Wyoming property tax appeals
Review the sourced process overview below, then get the Wyoming DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Wyoming appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Wyoming has 5 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
State property tax refund program
W.S. 39-13-109(c)(v): on a sworn affidavit, an owner may apply to the county treasurer or the Department of Revenue for a refund of property taxes timely paid on his principal residence for the preceding calendar year. Requires 5 or more years of Wyoming residency and owner occupancy of at least nine months of the tax year. Income test: gross household income no more than 145% of the greater of the county or state median gross household income; asset test (unless tax liability exceeds 10% of household income) of $150,000 per adult household member, cost-of-living indexed, excluding the home itself, one vehicle per adult, household furnishings, IRAs and pensions, life insurance cash value and medical savings accounts. The refund is capped at 75% of the prior year's tax and never more than half the county median residential tax liability, scaled to 100% (income at or below 125% of median) or 65% (at or below 145%). Refunds are paid by September 30.
When:
primary source · verified
County-optional property tax refund program
W.S. 39-13-109(c)(vi): counties may adopt a SECOND refund program stacked on top of the state program, with combined refunds capped at 100% of the prior year's tax. Requires 5 years of Wyoming residency, 9 or more months of occupancy of the principal residence, a county-set income ceiling not exceeding 145% of county median household income, and county-set asset limits. It is funded solely from county revenue and refunds are issued on or before December 30. Availability varies county by county.
When:
primary source · verified
Long-term homeowner (65+) 50% exemption
W.S. 39-11-105(a)(xlv): 50% of fair market value (first $3,000,000) is exempted where the owner or spouse is 65 or older and has paid Wyoming residential property tax for 25 or more years, and the property is a primary residence occupied at least 8 months per year. One exemption per owner per year; surviving spouses continue to qualify; false claims are punishable under W.S. 6-5-303. After the first sworn claim, the claimant stays qualified in later years by contacting the assessor's office 'by telephone, mail or other communication method on or before March 1' to confirm continued eligibility. It cannot be combined with the 25% homeowner exemption on the same property in the same tax year, and it is repealed effective July 1, 2027.
When:
primary source · verified
Veterans property tax exemption
W.S. 39-13-105: qualifying honorably discharged veterans (Indian Wars through the Vietnam era, expeditionary or campaign medal recipients, and disabled veterans with a compensable service-connected disability certified by the VA), plus surviving spouses during widowhood or widowerhood and, failing that, surviving parents, who have been bona fide Wyoming residents for at least three years, receive the W.S. 39-11-105(a)(xxiv) exemption. 'The exemption for veterans is limited to an annual exemption of six thousand dollars ($6,000.00) of assessed value.'
When:
primary source · verified
Injunction and refund of illegal or erroneous taxes
W.S. 39-13-109(c)(i): 'Within one (1) year following an illegal assessment, levy or collection of taxes an action may be filed in district court to enjoin the illegal assessment, levy or collection,' brought against the county assessor (illegal assessment), the levying entity, or the county treasurer. W.S. 39-13-109(c)(ii): erroneous or illegal payments must be refunded by order of the board of county commissioners, and refunds may be taken as a credit against future taxes for up to five years in no less than equal annual amounts. Interest is credited ONLY where 'the taxes are paid under protest due to an appeal pending before the state board of equalization and the taxpayer prevails in the appeal' - so pay under protest while an SBOE appeal is pending.
When:
primary source · verified
What evidence wins in Wyoming
All property is valued at fair market value, and the statutory DISCOVERY RIGHT is the whole game in Wyoming. W.S. 39-13-109(a)(i): a person contesting an assessment 'is entitled to review statements of consideration for properties of like use and geographic area available to the county assessor in determining the value of the property at issue. During a review, the county assessor shall disclose information sufficient to permit identification of the real estate parcels used by the county assessor in determining the value of the property at issue and provide the person or his agent papers of all information, including statements of consideration, the assessor relied upon in determining the property value and including statements of consideration for properties of like use and geographic area which were available to the assessor and are requested by the person or his agent.' 'Geographic area' 'may include any area requested by the property owner or his agent within the boundaries of the county.' At the CBOE stage, 'The assessor shall specifically identify the sales information used to determine market value of the property under appeal.' UNIFORMITY: the department must 'Prescribe the system of establishing the fair market value of all property valued for property taxation to ensure that all property within a class is uniformly valued' (W.S. 39-11-102(c)(xv)), and the SBOE must equalize county abstracts 'so that all taxable property in the state is assessed at its fair market value' (W.S. 39-11-102.1(c)(ii)) - so a class-level uniformity/equalization theory is available alongside a market-value theory. Note the anti-sale-chasing rule: a single statement of consideration 'shall not, by itself, be used by the county assessor to adjust the assessed value of any individual property' (W.S. 34-1-142(d)).
primary source · verified 2026-08-12
The appeal ladder, in Wyoming's own terms
- 1
County Assessor review
Deadline: The same 30-day filing serves as both the request for review and the appeal. W.S. 39-13-109(b)(i): 'Any person wishing to contest an assessment of his property shall file not later than thirty (30) days after the date of the assessment schedule properly sent pursuant to W.S. 39-13-103(b)(vii), a statement with the county assessor specifying the reasons why the assessment is incorrect. For purposes of this paragraph, if a statement of reasons is mailed or sent by electronic transmission by the person assessed, it shall be deemed timely filed if it is postmarked or transmitted not later than thirty (30) days after the mailing or the electronic transmission of the notification of the assessment schedule.' Assessment schedules go out 'On or before the fourth Monday in April, or as soon thereafter as is practicable' (W.S. 39-13-103(b)(vii)). Separately, 'Any person wishing to review an assessment of his property may contact the county assessor' (W.S. 39-13-102(f)) - that informal review is the 'initial meetings between the taxpayer and the county assessor's office' and does NOT extend the 30 days.
Clock starts: Postmark or electronic transmission date of the county assessor's assessment schedule (mailed on or before the fourth Monday in April)
W.S. 39-13-109(b)(i); W.S. 39-13-103(b)(vii); W.S. 39-13-102(f) · primary source · verified 2026-08-12
Not confirmed from a primary source: W.S. 39-13-109(b)(i) requires only 'a statement ... specifying the reasons why the assessment is incorrect'; no statewide form number is prescribed by statute. County-issued protest forms could not be verified - revenue.wyo.gov subpages and sboe.wyo.gov were unreachable from this environment. Check the official page before relying on this.Fee: none
W.S. 39-13-109(b)(i) prescribes no fee for filing the statement of reasons with the county assessor. · primary source · verified 2026-08-12
- 2
County Board of Equalization (the board of county commissioners sitting as the CBOE)
Deadline: No separate filing is required - the 30-day statement filed with the assessor IS the appeal: 'The county assessor shall provide a copy to the county clerk as clerk of the county board of equalization.' The hard downstream date is the evidence exchange: 'The county assessor and the person contesting the assessment, or his agent, shall disclose witnesses and exchange information, evidence and documents relevant to the appeal, including sales information from relevant statements of consideration if requested, no later than thirty (30) days prior to the scheduled county board of equalization hearing.' The CBOE may meet 'no earlier than the fourth Tuesday in April' and must decide all protests and provide a written decision 'no later than October 1' (W.S. 39-13-102(c)(v)).
Clock starts: Thirty days after mailing or electronic transmission of the assessment schedule (the same filing as level 1); separately, 30 days before the scheduled CBOE hearing for the evidence exchange
W.S. 39-13-109(b)(i); W.S. 39-13-102(c) · primary source · verified 2026-08-12
Not confirmed from a primary source: No statewide CBOE form is prescribed by statute; the State Board of Equalization 'shall adopt rules to be followed by any county board of equalization when conducting appeals under this subsection,' and those rules and any forms were not retrievable (sboe.wyo.gov and rules.wyo.gov unreachable). Check the official page before relying on this.Fee: none
W.S. 39-13-109(b)(i) prescribes no filing fee. · primary source · verified 2026-08-12
- 3
Wyoming State Board of Equalization (SBOE)
Not confirmed from a primary source: The statute expressly DELEGATES the deadline to SBOE rules (Rules of Practice and Procedure, Ch. 2) rather than fixing it. sboe.wyo.gov and rules.wyo.gov could not be fetched from this environment, so the commonly cited 30-day window is NOT confirmed. Do not rely on 30 days without reading SBOE Rules Ch. 2. Check the official page before relying on this.Not confirmed from a primary source: The SBOE notice-of-appeal form is prescribed by board rule; sboe.wyo.gov unreachable. Check the official page before relying on this.Not confirmed from a primary source: No fee is set in statute; any fee would appear in SBOE rules, which were unreachable. Check the official page before relying on this. - 4
Wyoming district court (county where the property is situated)
Not confirmed from a primary source: The right of appeal is verified verbatim, but the petition-for-review deadline lives in the Wyoming Rules of Appellate Procedure (Rule 12) and the Wyoming APA, which were not fetched. Check the official page before relying on this.Not confirmed from a primary source: Judicial petition, no agency form. Check the official page before relying on this.Not confirmed from a primary source: Title 5 fee schedule not fetched. Check the official page before relying on this.
Who has to prove what
The statute frames it as rebutting a presumption rather than naming a named standard: 'The taxpayer may present any evidence that is relevant, material or not repetitious, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the county assessor.'
primary source · verified 2026-08-12
When values are set
Annual assessment at fair market value. Schedules are sent 'On or before the fourth Monday in April, or as soon thereafter as is practicable' and must show the property's estimated fair market value for the current and previous year, the assessment ratio, prior-year taxes, an estimate of current-year taxes at prior-year mill levies, the estimated savings from the W.S. 39-11-105(a)(xliii) and (xliv) exemptions for single-family residential structures, and 'a statement of the process to contest assessments as prescribed by W.S. 39-13-109(b)(i)' (W.S. 39-13-103(b)(vii)-(viii)). ASSESSMENT RATE FOR 2026: taxable value is 'a percent of the fair market value of property in a particular class as follows: (A) Gross product of minerals and mine products, one hundred percent (100%); (B) Property used for industrial purposes, eleven and one-half percent (11.5%); (C) All other property, real and personal ... nine and one-half percent (9.5%)' (W.S. 39-11-101(a)(xvii)). As of the 2026 text of Title 39, the legislature has NOT enacted a separate residential assessment rate under the 2024 constitutional Amendment A - residential remains within the 9.5% 'all other property' class, and relief is delivered through exemptions instead.
primary source · verified 2026-08-12
How counties differ
The 30-day protest deadline is statewide, but the TRIGGER DATE is the mailing date of each county assessor's schedule, which varies - the statute says schedules go out 'On or before the fourth Monday in April, or as soon thereafter as is practicable,' so the actual deadline is county-specific in practice and must be read off the schedule's postmark rather than assumed. Protest forms are county-issued; there is no statewide form. The CBOE is the board of county commissioners, meeting no earlier than the fourth Tuesday in April, required to decide by October 1, and permitted to hire a hearing officer. Counties may or may not have adopted the optional refund program under W.S. 39-13-109(c)(vi). A county board may certify a case directly to the SBOE, and MUST do so where the property may subject the county to tax liability (W.S. 39-13-102(c)(iv)).
Wyoming appeal deadline
Deadlines varyWyoming deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Wyoming exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Wyoming home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.