County Treasurer (county level - each of Wyoming's 23 counties)
Details
What you need to know
Online Option
Some Wyoming counties offer online payment; availability varies considerably; check your county treasurer's website
Where to Go
County Treasurer's office (verify if some functions still at County Sheriff's Tax Office for your county)
County-specific variations apply
Wyoming's 23 counties follow the November 10 / May 10 schedule. Laramie County (Cheyenne), Natrona County (Casper), Fremont County (Lander), Sweetwater County (Rock Springs/Green River), Teton County (Jackson Hole - high property values), and Park County (Cody) are the most active. Sweetwater County: explicit November 10 / May 10 schedule. Teton County: highest property values in Wyoming. Very small Wyoming counties (Niobrara, Goshen, etc.) may have minimal online access.
Wyoming Notes
Important state-specific details
Wyoming assesses property at FULL MARKET VALUE (100%) as of January 1 each year.
RESIDENTIAL ASSESSMENT RATIO: Residential real property is assessed at 9.5% of full market value (applies assessed rate to compute taxable value); commercial assessed at 11.5%; agricultural at 9.5%; mineral property at different rates. Example: $500,000 home × 9.5% = $47,500 assessed value; tax rate applied to $47,500.
HOMESTEAD EXEMPTION: Wyoming does NOT have a traditional homestead exemption.
VETERANS EXEMPTION: Qualifying Wyoming veterans (honorably discharged with active service, or surviving spouse) receive a property tax exemption on primary residence; flat dollar amount exemption established by state; contact county assessor for current amount.
ELDERLY OR DISABLED TAX RELIEF: Wyoming has a property tax relief program for qualifying elderly and disabled residents; income-based; contact county assessor for details and application.
NO STATE INCOME TAX: Wyoming is one of 9 states with no state income tax; property taxes and mineral severance taxes are key revenue sources.
MINERAL SEVERANCE TAX: Wyoming derives significant revenue from mineral extraction (coal, oil, gas, trona); mineral property taxes are a major component of school funding.
Official Source
State office contact
State Office
Wyoming Department of Revenue, Property Tax Division - wyo-prop-div.wyo.gov | (307) 777-5235; County Treasurer (payment - varies by county); County Assessor (assessment - varies by county)