Are appraisers working in the Assessor's office certified?
Wyoming statute requires that all persons responsible for determining
value for property assessment purposes be certified by the state as a
Property Tax Appraiser. Each appraiser must complete coursework in
appraisal on an ongoing basis to acquire and maintain this
When can I expect to have your office complete an onsite inspection?
physically inspect all properties within Washakie County every six
years. We also inspect properties when property is sold, has a building
permit, address assigned or changes have been noticed. Inspections are
done as deemed necessary if you disagree with the value established by
the Assessor's office; also, upon request of the property owner.
What should I do if I disagree with the value on my assessment?
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. You
should request the certified tax appraiser accompany you for an
inspection of your property to be sure the records are correct.
Why did my value change?
factors affect market value: a change in property characteristics, a
recent sales, supply and demand, interest rates, labor and material
costs to mention a few.
What is an improvement?
These consist of structures, concrete, fencing, sheds, etc. These are considered improvements to the land.
What is real property?
Real property is defined as land and all things attached to the land.
How did you arrive at the value of my property?
mass appraisal procedures and methodologies are provided by the State
of Wyoming and are used in all Wyoming counties. Items such as location,
property characteristics, sales information, etc., are analyzed each
year to determine the estimated fair market value.
How does the Assessor acquire actual sales prices?
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.
Can I review sales information?
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.
Can I get a copy of the appraisal?
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 notice of valuations
I called your office and they told me there was more than just one market value. Is that right?
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.
What is personal property?
Personal property is any furniture, fixtures, equipment or machines used for business purposes.
What is the deadline for reporting personal property?
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
Is agricultural land valued differently than other lands?
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.
Will my taxes go up if the market value of my property increases?
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
What is the level of assessment in Wyoming?
level of assessment is the percentage of the market value that
determines the assessed value. In Wyoming, the level of assessment for
minerals is 100%, industrial use properties is 11.5%; and all other
properties 9.5%. This percentage is determined by the legislature.
What is a Mill Levy?
is the number of dollars in taxes that a property owner must pay for
every $1,000 of assessed value. The County Commissioners establish the
total mill levy for each tax district based on budget requests from the
various taxing entities within the districts boundaries.
How is the Mill Levy determined?
order to determine the mill levy for each tax district, taxing entities
must submit their final budget requests. The budget, less anticipated
revenues from non-property tax sources, is divided by the assessed value
to obtain the tax rate or mill levy. Assessed values determined by the
assessor and values of state assessments (those industries valued by the
Department of Revenue, such as utilities, minerals, etc.) are combined
to determine the total assessed value within the taxing entities
boundaries. An individual assessed value is multiplied by the total mill
levy for the tax district to obtain an individual tax amount.
What are tax districts?
are the geographic area on which a taxing entity has the right to levy
taxes. These entities include school districts, counties, cities, water
or sewer districts, fire districts or other specially formed districts
as designated by state statute.