Wyoming

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Wyoming owns more than it owes.
Wyoming has a $27,200 Taxpayer Surplus.™
Wyoming is a Sunshine State with enough assets to cover its debt.
Elected officials have created a Taxpayer Surplus™, which is each taxpayer's share of money available after state bills have been paid.
TIA's Taxpayer Surplus™ measurement incorporates both assets and liabilities, not just pension debt.
Wyoming has $15.5 billion of assets available to pay the state's bills totaling $9.8 billion.
Wyoming has $5.7 billion available after bills have been paid, which breaks down to $27,200 per taxpayer.
Wyoming's reported net position is understated by $322 million, largely because the state delays recognizing gains resulting from decreases in retirement liabilities.
The state's financial report was released 201 days after its fiscal year end, which is considered untimely according to the 180 day standard.

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