Treasurer - Property Tax Payment
Information
Tax
Notices
Property
tax notices are mailed annually from this office the last
business day in August. The bill shows the amount due, when
the tax is due and payable and how your tax dollar will be
distributed to the taxing entities. Wyoming Statute 39-13-103
(b)(i)(A) provides “All taxable property shall be annually
listed, valued and assessed for taxation in the county in
which located and in the name of the owner of the property
on January 1.” If you purchased the property or recorded
the deed after January 1, you will not receive the
tax notice in your name. A taxpayer is responsible
for payment of taxes regardless of billing. In other words,
if you do not receive a bill for any reason, taxes are still
due and if paid late, interest will be collected.
Tip: If
you do not receive your tax bill by the second week of September,
contact the treasurer’s office to request a copy.
Payment
Dates
Fifty
percent of the tax is due September 1 and payable on November
10 of the current year.
The remaining 50 percent is due March 1 and payable on May 10 of the following
year.
Any taxes
not paid on the payable date are delinquent the day after
that date and are subject to interest at 18% per annum. Interest
on the first half is forgiven if the taxpayer elects to pay
the entire tax by December 31.
Escrow
Payments
Many taxpayers
have an escrow account from which their taxes are paid. However,
as a courtesy this office dedicates considerable time working
with mortgage companies so they have all the necessary information
to make payment. A taxpayer is always sent a tax notice regardless
of an escrow.
If a mortgage company and a taxpayer both remit payment for taxes, the Treasurer
will accept the first payment received and return the duplicate payment. The
treasurer does not accept duplicate payments.
Delinquent
Notices
All real
property taxes due represent a lien against the taxpayer.
The county holds the lien. When taxes remain unpaid on May
11, the treasurer must certify a list of delinquent taxes
and taxpayers, followed by a demand for payment of these
taxes plus interest of 18% per annum. The delinquent notice
(demand for payment) is mailed from this office approximately
five business days after the 11th of May. The delinquent
notice is sent to the same property owner as reflected on
the original tax notice. The notice informs the taxpayer
of the delinquency and if unpaid will be published three
times and the lien subsequently sold at the tax
sale. The notice contains the publication dates and the
tax sale date. |