Property Review & Appeal
Property owner participation and education is key to a fair system of taxation. My goal is to ensure all taxpayers are aware of their rights and to make the process efficient and easily understood by the property owner.
To obtain copies of relevant forms for a formal appeal, visit our Forms and Documents page.
Wyoming Statute 39-13-103 directs that all property will be listed, valued and assessed as of January 1 of each year. Assessment Schedules must be mailed to all property owners on or before the fourth Monday of April.
Wyoming Statute 39-13-109(b)(i) requires persons wishing to contest their assessment to file not later than 30 days after the mail date or postmark a statement with the Assessor outlining their reason or disagreement with the assessment. The Assessor and Petitioner must disclose witnesses and exchange information, evidence and documents relevant to the appeal no later than 30 days prior to the scheduled county board of equalization hearing.
The Assessment Schedules mailed by the Assessor’s Office contain the legal description of the property, the estimated fair market value, the assessed value, and estimated tax. When the property owner receives the assessment schedule it should be opened immediately and reviewed.
Particular attention should be paid to the Market Value. Does it represent what the property would have been worth if sold on January 1 of that year? If the value is within reason and no other errors are noted on the assessment schedule, further action is not required. However, if you disagree with the value, contact the Assessor’s Office as soon as possible to initiate the review process.
When the property owner contacts the office, the account is reviewed and all property characteristic information is checked for accuracy. This includes:
- Finished area
- Out buildings
- Square foot size, etc.
In cases where the property as buildings, an interior/exterior field inspection by County Assessor staff is required and a appointment will be set.
During this review, the property owner may provide any information they would like to have considered such as appraisals, market analysis, special conditions or influences they feel may affect the property value. The owner should provide what they believe to be the Market value as of January 1st for the property in question.
When available, the Assessor's office uses prior year sales data to arrive at Market Value. In cases where sales were used, the property owner will have the option to review the sales. Keep in mind Wyoming is a non-disclosure State and it is only during this 30 day appeal period that the Assessor's office can release the sale prices.
Under Wyoming Statute 34-1-142, sales information is not a "Public Record" and must be kept confidential. Persons receiving sales information may not disclose it to other individuals. Property owners may disclose this information to the County Board of Equalization in conjunction with any hearing. Due to the confidentiality of the sales information it cannot be electronically transmitted or given over the telephone.
Completion of Review
Upon completion of the review the property owner will receive by mail or phone:
- An amended schedule reflecting updated market value and estimated tax amount for that tax year, or
- Notification that no changes have been made
If after a review the property owner feels the value of his property is incorrect, he may file an official appeal. A packet which includes the Official Appeal of Assessment form and a copy of the Rules of Practice and Procedures for Appeal Before the County Board of Equalization Involving Tax Matters are available in the Assessor’s Office or can be mailed to the property owner upon request. Copies of the form or statement must be filed with Assessor within 30 days of the mail date or postmark date on the Assessment Schedule. An appeal may be withdrawn at anytime by written notification to the Clerk’s and Assessor’s offices.
Order of Proceedings
A general order of proceedings follows:
- A hearing time/date is set and owner notified by mail. The County Assessor and the person contesting the assessment (petitioner) must disclose witnesses and exchange information, evidence and documents relevant to the appeal no later than 30 days prior to the hearing. This includes anything that is to be presented as evidence during the hearing.
- The County Commissioners serve as the County Board of Equalization. Other persons attending the hearing will include the:
- Counsel for the board
- Hearing officer
- Parties to the appeal
- Recording secretary
- Secretary to the board
- The Petitioner is first to present evidence or witnesses. Any testimony presented may be questioned by the Assessor, the Assessor’s attorney, or member of the board
- The Assessor or a deputy presents evidence or witnesses. The testimony may be questioned by the Petitioner, his agent or member of the board
- After all testimony and evidence is presented, a brief closing statement may be made by each side
- The Board will notify participants in writing of their findings and any appeal action available to them no later than October 1st