County optional real estate tax.

Wyoming's HB 35 allows counties to optionally impose an excise tax on real estate sales, but only after voter approval through a specific proposition. The tax would be 0% on sales up to $1.5 million and 1% on amounts exceeding that, with revenue required to fund specific purposes outlined in the voter-approved proposition. Counties must first submit a proposition to voters (requiring 5% of electors' signatures or municipal approval) and can only re-submit defeated propositions after 11 months. This bill creates a framework for local tax decisions but does not mandate any tax or revenue use.