Wyoming
Freedom Caucus Questions If State Agency Is Pushing Property Tax Bill
When state Rep. Barry Crago, R-Buffalo, started devising his property tax relief bill last year, he and Rep. Steve Harshman, R-Casper, reached out to Wyoming Department of Revenue Director Brenda Henson to see if it would be feasible to enact his legislation immediately for the 2024 tax year.
“We tried to work with the people that actually have the power to implement the law we have to pass,” Crago said.
This led Henson to direct her staff Jan. 3 to host a presentation to the 23 Wyoming county assessors on how this bill, if it passes, would be implemented.
That’s drawn some questions from leading members of the Wyoming Freedom Caucus, who sent a letter to Henson demanding an explanation for spending state resources on something that hasn’t happened yet, or could never happen.
“Regardless of the merits of the bill, the process undertaken by your department creates the appearance of corruption and lacks the transparency needed to appropriately enact legislation,” the letter reads.
In the letter sent to Henson on Jan. 24, Reps. John Bear, R-Gillette, and Rachel Rodriguez-Williams, R-Cody, accuse Henson of lobbying Wyoming’s county assessors to support the bill and prematurely establishing rules and regulations for it.
“The appearance is that the department began to promulgate rules prior to a bill being introduced, debated or voted on,” Bear told Cowboy State Daily.
Despite the sharp tone of the letter, Bear said it was only sent to give Henson a chance to clear up any misconceptions about the situation.
In their letter, the legislators remind Henson what the stated purpose of her property tax division is and that “there is clearly a difference between training and guiding local governmental agencies and lobbying county elected officials.”
Henson’s Response
In a Jan. 31 response, Henson thanks the legislators for stating the role of her department, but denies most of the accusations.
She said her staff talked to the county assessors about the bill to show that the current state database used by the assessors would be capable of immediately executing Crago’s House Bill 45 if it were to pass into law.
“These discussions help to ensure there are no unintended consequences,” Henson wrote.
Bear and Rodriguez-Williams also accuse the department staff of threatening assessors to support House Bill 45 or they will be blamed for not providing tax relief. Henson denied that allegation and said the warning the Freedom Caucus is concerned about was actually made by an individual county assessor, not her office.
Henson also said her department has not established any new rules ahead of the legislative session, but did ask assessors where terminology in the rules may need some clarifying to implement the proposed legislation.
To make HB 45 happen, Henson said her department will need to adopt emergency rules, adding that “communication and transparency during the early stages benefits all.”
For Bear, this is still a step too far, as he believes the presentation should have been hosted by Crago and Harshman. Any action by Department of Revenue staff, he said, should wait until the bill passes into law.
“Presenting how the bill could be implemented by the assessors should be considered training and should have fallen into the ‘emergency rulemaking’ time frame once a bill has passed,” he said. “The potential to waste valuable government resources on a bill that has not been introduced, debated or voted on is high. The percentage chance of a personal bill passing is quite low.”
What Does The Bill Do?
Crago’s sweeping bill establishes a property tax exemption for single-family residential structures based on their prior year assessed value and forbids tax growth from the prior year to exceed 5%, serving the same function as a cap.
HB 45 has been endorsed by the Wyoming Caucus of which Crago is a member.
One of the most significant aspects of the bill is that if signed by Gov. Mark Gordon, it would go into effect immediately for the 2024 tax year. This would require county assessors to mail tax assessment schedules no later than April 22.
At the earliest, Gordon likely couldn’t sign HB 45 into law until late February. The short window between then and April 22 is what led the lawmakers to reach out, Henson and Crago said, and her department to reach out to the assessors for input and verify internally whether acting on the bill would be possible.
Locke’s Bill
While he appreciates the fact that Crago’s bill would provide property owners tax relief as soon as possible, Bear said he greatly prefers a property tax bill brought by Rep. Tony Locke, R-Casper, which like Crago’s bill, would go into effect for the current tax year.
It would apply to all residential and commercial real estate property in Wyoming and include a lower 3% cap based on tax growth or the rate of change in median household income for the county where the property is located, whichever is lower.
Although he doesn’t believe the actions Henson took were in consideration of Locke’s bill, he believes they would apply all the same.
Crago and Locke’s bill are both classified as tax exemptions, as a normal tax cap would likely infringe on the Wyoming Constitution and likely require a constitutional amendment for enactment.
A constitutional amendment on a property tax measure passed last year will go before the voters this fall.
There are at least a dozen property tax bills that will be introduced and considered in the upcoming legislative session.
Although he was already considering bringing the legislation, Crago said input and a draft proposal from the county assessors was what pushed him to finalize the bill.
On Thursday, the Wyoming County Assessor’s Association issued a press release saying it supports all forms of property tax relief proposed for the upcoming session.
Fremont County Assessor Tara Berg said she supports both Crago’s and Locke’s bills, but still has questions how Locke’s could be implemented.
“I support anything that helps our taxpayers,” Berg said.
Receiving Input
Henson said she regularly receives questions from legislators about potential bills and Crago said reaching out to state officials is something legislators should do for all of their bills before introducing them.
Crago said he would’ve still reached out even if his bill didn’t go into effect until the 2025 tax year.
“It’s what’s called good legislating,” he said. “We need to work with our partners in the executive branch.”
Bear agrees, and said he believes the actions Henson and her staff took came from “genuinely attempting to ensure” that the assessors were capable of implementing Crago or Locke’s bill. But because Crago’s bill was the only tax legislation addressed by the department, he believes the effort doesn’t pass the smell test.
Leo Wolfson can be reached at Leo@CowboyStateDaily.com.
Wyoming
Wyoming mountain bike hotspot Curt Gowdy wants to know how it can improve
Wyoming
Hoping to draw Colorado interest, construction begins at $80M betting facility in Laramie County
CHEYENNE, Wyo. — Foundation work is beginning this week on Wyoming’s next horse betting and gaming house.
The $80 million Wyoming Downs facility in Laramie County, one of two the company is investing in over the next couple of years, is poised to be one of the largest facilities of its kind in the state. The company is aiming for a spring 2027 opening.
The facility will host upwards of 600 historic horse racing machines, Wyoming’s largest TV wall, multiple dining options and more across 58,000 square feet. More land was bought for future hotel development. Commuters driving between Cheyenne and the Colorado border can see clearly from Interstate 25 the expansive development.
That placement along the travel corridor is purposeful, Wyoming Downs and 307 Horse Racing President Kyle Ridgeway said.
“I think that the targeted consumer for this is from Colorado or from the Front Range,” Ridgeway said. “I anticipate we’re going to have plenty of people from Cheyenne come down here to play and enjoy the amenities, but when you look at 600,000 people within a 30-minute drive, that’s what justifies this investment and brings all that tax revenue in from another state, which is fantastic.
“We don’t get the opportunity to do that in Wyoming very often.”
There is still plenty to offer Cheyenne residents besides the facility’s amenities. Ridgeway said in a speech to attendees at the project’s groundbreaking Tuesday, June 2, that more than 150 permanent jobs will be supported by the facility on top of the dozens supported by the companies’ corporate offices and the 400-plus involved in the project’s construction.
Groathouse Construction, a Wyoming business, is the project’s general contractor. Wyoming Downs said it believes putting the project in local hands also helps keep the project uniquely Wyoming-focused.
Ridgeway added the facilities have already proven themselves to be effective tax revenue generators for the local governments. The Wyoming Gaming Commission’s 2025 report, released in late May, shows bettors wagered $2.49 billion on historic horse racing machines last year, a jump from the $2.11 billion wagered in 2024.
Wyoming Downs facilities generate roughly $25 million in taxes annually across the state, and Ridgeway estimated after the ceremony that the upcoming $80 million facility alone will generate an additional $3 million for Laramie County once the property has been in operation for a few years.
Horse betting sites have been increasingly popping up across Wyoming this decade. The Wyoming Downs location will be Cheyenne’s second large-scale horse betting facility since 2024, when the 30,000-square-foot Horse Palace at Swan Ranch opened. Ridgeway said Wyoming Downs is still offering something fresh for tourists and residents.
“This’ll have amenities that Swan Ranch doesn’t have, including the largest TV wall in Wyoming and a pretty super-cool sports viewing area with a restaurant and just a level of finish and class that I don’t think Wyoming has quite seen yet with these types of properties,” he said.
Ridgeway said he thinks resident fatigue with these facilities isn’t as strong as it appears, especially given the tourism benefits of off-track betting.
“Wyoming’s been built on mineral extraction and tourism, and what this is is a touristic facility. I’m not aware of any particular pushback about this specific facility outside of — you see random social media comments where people say, ‘Oh, another gambling facility.’ But where this is located, I think people in Cheyenne have generally been supportive of,” he said.
The Laramie County facility will be just one part of a larger project Wyoming Downs is working on over the next few years. Construction will begin in early 2027 on a similar facility in Evanston looking to draw in Utah and western Colorado crowds.
Some of the company’s current facilities, notably in Casper, Cheyenne and Rock Springs, will see millions poured into renovations as well. New smaller-scale parlors will also go up in Gillette and Green River this year, according to an information packet provided by the company.
More details will come as the construction process develops, Ridgeway said. Details about amenities, such as what the complex’s dining options will look like, remain undisclosed, though Ridgeway promised that options will be “excellent.”
“We haven’t made final selections on what the options are, but we have a number of different options on the table that we’re considering for what we want to offer for the customers,” Ridgeway said. “You have to have something that’s high quality for where this is located. If somebody’s going to drive 25 or 35, or even 45 minutes to come here, they got to be able to sit down and have a quality meal.”
For more information as it becomes available and to learn more about Wyoming Downs facilities and 307 Horse Racing‘s events and offerings, see the companies’ websites. Renderings for the upcoming Cheyenne facility commissioned by the company are available for viewing below.







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Wyoming
Megan Degenfelder, Brent Bien face off in gubernatorial campaign debate
GILLETTE, Wyo. — Two of the Republican candidates for Wyoming governor, Megan Degenfelder and Brent Bien, went head to head in Campbell County this evening. They both highlighted differences in some areas but agreed on energy, public lands, government oversight, abortion and election security.
Degenfelder, Wyoming’s superintendent of public instruction, introduced herself as “a Wyoming ranch kid whose parents clawed their way into the middle class” and said she believes Wyoming is “worth fighting for” because she believes the Wyoming people’s lives are at stake.
Bien, a retired Marine Corps colonel and combat veteran, pointed to his military career and leadership experience.
“My whole adult life has been about leadership, about principled conservative leadership,” he said. “My objective is to restore principled conservative leadership, accountability and discipline to Cheyenne.”
Nuclear energy
Both candidates supported Wyoming’s role in energy production but opposed bringing outside nuclear waste into the state.
“I do not want Wyoming to be … the permanent repository for spent nuclear fuel. I will not allow that to happen on my watch,” Bien said.
Degenfelder said Wyoming should consider nuclear power as part of its energy future but added, “If it works for us to be able to have nuclear as part of the portfolio, then it has to be right for Wyoming and that is ensuring that we do not accept anyone else’s waste, period.”
Public lands
The candidates also opposed privatization of public lands.
“No one loves public lands more than I do,” Degenfelder said. “You start selling that to the highest bidder, Wyoming loses who we are.”
Bien said he is “absolutely opposed” to federal lands being sold to private interests.
“If they do decide to dispose of it, then we as the state of Wyoming should get first-right refusal at no cost,” he said.
Attorney general and judicial appointments
When asked what each would be looking for in an attorney general and judicial appointment, both candidates called for conservative leadership.
Bien said he would seek an attorney general from outside state government.
“I want a clean set of eyes to look at what everything’s been that’s been going on,” he said. “I want someone who will put people first and it will put Wyoming first.”
Degenfelder said she wants stronger advocacy from state agencies.
“I want a bulldog in not just the attorney general’s office, but in all state agencies,” she said. “I want an attorney general that is so aligned to my mission and vision and what I believe that there’s an amicus brief on my desk the next morning after an action takes place.”
Immigration
Both candidates supported stronger immigration enforcement.
Bien explained he wanted to cooperate with ICE “to the fullest extent possible” and to make sure immigrants who are not in the United States legally would be sent out of the state.
Degenfelder said illegal immigration is already affecting communities in Wyoming.
“If you’re here legally, you got nothing to worry about. If you aren’t, it’s time to go home,” she said.
Energy development and green energy
Energy policy generated some of the sharpest comments of the night.
Degenfelder argued renewable energy projects should compete without government support.
“I’m also an economist and so I’ll tell you the way that you kill these green energy, you make them play on the same playing field,” she said. “No more tax subsidies, no more handouts, ensuring the regulatory environment is just as equal.”
Bien took a firmer stance against renewable development.
“Folks, there’s no place in Wyoming for this green energy,” he said. “I want these things bonded up front and where we’re not paying for these like we did all the gas wells. The answer for me is absolutely, unequivocally no.”
Economic development
Degenfelder argued government should focus on infrastructure such as water and sewer systems rather than directing economic development.
“Government does not create jobs. Private business does,” she said.
Bien echoed that sentiment.
“The only business that government has in business is simply to get out of the way. It’s to cut taxes. It’s to deregulate,” he said. “Right now, we’re turning into state capitalism where we have our own state government picking winners and losers.”
Government audits
Both candidates supported increased auditing of state government.
“This state has not done a full-blown budgetary audit since 1989,” Bien said. “Whoever’s belly-aching loudest is going to get audited first.”
Degenfelder agreed.
“We should be auditing every single state agency, every single budget line all the time,” she said. “Government is a beast, and you need someone in there who can tame it and who knows how to do it.”
Abortion
Abortion was another topic where both candidates expressed strong opposition.
“Life starts at conception and there are no exceptions,” Degenfelder said. “We are now one of the most openly abortion states in the country because of that ruling by the Supreme Court. We’re working against the devil here.”
Bien also opposed abortion.
“Folks, for me, there are no exceptions. Life does begin at conception,” he said.
Election integrity
Bien advocated for hand-counting ballots.
“I am very much a proponent of hand tabulation being the primary method of counting all cast paper ballots and I will push that way,” he said.
Degenfelder called for paper ballots statewide.
“Every single ballot should be a paper ballot,” she said, adding that she supports “banning dropboxes.”
Republican platform
Both candidates pledged support for the Wyoming Republican Party platform.
“80% is a no-brainer, and we need to require that out of our elected officials,” Degenfelder said.
Bien said he expects to be held to “100%” of the platform.
“The party’s been co-opted. You have to have an ‘R’ behind your name to win in this state,” he said.
Candidate priorities
During a segment where candidates selected their own discussion topics, Degenfelder highlighted school choice, career and technical education, removing pornography from school libraries and protecting Wyoming’s water rights.
Bien focused on education and agriculture, criticizing student proficiency rates and proposing policies aimed at strengthening Wyoming’s agricultural industry, including declaring agriculture critical infrastructure and reducing regulations on small butcheries.
Technology and education
Although technology and its place within education was not discussed during the debate, County 17 asked both Degenfelder and Bien their thoughts regarding student technology in schools.
Bien said technology is being used too much in classrooms and is making it harder for students to think on their own.
“What it’s doing is it’s dumbing down our kids,” Bien said. “Our kids aren’t learning how to critically think anymore. They go straight to one of the AI things and it generates an answer for them.”
Degenfelder said she backed a bill to ban cellphones during instruction time.
“I supported a bill that came through the legislature a couple of years ago that actually would ban cell use during instructional time, and I stand by that,” Degenfelder said. “I think that it’s appropriate to take cellphones out of classrooms, and what we find is that kids thrive.”
Closing statements
In closing remarks, Bien emphasized his experience as an outsider candidate.
“I am the only outsider in this race, but I am the only one who’s got an inordinate amount of leadership experience,” he said. “Folks, you deserve a government that you can trust.”
Degenfelder pointed to her endorsements from President Donald Trump and U.S. Rep. Harriet Hageman.
“I get asked a lot, ‘How did you get the Trump endorsement?’” Degenfelder said. “The answer is really simple. I earned it.”
Alongside other candidates, Bien and Degenfelder will be competing for support in Wyoming’s Republican gubernatorial primary Aug. 18.





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