Park County Treasurer
Property Tax
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Property Tax General Information:
Property Tax Definition & Calculation
A property tax is an ad valorem tax -one that is based on the value of the property. In Wyoming, the County Assessor is charged with the responsibility to value property at its fair market value. This value is then applied to the level of assessment, as determined by the state legislature. Currently, the level of assessment is 100% for gross production of minerals and mine products, 11.5% for industrial use property, and 9.5% for residential and all other real and personal property. The result is assessed value. The assessed value is then applied to the mill levy to derive the exact tax dollar amount due each year. Once the tax is determined, it is the duty of the County Treasurer to collect taxes.
How is My Property Tax Figured?
The formula for determining actual tax dollars is as follows:
- Fair Market Value x Assessment Rate = Assessed Value
- Assessed Value x Mill Levy = Tax Dollars
The following is an example of how the tax amount for residential property is determined:
| Assessment Component | Value / Calculation |
|---|---|
| Fair Market Value of Property | $100,000 |
| Assessment Rate (9.5%) | x 0.095 |
| Assessed Value of Property | 9,500 |
| Mill Levy: 73.500 | x 0.0735 |
| Amount of Taxes | $ 698.25 |
Billing and Payment:
Property Tax Bills
Property tax bills are mailed on or before the last day of August, after the Treasurer’s office receives the tax roll from the Assessor’s Office. Tax bills are itemized to show:
- Name and address of property owner as of January 1 of the tax year
- Amount due
- Due date of each installment
- Distribution of tax throughout the county
- Legal description of property
If you purchase a property, or record a deed on or after January 1, you will not receive a tax bill in your name.
Taxpayers are responsible for payment of taxes regardless of billing. This means that if you did not receive a tax bill for any reason, taxes are still due, and if paid late, interest will be collected. If you do not receive your tax bill by the second week of September, contact the Treasurer’s Office to request a copy. Statements are not mailed for the second half of taxes. The tax bill mailed in August is the only notice you will receive. Please retain it for your records.
Property Tax Payment
Taxes may be paid either in halves or in full.
If paid in halves:
- First Installment -November 10
- Second Installment -May 10 of the subsequent year
- In full: If the entire tax is paid by December 31st all interest on the first half is waived.
Any taxes not paid on the due date are delinquent the day after that date and are subject to interest at 18% per annum.
You can now pay your tax bill and auto renewals online with a major credit card or e-check.
The service fee is charged by the county’s payment processor; the county does not receive any portion of this fee.
Visa, Mastercard, Discover = 1.5%<$60 & 2.49%>$60
American Express = 3.5% + $1.50
ECheck = $1.50
Mortgage Companies/Escrow Payments
Many taxpayers have an escrow account from which their taxes are paid. This office dedicates considerable time working with mortgage companies so they have all the necessary information to make payment. A taxpayer is sent a tax notice regardless of an escrow.
If a mortgage company and a taxpayer both remit payment for taxes, the Treasurer will accept the first payment received and return the duplicate payment. The Treasurer does not accept duplicate payments.
Delinquent Notices
When taxes remain unpaid on May 11, the Treasurer must certify a list of delinquent taxes and taxpayers, followed by a demand for payment of these taxes plus interest of 18% per annum. The delinquent notice (demand for payment) is mailed from this office on or before May 21. The notice informs the taxpayer of the delinquency. If unpaid, the delinquent taxes will be published three times and the taxes will subsequently be sold at the tax sale.
For More Information
If you do not receive a tax bill by the second week in September, or if you have any questions, please contact the Treasurer’s Office at (307) 527-8630 or email us.
How to Read Your Tax Bill
Would you like to know more about what is on your tax bill? Download a copy of a sample bill that describes each component.
Distribution of Funds for Property Tax:
Where the Tax Money Goes
Each month, the Treasurer’s Office distributes the tax money to the taxing entities of the county.
The money is distributed based on the current year’s Mill Levies
Property Tax Refund:
The Park County Treasurer’s Office will be assisting with applications for Property Tax Refunds. You may also file online at WPTRS.Wyo.Gov. Below is the schedule and tips for completing the application.
The Department of Revenue has information for the Refund Program here:
https://revenue.wyo.gov/property-tax-refund-program.
Veterans Exemption
Qualifying taxpayers may reduce their property tax liability or the county portion of motor vehicle registration fees. Individual eligibility is determined by the County Assessor’s Office.
Low Income Home Energy Assistance Program (LIHEAP)
Currently a low income energy assistance program exists in Wyoming. The program provides grants for residential energy bills and for weatherization. The program is administered by the Department of Family Services.
Please contact the Treasurers office with any questions 307-527-8630
Mobile Homes:
Titles
Titles are required when purchasing a new mobile home or transferring ownership. A title is the document showing ownership which is issued by the County Clerk. Upon the sale of a mobile home, the seller should provide the buyer with a title for two reasons:
- The buyer has proof of ownership.
- Movement of a mobile home cannot commence without proof of ownership.
The public record reflects the correct owner for tax assessment purposes. If the transfer of ownership is not reflected through the issuance of a new title in the buyer’s name, all assessments and tax bills will remain in the seller’s name.
Before releasing a mobile home title, the County Clerk requires proof from the County Treasurer that all current and delinquent taxes are paid. Therefore, taxes must be paid to change a mobile home title. It is recommended that a prospective mobile home purchaser contact the Treasurer’s Office to determine if the seller has paid the taxes up to date.
Movement
Before moving a mobile home on any street or highway, the owner must present to the Treasurer’s Office, a certificate of title and pay the current year’s taxes (and delinquent taxes, if any). In the event the ad valorem levy has not been set for the current year, the current year’s tax is computed by the County Assessor upon the levy for the previous year. Upon payment of the current year’s tax, the Treasurer’s Office issues the “Application for Movement -Tax Release.” This identifies the mobile home, the new location and shows the paid taxes. The owner shows the release to the Ports of Entry to receive a moving permit.
Taxes
Mobile homes not attached to real property are assessed as personal property. The collection of delinquent mobile home taxes is handled differently than those of real property. The tax upon personal property is a lien upon the personal property until paid. Instead of selling the county’s lien at a tax sale, the Treasurer’s Office levies distraint on personal property. Distraint is a seizure of the mobile home and subsequent sale to satisfy the tax obligation.
For More Information
If you have any questions, please call the Treasurer’s Office at (307) 527-8630.
Property Tax FAQ:
Tax notices are typically sent to all taxpayers on or before the last day of August. Some years it may be a little bit earlier, some may be a little later. Unfortunately, a few notices may get lost or are wrongly delivered. If you do not receive your tax notice by the middle of September, please call us at (307) 527-8630 and we will gladly send out copies.
You can see our Sample Bill with full details of the items on your Tax Notice.
Taxes are payable in two installments. The first installment is delinquent after November 10, and the second installment is delinquent after May 10 of the following year. The law does allow us to forgive the interest due on the first installment if you pay your entire year’s tax on or before December 31.
Taxes are assessed to the owner of the property on January 1 of the tax year. If your property was purchased and the deed was recorded after January 1, it will appear in the old owner’s name. Consequently, you may not receive a tax bill. Please call us at (307) 527-8630 and we will gladly send one to you.
Many taxpayers have an escrow account from which their taxes are paid. Our office sends an electronic file of all the taxes to the mortgage companies upon their request. It is your mortgage companies responsibility to choose your taxes from the file and pay it. A tax bill is still sent as a courtesy to the customer for their records. Mortgage companies must make tax payments in halves in November and May. Feel free to call after the 15th of November and the 15th of May to see if your mortgage company has made payment for your taxes. This is especially important for those taxpayers that have irrigation that they think their mortgage company should be paying.
Wyoming Statute 39-13-103 (b)(i)(A) “All taxable property shall be annually listed, valued and assessed for taxation in the county in which located and in the name of the owner of the property on January 1.” The bill is sent to the person who was the deeded owner of the property as of January 1, the delinquent notice is sent to that same person, and the subsequent publication is in that name as well. If you receive the original tax billing in September, the only way to avoid having your name published is for the taxes to be paid. If you get the bill for property you sold, send the bill on to either the new owner or the closing company. If you get a delinquent notice, assume that unless action is taken in the near future your name will be in the paper.