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 2015 Teton County schedules were mailed March 23.
- 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 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 30 days prior to the scheduled county board of equalization hearing. Hearings are scheduled for mid June.
Appealing Your Notice of Assessment
If you disagree with the fair market value of your property on the Notice of Assessment, you have 30 days from the date mailed shown on the notice of assessment (April 21, 2015) to make an appeal. The first step is to either call the Assessor's Office at 307-733-4960 or come by the Assessor's Office. When you call or come into the office, the Assessor reviews your property file and verifies with you that all the property characteristics information is accurate. This includes:
- Finished Area
- Square Foot Size
Any changes may affect the final fair market value. During this review, you may provide any information you would like to have considered such as prior appraisals, market analysis, special conditions, or influences that may result in a change in value. The owner must provide an action desired such as their estimate of value as of January 1, 2015. Statements of "it's too high" or "it's wrong" are vague and not definable.
For residential properties, the Assessor will review the comparable sales for the property. If you desire, a copy of the comparable sales will be provided, but only during the 30-day appeal period.
Sales Information: Not Public Record
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 with the County Board of Equalization in conjunction with any hearing.
Official Appeal of Assessment - General Order of Proceedings
If, after a review, you feel the value of your property is still incorrect, you may file an official appeal with the County Board of Equalization, a board made up of the County Commissioners. Official Appeal of Assessment forms are available in the Assessor's Office. Copies of the form must be filed with the Assessor within 30 days of the mailed date shown on the notice of assessment (April 21, 2015). An appeal may be withdrawn at any time by written notification to the Clerk's and Assessor's offices.
You are notified by mail once a hearing date and time are set. No later than 30 days prior to the hearing, you (the Petitioner) and the County Assessor must disclose witnesses and exchange information, evidence, and documents relevant to the appeal. This should include anything that is to be presented as evidence during the hearing.
The County Commissioners serve as the County Board of Equalization. Other persons attending the hearing will include the hearing officer, recording secretary, secretary to the board, counsel for the board, and parties to the appeal.
Testimony & Evidence Presented
The Petitioner is first to present evidence or witnesses. Any testimony presented may be questioned by the Assessor, the Assessor's attorney, or a member of the board. Next, the Assessor or a representative presents evidence or witnesses. The testimony may be questioned by the Petitioner, his agent, or a 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.
State Board of Equalization Appeal
Evidence supporting your estimation of the fair market value must be included in the appeal. If you do not agree with the County Board of Equalization’s decision, you may appeal to the State Board of Equalization. Appeals to the State Board of Equalization must be filed within 30 days after the final action of the County Board of Equalization.