 - Value Disputes
Property Review and Appeal
Property owner participation and education is key to a fair system of taxation.
My 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 must be mailed to all property owners on or before
the fourth Monday of April. In 2008 schedules
were mailed March 17th.
- Wyoming Statute 39-13-109(b)(i) requires persons wishing to contest their assessment to file not later than
30 days after the mail date or postmark a statement with the Assessor outlining their reason or disagreement
with the assessment. The Assessor and Protestant must disclose witnesses and exchange information,
evidence and documents relevant to the appeal no later than 15 days prior to the scheduled county board of
equalization hearing. Hearings are scheduled for mid June.
Basic Procedures
The Assessment Schedules mailed by the Assessor's Office contain
the legal description of the property, the estimated fair
market value and the assessed value. When the property
owner receives the assessment schedule it should be opened
immediately and reviewed. Particular attention should be
paid to the Market Value. Does it represent what the property
would have been worth if sold on January 1, 2008?
If the value is within reason and no other errors are noted
on the assessment schedule, further action is not required.
However, if you disagree with the value, come in to the
Assessor's Office as soon as possible to initiate the review
process. For the 2008 assessment period the last day appeals
can be made is April 16, 2008. The process is divided into Review and Formal Appeal.
Review Process
When the property owner comes into the office, the is reviewed
and all property characteristic information is checked for accuracy. This includes square foot size, construction,
finished area, out buildings, etc. Any changes may affect the final market value. A "Request for Property Review Only"
form should be completed and signed by the property owner. If this form is not completed by the owner/representative, the
visit will be considered an informal contact and changes in the property/assessment will not be initiated.
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, 2008. 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. Property owners may disclose this information to the in conjunction with any hearing. Due to the
confidentiality of the sales information it cannot be mailed, electronically transmitted or given over the telephone.
Property owners will be provided a copy of the review form.
Upon completion of the review the property owner will receive by mail: An
amended schedule reflecting updated market value and estimated 2008 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.
Copies of the form or statement must be filed with Assessor within 30 days of the mail date or postmark date
on the Assessment Schedule. 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
also at 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 and
the person contesting the assessment (petitioner) must disclose witnesses and exchange information,
evidence and documents relevant to the appeal no later than fifteen (15) days prior to the hearing.
This includes anything that is to be presented as evidence during the hearing.
- The serve as the . Other persons attending the
hearing will 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 will notify participants in writing of their findings and any appeal action available to them no
later than the first Monday in August.
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