How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - BOE (county commissioners sitting as BOE; formal appeal) / Wyoming State Board of Equalization (state appeal) / Wyoming District Court (judicial)

Step by Step

How to do it

Review your assessment notice from the County Assessor; mailed by assessor annually (April or earlier); Wyoming assesses at full market value; residential taxed at 9.5% of market value; verify market value is accurate; compare to recent comparable sales
Contact County Assessor informally first: request your property record card; present comparable sales or data errors; many issues resolved without formal appeal
FILE APPEAL WITH COUNTY BOARD OF EQUALIZATION (county commissioners):
DEADLINE AND TIMING: County BOE typically meets in FEBRUARY (February 1-28 per some counties; also some counties in spring); appeals must be filed in advance; notify the County Assessor and County Commissioners of intent to appeal; contact your specific county for exact deadline (some counties have different windows)
Request hearing before County Board of Equalization; appointments often required
Present evidence at BOE hearing: comparable sales, independent appraisal, photographs, property data corrections
BOE decision made; county must notify petitioner in writing no later than first Monday in August
WYOMING STATE BOARD OF EQUALIZATION (SBOE): if unsatisfied with county BOE:
Appeal within 30 DAYS of county BOE decision
SBOE is a separate quasi-judicial state agency with independent administrative law judges
wyo-sboe.wyo.gov
WYOMING DISTRICT COURT: appeal from State BOE; formal court proceedings

Details

What you need to know

Required Docs

Written notice/petition (contact county clerk/assessor for specific form and requirements)
Supporting evidence: comparable sales (as of January 1 valuation date), independent appraisal, photographs, property record corrections

Fee

County BOE: no fee; SBOE: check wyo-sboe.wyo.gov; District Court: filing fees COUNTY BOE TIMELINE: Varies by county; typically February; notice must be given before BOE session; contact county for specific deadlines SBOE DEADLINE: 30 days from county BOE decision WHERE TO GO: County Assessor (informal review); County Board of Equalization/County Commissioners (formal county appeal); Wyoming State Board of Equalization - wyo-sboe.wyo.gov | (307) 777-6901

Where to Go

County Assessor (informal review); County Board of Equalization/County Commissioners (formal county appeal); Wyoming State Board of Equalization - wyo-sboe.wyo.gov | (307) 777-6901

County-specific variations apply

Wyoming's 23 counties each have their own County Assessor and County Commission/BOE process. Laramie County (Cheyenne - active; state capital), Teton County (Jackson Hole - very active due to very high property values; major assessment changes common), Natrona County (Casper), Fremont County (Lander), Sweetwater County (Rock Springs), and Park County (Cody) are the most active for appeals. Teton County properties are among the highest-value in the Rocky Mountain West; assessment appeals there are common and significant.

Wyoming Notes

Important state-specific details

Wyoming requires annual updates to property values; detailed review at least once every 6 years.
RESIDENTIAL ASSESSMENT RATIO: 9.5% of full market value; appeal the MARKET VALUE to reduce your taxable value.
VETERANS EXEMPTION: Apply with county assessor for qualifying veterans.
No homestead exemption in the traditional sense.
MINERAL PROPERTY assessments are handled separately; mineral companies often appeal these actively.

Official Source

State office contact

State Office

Wyoming Department of Revenue, Property Tax Division - wyo-prop-div.wyo.gov | (307) 777-5235; Wyoming State Board of Equalization - wyo-sboe.wyo.gov | (307) 777-6901; County Assessor (varies by county)