County optional tax-affordable housing.

HB 162 allows Wyoming counties to voluntarily impose an excise tax on high-value real estate sales to fund affordable housing. Specifically, counties must first get voter approval (via petition or resolution) to tax sales exceeding $1.5 million at a 1% rate, with all revenue dedicated exclusively to local affordable housing projects for low/moderate-income households. The bill requires counties to define "affordable housing" based on local income standards and exempts common transfers like spousal gifts, deeds correcting prior records, and property transfers under $1.5 million. It does not mandate the tax but creates a framework for counties to adopt it through democratic processes.