Property Review and Appeal
Property owner participation and education is an integral part of a fair system
of taxation. The Assessor's goal is to ensure all taxpayers are aware of their
rights and to make the process as efficient and painless as possible.
Calendar of Events
- Wyoming Statute
39-13-103 directs that all property will be listed, valued and assessed as
of January 1 of each year. Assessment Schedules (Notice of Valuation) must
be mailed to all property owners on or before the fourth Monday of April.
- Wyoming Statute
39-13-109(b)(i) requires persons wishing to contest their assessment to
file no later than 30 days after the mail date or postmark on Notice of
Assessment, a statement with the Assessor outlining their reason for
disagreement with the assessment. The Assessor and Protestant must
disclose witnesses and exchange information, evidence and documents
relevant to the appeal no later than 30 days prior to the scheduled County
Board of Equalization hearing.
Basic Procedures
The Notice of Valuation mailed by the Assessor's Office contains the legal
description of the property, the estimated fair market value and the assessed
value. When the property owner receives the notice of valuation it should
be opened immediately and reviewed. Particular attention should be paid to the fair
market value. If the value is within reason and no other errors are noted on
the notice of valuation, further action is not required. However, if you
disagree with the value, contact the Assessor's Office as soon as possible to
initiate the review process. The process is divided into Review and Formal
Appeal.
Review Process
When the property owner contacts the office, the Property Profile
Record is reviewed and all property characteristic information is checked
for accuracy. A physical review may need to be done as well. This includes
square foot size, construction, finished area, out buildings, etc. Any changes
may affect the final market value. During this review, the property owner may
provide any information they would like to have considered such as appraisals,
market analysis, special conditions or influences they feel may affect the
property value. The owner must provide an action desired such as their estimate
of value as of January 1. Statements of "it's too high" or "it's
wrong" are vague and not definable. For residential properties,
Assessor staff will review the sales listing for the appropriate neighborhood
with the owner and explain the basic neighborhood system. If desired by the
owner, a copy of the sales listing for his neighborhood will be provided. NOTE:
Under Wyoming Statute 34-1-142, sales information is not a "Public
Record" and must be kept confidential. Persons receiving sales
information may not disclose it to other individuals and may be asked to sign a
confidentiality affidavit. Property owners may disclose this information to the
County Board of Equalization in conjunction with any hearing. Due to the
confidentiality of the sales information it cannot be mailed, electronically
transmitted or given over the telephone.
Upon completion of the review the property owner will receive by mail: An
amended notice of valuation reflecting updated market value and estimated
tax amount, or, notification that no changes have been made, advising them of
their option to continue a formal appeal if so desired.
Formal Appeal Process
If after a review the property owner feels the value of his property is
incorrect, he may file an official appeal. Official Appeal of
Assessment forms are available in the Assessor's Office and on this website.
Copies of the form or statement must be filed with Assessor within 30 days of
the mail date on the Assessment Notice. A copy of the Rules of Practice and Procedures for Appeal Before the County Board of Equalization Involving Taxation Matters are available for the property owner at the
Assessor's Office and on this website. An appeal may be withdrawn
at anytime by written notification to the Clerk's and Assessor's offices. A
general order of proceedings follows:
- A hearing
time/date is set and owner notified by mail. The County Assessor and the
person contesting the assessment (petitioner) must disclose witnesses and
exchange information, evidence and documents relevant to the appeal no
later than thirty (30) days prior to the hearing. This includes anything
that is to be presented as evidence during the hearing.
- The County
Commissioners serve as the County Board of Equalization. Other persons
attending the hearing may include the hearing officer, recording
secretary, secretary to the board, counsel for the board, parties to the
appeal.
- The Petitioner
is first to present evidence or witnesses. Any testimony presented may be
questioned by the Assessor, the Assessor's attorney, or member of the
board.
- The Assessor or
a deputy presents evidence or witnesses. The testimony may be questioned
by the Petitioner, his agent or member of the board.
- After all
testimony and evidence is presented, a brief closing statement may be made
by each side.
The Board may retire to chambers to discuss and
study the evidence presented, they will reconvene to ask specific questions of
the Petitioner or the Assessor. The Board will notify participants in writing
of their findings and any appeal action available to them no later than the
first day of October.
|