Tax Code Reference
Effective Rate: 0.53%
Wyoming
Property Tax Code
Wyoming Statutes — Title 39 (Taxation and Revenue) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Wyoming.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
9.5% of fair market value (residential)
Assessment Cycle
Annual
Appeal Deadline
Within 30 days of the assessment schedule date or postmark — filed with the county ASSESSOR, not the board
Assessment System
Governing CodeWyoming Statutes — Title 39 (Taxation and Revenue)
Assessment AuthorityCounty Assessor
Assessment Ratio9.5% of fair market value (residential)
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / State Board of Equalization
Appeal DeadlineWithin 30 days of the assessment schedule date or postmark — filed with the county ASSESSOR, not the board
Key Notes for Wyoming
Wyoming has the second-lowest effective property tax rate in the nation (~0.57%), largely due to significant mineral severance tax revenues that fund government services.
Hearing Types Available
1
County Board of Equalization2
State Board of Equalization3
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption