The Albany County
5th Penny
A 1% General Purpose Excise Tax that has funded essential local services across Albany County since 1986. Here's what it does, where it goes, and all about its upcoming renewal.
MARK YOUR CALENDAR FOR ELECTION DAY
Tuesday · November 3, 2026
WHAT IS IT?
A 1% General Purpose Excise Tax, Up for Voter Renewal Every Four Years.
Albany County voters initially approved the "5th Penny" (1% General Purpose Excise Tax) in 1986. The most recent term will expire December 31, 2026 and renewal is on the November 3rd General Election ballot.
Unlike the 6th Penny, which funds specific ballot approved projects, the 5th Penny is a 1% General Purpose Excise Tax used for general operations that keep Albany County safe, strong, and vibrant. Revenue is distributed to the City of Laramie, Town of Rock River, and Albany County as it is collected.
At a glance
Quick facts about the 5th Penny (1% General Purpose Excise Tax)
1986
In Place Since
Renewed by voters every four years.
1¢
Optional Excise Tax
A single cent, or 1%, on taxable sales. Groceries and prescriptions are exempt.
20%
of Laramie's General Fund Operations
Supported by 5th Penny.
7%
of Albany County's General Fund
Supported by the 5th Penny.
3
Local Governments
City of Laramie, Town of Rock River, Albany County.
99%
Returned Locally
The State deducts only a 1% administrative fee.
Get informed
Everything you need before
November 3rd
Explore how funds are used, review common questions, and locate your polling place all in one spot.