that 8 the power of taxation and spending is exercised by persons 9 whose elected term of office does not exceed four (4) years. 10 For the creation of debt authorized by this constitution, the 11 legislature may by law delegate the payment of debt service 12 and the establishment of taxation rates to accomplish that 13 service to the executive branch as a ministerial task, and 14 the judicial department may enforce the performance of these 15 duties. 16 17 (b) Notwithstanding any other provision of this 18 constitution, for the operating costs of the public schools, 19 the legislature shall provide a formula for funding, and that 20 formula shall be subject to judicial review for 21 constitutional compliance. The legislature shall fund the 22 formula by appropriation and the amount of this appropriation 23 shall not be subject to judicial review. In the event the 2025STATE OF WYOMING25LSO-02463SJ0010 1 appropriation is insufficient to fund the spending provided 2 by the formula, the spending shall be reduced by a uniform 3 percentage. 4 5 That the Secretary of State shall endorse 6 the following statement on the proposed amendment: 7 8 The Wyoming Constitution divides the powers of government 9 into three branches: the legislative, executive and judicial 10 branches. No branch shall exercise any powers properly 11 belonging to the other branches unless the Constitution 12 expressly permits it. 13 2025STATE OF WYOMING25LSO-02464SJ0010 1 This amendment would expressly provide that the power of 2 taxation and spending belongs only to the legislative and 3 executive branches of state government. The amendment would 4 allow the legislature to delegate taxation and spending 5 authority to political subdivisions and would allow the 6 legislature to delegate ministerial tasks to the executive 7 branch, with the judicial branch authorized to enforce the 8 performance of those delegated duties. For funding 9 operational costs of public schools, the legislature would be 10 required to develop a funding formula, which would be subject 11 to judicial review. The amount of any appropriation based on 12 the formula would not be subject to judicial review. If the 13 legislature's appropriation is insufficient to fund the 14 spending provided by the formula, then expenditures for 15 school funding would be reduced uniformly. 16 17 (END)