The following Wyoming statute grants the Assessor’s office and its representatives the authority to examine your property for taxation purposes.

18-3-205. Interfering with assessor; failure to return property; penalties.

(a) Any person interfering with the county assessor or deputy county assessor in the discharge of his duties, or any person refusing to allow the county assessor, deputy county assessor, or representative of the department of revenue to examine any property pursuant to W.S. 39-13-103(b)(v), is guilty of a misdemeanor, and upon conviction shall be fined not more than seven hundred fifty dollars ($750.00), or imprisoned for not more than six (6) months in jail, or both.

(b) Any person who fails to report taxable property as provided in W.S. 39-13-107(a)(i) may be assessed a civil fee of five dollars ($5.00) for every day the report is not filed, not to exceed two hundred fifty dollars ($250.00). Civil fees under this subsection shall not be added to the assessment for that taxpayer.

Although statutes appear to give the Assessor obligations and rights to enter and examine property, it is the policy of the Park County Assessor’s office to be respectful of property owners’ privacy and to abide by our fieldwork policies, designed to ensure that the appraisers perform their functions in the most expeditious, accurate, and efficient manner possible, while respecting the owner’s privacy.

Onsite property inspections are a standard function of the County Assessor’s Office and play a critical role in the accurate valuation of your property. If you have any questions regarding the validity of the inspection, please feel free to call our office at 307-527-8650 or 307-754-8650 to confirm the identity of our appraisers. We are happy to answer your questions about the process.

Properties are inspected every six years. Inspections may also occur when a building permit is issued, an address is assigned, a property is sold, a property owner appeals their property value, or upon the owner’s request. Inspections are conducted either as physical onsite visits or through state-provided aerial imagery. All inspections are performed by state-certified appraisers.

Yes. Wyoming statute requires that all individuals responsible for determining property values for assessment purposes be certified by the state as Property Tax Appraisers. Each appraiser must complete ongoing coursework in appraisal to acquire and maintain certification. This training is provided through the International Association of Assessing Officers (IAAO) and conducted in person.

You must contact the Assessor’s office within 30 days of the mail date on the assessment schedule. Bring with you any information that you would like the Assessor to consider regarding the value of your property.

Market value can fluctuate due to various factors, including recent sales, changes in property characteristics, supply and demand dynamics, labor or material costs, and property improvements, such as renovations that enhance functionality and aesthetics.

Real property is defined as land and all things attached to the land.

These consist of structures, concrete, fencing, sheds, etc. These are considered improvements to the land.

Yes. According to the State of Wyoming, Department of Revenue Memorandum (01-076), “The statutory definition of real property is clear that appurtenances are real property and therefore taxable. If you have skid-mounted structures in your county, they should be listed and valued for Ad Valorem Taxes.”

Personal property refers to items that are not real property (realty). Realty is defined as land and anything permanently attached to it, such as buildings, structures, and improvements. Examples of personal property include furniture, fixtures (e.g., desks, chairs, tables, shelves), machines, computer equipment, software, phones, copiers, oil field equipment, and heavy machinery.

Industry-accepted mass appraisal procedures and methodologies are used. Items such as location, property characteristics, sales information, etc., are analyzed each year to determine the estimated fair market value.

Wyoming statute 34-1-142 requires a statement of consideration be completed whenever a deed, contract or other document transferring legal title is recorded. Information such as the date of the sale, purchase price, terms of sale, etc., are required. This information is not public.

Persons appealing their assessment may review the sales that were used to determine the fair market value of their property. The review period is limited to the 30-day appeal period. The property owners may not further disclose the sales to other persons. The sales information may be introduced during a formal appeal, but further disclosure is prohibited.

Field appraisers do not determine value. The characteristic information they collect along with sales information will be used to calculate the estimated fair market value for next assessment year. If you are interested in getting a copy of the sketch and characteristics, please contact the office either by phone or visit and we would be happy to give you a copy. Actual calculations made to determine your property value for property tax purposes are available when assessment schedules are mailed.

That is correct. Market value is simply an opinion of value. There is no one correct answer. The value determined by our office is as of January 1 of each assessment year. The state of Wyoming has statutes and rules that this office must follow to determine the value of all properties.

Tax notices are typically mailed in September, though state statutes allow for mailing anytime before October 11. Taxes cannot be paid early unless you are moving or transferring the title of a mobile home.

• Option 1: Pay the first half by September 1 of the current tax year; they are delinquent after November 10.
• Option 2: Pay the second half by March 1 of the next tax year; they are delinquent after May 10. You may also pay your taxes in full by December 31 of the current tax year without penalties.

Tax payments are collected through the County Treasurer 

https://parkcounty-wy.gov/county-treasurer/

State statute requires assessments and tax notices to be sent to the owner of record as of January 1. If the deed was filed after January 1, this is likely the reason. The Treasurer’s Office may send a copy of the notice to the new owner if that information is available. If you believe this is an error, please contact our office to investigate.

March 1st of each assessment year. Forms are mailed in early December of each year. Information provided the previous year is included. Businesses are asked to make any additions or deletions and return the form to the Assessor. If there have been no changes, owners indicate so, sign and return the form. The reporting deadline may be extended to April 1st upon written request, provided that request is made no later than February 15th.

In Wyoming, land meeting the criteria for agricultural land classification is valued based on the land’s productive capability under normal conditions. Landowners must complete a sworn affidavit stating the land has met the legal requirements for such classification.

Fair market value is only a portion of the formula for calculating tax amount.The formula for determining actual tax dollars is as follows:

• Fair Market Value x Level of Assessment = Assessed Value
• Assessed Value x Mill Levy = Tax Dollars

The level of assessment is the percentage of market value used to determine the assessed value. In Wyoming:

• Minerals: 100%
• Industrial use properties: 11.5%
• All other properties: 9.5%. These percentages are set by the legislature.

A mill levy is a way of describing a property tax rate. It’s like a percentage, but instead of using percentages, it uses “mills,” or thousandths.  One mill equals $1 in tax for every $1,000 of a property’s assessed value.

For example, if the mill levy is 70 mills, and your property is worth $400,000, at 9.5% its assessed value is $38,000 ($400,000 X 0.095.)  You would be taxed on 70 thousandths of that assessed value or $38,000 X 0.070, which comes out to $2,660 in taxes.

Local towns, fire districts, hospitals, schools, and others each receive a share of the mills.  County Commissioners, town administrators, and district boards each set their mills based on budgetary needs.  It is a way for local taxing districts to collect money to provide services.

Tax districts are geographic areas where taxing entities (e.g., school districts, cities, water or sewer districts, fire districts) have the authority to levy taxes as designated by state statute.