Lincoln County Assessor's Office - Agricultural Land Value

In Wyoming, agricultural land is tax based on the land’s productive capability under normal conditions.

Agricultural Land Definitions

Common questions arise in the classification of agricultural lands. Wyoming uses the following points as criteria:

Determining Productivity

There are three steps that must be satisfied to determine agricultural land productivity value:

Determining Value

Once ownership has been identified, land use has been established and the productive capability has been tabulated for the parcel, a four-step valuation process begins:

Figuring the Tax Bill

Wyoming is a fractional assessment state. This means that the taxable value is based on a portion of the full value. In Wyoming this fractional amount is 9.5% for agricultural property. To arrive at the assessed valued of the property, multiply the total land value per acre times 9.5%. The assessed value is then multiplied by the appropriate tax district mil levy to obtain the tax.

To apply for the agricultural classification – The Affidavit for Agricultural Classification must be filed. This affidavit is available in our office and now available to the public online.

2014 AG Study Document

View the 2014 Study

Ag Land Productivity Rate Changes