Foundational Principles of Wyoming Property Taxation – Part II

This is a continuation of a brief overview of key Wyoming property tax principals for Wyoming ad valorem taxation.

• Board of Equalization. The County Commissioners sit as the Board of Equalization.[1] The Board of Equalization hears complaints of property assessments.[2]
• Presumption. Once an assessor arrives at a value for a property, “[a] strong presumption favors the Assessor’s valuation.”[3] However, this presumption may be overcome by evidence to the contrary.[4]
• Taxpayer’s Burden of Proof. A taxpayer who contests the valuation established by the assessor has the initial burden of presenting substantial evidence which calls into question the assessor’s value.[5] If a taxpayer fulfills this requirement, the burden shifts to the assessor to present evidence to support the determined assessed value.[6] In both instances, this inquiry seeks “to determine whether substantial evidence exists to support usage of the particular method of appraisal, and, if so, whether substantial evidence exists to support the manner in which it was used.”[7]
• Determination by the Board of Equalization. “The county board of equalization may affirm the assessor’s valuation or find in favor of the taxpayer and remand the case back to the assessor. The board shall make specific written findings and conclusions as to the evidence presented not later than October 1 of each year.”[8]
• Remand. Following a hearing, if the County Board finds that the assessor incorrectly assessed the tax, they must remand the case back to the assessor for re-valuation.[9]
• Confidentiality. Taxpayer returns and return information are to be kept confidential by the taxing authorities.[10]
• Taxable Value. Taxable value of property is determined by multiplying the assessed value of the property by the tax rate.[11] Wyoming property tax rates are set by statute as follows:

(A) Gross product of minerals and mine products, one hundred percent (100%);

(B) Property used for industrial purposes, eleven and one-half percent (11.5%);

(C) All other property, real and personal, nine and one-half percent (9.5%).[12]

• Mills. Governmental taxing authorities determine the number of mills to levy. A mill is 1/1000 of the taxable value of assessed property.[13] Multiply the taxable value times the number of mills to determine the amount of ad valorem tax to be paid.

Practice Points. With these foundational principles of Wyoming property tax, the tax payer is in a position to analyze his or her tax situation and insure that the property tax is being applied correctly.

About the Author. Jared M. Le Fevre is a tax attorney at Crowley Fleck PLLP. Mr. Le Fevre received a Tax LLM degree from the University of Alabama College of Law and a Juris Doctorate from the University of Utah College of Law. Mr. Le Fevre is a Partner in the Tax, Trusts and Estates and Commercial Transactions practice groups. Mr. Le Fevre represents taxpayers before the IRS, IRS Independent Office of Appeals, Tax Court, Federal District Court and state tax agencies throughout Montana, Wyoming, North Dakota, Idaho, and Utah.  Mr. Le Fevre is involved in federal, state and local tax audits, appeals, and tax resolution throughout these western states. Mr. Le Fevre also advises clients on the tax effects of business and real estate transactions.

Date of information: June 10, 2023.

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[1] Wyo. Stat. Ann. §  39-13-102.

[2] Id.

[3] Britt v. Fremont Cty. Assessor, 2006 WY 10, ¶ 23, 126 P.3d 117, 125 (Wyo. 2006).

[4] Id.  See also Wyo. Stat. Ann. § 39-13-109

[5] In the Matter of the Appeal of Lowes HIW, Inc. from a Decision of the Laramie County Board of Equalization – 2005 Property Valuation, 2006 WL 3327976, at *18.

[6] Id.

[7] Gray v. Wyoming State Bd. of Equalization, 896 P.2d 1347, 1350–51 (Wyo. 1995).

[8] Wyo. Stat. Ann. § 39-13-109(b)(i).

[9] In re Carbon Creek Energy, 2018 WL 3978750 (Wyo.St.Bd.Eq.), at *27.

[10] See Wyo. Stat. Ann. § 39-13-102(q).

[11] Wyo.Stat.Ann. § 39-13-103(b)(iii).

[12] Id.

[13] Wyo.Stat.Ann § 39-13-104.