Review and Appeal
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.