Wyoming Property Tax Appeal Guide | Property Tax Edge
WY

Wyoming

Mountain · 23 counties

Complete property tax appeal guide for Wyoming homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

0.53%
Effective Tax Rate
Rank #41 nationally
9.5%
Assessment Ratio
9.5% of market value (residential)
$309,700
Median Home Value
latest Census/ACS estimate
$1,767
Median Annual Tax
Per year
1

9.5% assessment ratio — divide assessed value by 0.095 to get implied market value

2

No state income tax — property taxes fund local services

3

Property Tax Refund Program for seniors 65+ with income under $25,000

Appeal Deadline

Within 30 days of the assessment schedule date or postmark — filed with the county ASSESSOR, not the board

File your written statement of contest with the county ASSESSOR (Wyo. Stat. 39-13-109(b)(i)) — mailing it to the county board does not preserve your appeal. Assessment schedules mail by the fourth Monday in April, which is April 27, 2026, putting the 2026 deadline around May 27. Appeal to the State Board of Equalization within 30 days of the county board decision or its postmark, whichever is later.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Wyoming's Assessment Ratio

9.5%
9.5% of market value (residential)

Wyoming uses a 9.5% assessment ratio, meaning your assessed value is set at 9.5% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.095.
Example: Assessed value of $29,421.5 ÷ 0.095 = $309,700 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Wyoming. Always convert to implied market value first.

How to Appeal Your Property Tax in Wyoming

1

Receive your assessment schedule (mailed by the fourth Monday in April — April 27, 2026)

2

File your written statement of contest with the county ASSESSOR within 30 days of the schedule date or postmark — filing with the board does not preserve the appeal

3

Meet with the assessor to review the valuation

4

County Board of Equalization hearing

5

Appeal to the State Board of Equalization within 30 days of the county board decision or its postmark

Appeal Body
County Board of Equalization → State Board of Equalization → District Court

Exemptions & Relief Programs

Homestead Exemption
Veterans Exemption: $3,000 assessed value reduction for qualifying veterans
Senior / Disabled Exemption
Property Tax Refund Program for 65+ with income under $25,000

Key Statutes & Legal References

§
Wyo. Stat. §39-13-103(b)(ii) (9.5% residential ratio)
§
Wyo. Stat. §39-13-109 (Board of Equalization)
§
Wyo. Stat. §39-13-111 (State Board)

Wyoming Property Tax Code

Governing Code
Wyoming Statutes — Title 39 (Taxation and Revenue)
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Cycle
Annual

Key Statutes

Wyo. Stat. §39-13-103
Assessment of Real Property
Establishes the 9.5% assessment ratio for residential property.
Wyo. Stat. §39-13-109
Board of Equalization
Establishes county boards of equalization for hearing appeals.
Wyo. Stat. §39-11-105
State Board of Equalization
Creates the State Board of Equalization for statewide oversight and appeals.
Wyo. Stat. §39-13-105
Veteran Exemption
Provides property tax exemptions for qualifying veterans.

Major Exemptions

Veteran Exemption
Qualifying veterans
$3,000 assessed value
Hardship Refund
Income limits
Varies

Quick Wyoming Calculator

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Assessment ratio: 9.5% · Rate: 0.53%
Easy to Appeal
Very low 9.5% ratio; no income tax; low effective rate; accessible county process

Taxing Authority

County Assessor
Assessment Frequency
Annual

Ready to Appeal Your Wyoming Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

Wyoming's assessment ratio study

How closely Wyoming assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidence

No published statewide study; county assessors run internal statistical analysis reviewed by the State Board

With nothing published, request the county assessor's own sales-ratio study and CAMA statistical output for your Land Economic Area in discovery, then argue to the County Board of Equalization that the measured median, COD or PRD violates the SBOE Ch. 5 §6 standards.

What's changing in Wyoming

Enacted 2026 legislation and certified ballot measures. Reviewed August 2026 — always confirm with your county before relying on a change that hasn't taken effect yet.

EnactedSF 0048Action may be needed

Business personal property exemption raised to $75,000

Raises the business personal property exemption from $2,400 to $75,000. Most very small businesses no longer owe the tax, though a filing may still be required — confirm with your county assessor.

Effective: January 1, 2026taxfoundation.org
On the November 2026 ballotPrimary Residence Exemption Initiative

50% primary residence exemption

A certified citizen initiative exempting 50% of a primary residence's assessed value, subject to one year of state residency and six months of occupancy. Separately, the legislature's own sweeping property tax bill was narrowly rejected by the House in the 2026 session, so this initiative is the live vehicle.

Effective: If approved November 3, 2026ballotpedia.org

Supplemental, Escape & Corrected Bills in Wyoming

Wyoming has NO supplemental assessment; sales and new construction are simply reflected on the next annual assessment schedule. Omitted property can be back-assessed at most 5 years — and never past the most recent change in ownership — with the standard 30-day window after the assessment schedule to contest before the county board of equalization.

Omitted property added to assessment roll

County assessor discovers property omitted from prior years' tax lists; it is added to the roll and taxes computed and collected for the omitted period.

Appeal window: Wyoming's general remedy applies: a person contesting an assessment must file a statement with the county assessor within 30 days after the assessment schedule is mailed (W.S. 39-13-109(b)(i)); an omitted-property assessment schedule/notice carries the same 30-day contest right, then hearing before the county board of equalization.30 days

Assessment roll / tax list corrections

Assessor may authorize changes to the assessment roll or tax list at any time to correct the name of the person taxed or to enter omitted property and its value; clerical errors corrected administratively. Refunds/credits for illegal or erroneous taxes are available through the county.

Appeal window: No separate day-count for corrections; disputes ride the standard 30-days-from-assessment-schedule appeal to the county board of equalization, with further appeal to the State Board of Equalization.

AI Evidence Packet · $49

Build your Wyoming appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Wyoming property tax appeals — frequently asked questions

When is the property tax appeal deadline in Wyoming?+

In Wyoming, the appeal window is Within 30 days of the assessment schedule date or postmark — filed with the county ASSESSOR, not the board. File your written statement of contest with the county ASSESSOR (Wyo. Stat. 39-13-109(b)(i)) — mailing it to the county board does not preserve your appeal. Assessment schedules mail by the fourth Monday in April, which is April 27, 2026, putting the 2026 deadline around May 27. Appeal to the State Board of Equalization within 30 days of the county board decision or its postmark, whichever is later. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Wyoming?+

The general process: 1) Receive your assessment schedule (mailed by the fourth Monday in April — April 27, 2026); 2) File your written statement of contest with the county ASSESSOR within 30 days of the schedule date or postmark — filing with the board does not preserve the appeal; 3) Meet with the assessor to review the valuation; 4) County Board of Equalization hearing; 5) Appeal to the State Board of Equalization within 30 days of the county board decision or its postmark. Appeals are heard by the County Board of Equalization → State Board of Equalization → District Court.

What is the average property tax rate in Wyoming?+

Wyoming's effective property tax rate is about 0.53% of value — roughly $1,767 per year on the state's median home value of $309,700. Assessments are made at 9.5% of market value (residential).

What exemptions can lower my property tax in Wyoming?+

Common relief includes the homestead exemption (Veterans Exemption: $3,000 assessed value reduction for qualifying veterans) and senior relief (Property Tax Refund Program for 65+ with income under $25,000). Eligibility and amounts vary — check with Wyoming Department of Revenue.

Is it worth appealing my property taxes in Wyoming?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.