No later than the 4th Monday in April or as soon thereafter as possible, property owners are provided with an assessment schedule indicating the market value placed on their property for assessment purposes for the current tax year. There is a procedure to appeal the value if the property owner is in disagreement.
The first step is to contact the Assessor’s office to go over the information on the system relevant to the property. This can be done in person or by phone conversation. If after verification of the information, the property owner is still in disagreement, a protest can be filed. The protest allows the property owner the opportunity to have a hearing with the County Board of Equalization. The formal appeal has to be filed within 30 days of the date of the assessment schedule in order to have a hearing with the County Board of Equalization.
The property owner will be required to provide documentation to substantiate the value they are requesting. This could be in the format of an appraisal, cost of construction information, or whatever other information the property owner relies on to determine that the valuation is incorrect. Please note that if you submit an appraisal we utilize it for verification of inventory of the property and look at the comparables. Our process is mass appraisal and we are not privy to all the details of the adjustments to the comps, so we do not defend against single fee appraisals. The protest is on the value of the property not the amount of estimated taxes.
Per Wyoming State Statute 39-13-109(b)(i) requires any property owner wishing to contest an assessment of his/her property to file not later than thirty (30) days after the date or postmark date of the assessment schedule a statement with the county assessor specifying the reasons why the assessment is incorrect. There are forms available in the Assessor’s office and online.
Please note that this form is in 4-part so if you download from the Internet, when submitting the form to the Assessor’s office make sure to submit 4 copies.
If after the ruling of the County Board of Equalization, the property owner is still in disagreement with the value, the property owner may file an appeal with the State Board of Equalization within thirty (30) days of notification of value by the County Board of Equalization. The State Board of Equalization is comprised of members appointed by the Governor.