How to appeal your property tax assessment in Wyoming
In Wyoming, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens by Apr 26, 2027
The 2026 appeal window to the county assessor closed in late May 2026 in most counties, 30 days after each notice was mailed. Park County's notices were mailed May 1, so its window closed May 31. The next window opens when 2027 notices are mailed. They are due by the fourth Monday in April (April 26, 2027), or as soon after as practicable. If a county board decided your 2026 appeal, you have 30 days from that decision to appeal to the State Board of Equalization (a board that hears appeals and evens out values between homes).
Wyoming homeowners pay a median of $1,767 a year in property tax, an effective rate of 0.57%, the 38th highest of the 51 states we cover.
File a signed written statement with the county assessor within 30 days after the assessment schedule was mailed (W.S. 39-13-109(b)(i)). A statement that is mailed or sent electronically counts as on time if it is postmarked or sent within the 30 days. The assessor must give a copy to the county clerk, who serves as clerk of the county board of equalization. The county board hears the appeal. Example: Park County mailed its 2026 Notice of Assessment on May 1, 2026, so the statement was due by May 31, 2026. That date was a Sunday, so ask the assessor how weekend deadlines are handled.
The county assessor mails an assessment schedule to each taxpayer on or before the fourth Monday in April, or as soon after as practicable (W.S. 39-13-103(b)(vii)). Some counties call it a Notice of Assessment. It shows the estimated market value for this year and last year, and the taxable value. Park County's 2026 notices were dated May 1, 2026.
Missed the deadline? What you can do now
- Check your notice for every exemption you qualify for (see the exemptions on this page). If one is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for April 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Find your Wyoming county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Wyoming, step by step
Understand your assessment
The county assessor values every home in the county each year. You first protest to the county assessor. Next comes the County Board of Equalization, which is the board of county commissioners (W.S. 39-13-102(c)). The State Board of Equalization hears appeals from county board decisions. Every home is valued at its fair market value as of January 1 (W.S. 39-13-103(b)(i)(A)). Residential property is taxed on 9.5% of that market value (W.S. 39-13-103(b)(iii)(C)). Since 2024, a 4% cap limits the yearly increase in taxable value for many single-family homes (W.S. 39-11-105(a)(xliii) and (xliv)). The cap is being enforced while it is litigated. See special rules. The assessor updates values every year. Each property must get a detailed review of its characteristics at least once every six years.
Check the record and talk to the assessor
Before you file, you can ask the county assessor to review your property record. Check the square footage, finished area, outbuildings and construction type. Ask which sales the assessor used. The assessor may schedule an inspection. If you file a timely appeal, you may review the sales the assessor relied on (W.S. 39-13-109(a)(i)). Talking with the assessor does not stop the deadline, so file your written statement on time.
Gather your evidence
What works in Wyoming:
- Recent sales of similar homes nearby
- A recent appraisal of your home as of January 1 of the assessment year
- Photos and repair estimates that show condition problems
- Corrections to the property record
- Assessed values of similar nearby homes to show unequal treatment
More detail
- Recent sales of similar homes nearby, and the assessor's sales list if you can get it during the appeal period
- A recent appraisal of your home as of January 1 of the assessment year
- Photos and repair estimates that show condition problems
- Corrections to the property record, such as square footage, finished area, outbuildings or construction type
- Assessed values of similar nearby homes to show unequal treatment
File your appeal
First level: County Board of Equalization appeal. Write a signed statement, under oath if the county form requires it (the Albany and Washakie forms do), and file it with the county assessor. Include your name, mailing address and phone number. Include the legal description, the facts and reasons the value is wrong, the law that applies, the value or relief you want, and a copy of your assessment notice. Many counties have a form you can use. The county clerk sets a hearing date and notifies you in writing. The assessor and you must exchange witnesses and evidence no later than 30 days before the hearing (W.S. 39-13-109(b)(i)). Some county instructions say 15 days, so check your county's rules. The board may require you or your agent to attend. The board must issue written findings by October 1 each year. Cost: No filing fee appears in the statute or the county forms reviewed. Ask your county clerk to confirm.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
The law presumes the assessor's value is valid, accurate and correct. You must first give credible evidence that the value is wrong. Then the assessor must defend the value. In the end you must prove your case by the more convincing evidence (“a preponderance of the evidence”: more likely true than not), which means it is more likely than not. A difference of opinion about value is not enough.
If you lose: State Board of Equalization appeal
Within 30 days from the entry of the county board's decision, or from the postmark date of the decision if that is later. The State Board of Equalization's own rules control the exact filing. File a notice of appeal with the State Board of Equalization under its rules. Send a copy to the county board and to the other party. The county assessor can also appeal a county board decision to the State Board. Because the State Board's website could not be reached, the exact form, address and any fee are not confirmed here. Check with the State Board or with the Department of Revenue before you file.
After you win
A lower value applies to that tax year. If you already paid tax on a value that is later reduced, you may be owed a refund. Refund rules are in W.S. 39-13-109(c)(ii). The board of county commissioners decides whether refunds are paid in cash or as credits against future tax payments over up to five years. Ask your county about the refund deadline. The sources reviewed do not say whether a lower value carries into later years. Ask your assessor about next year.
Official forms
Statement to Appeal Property Tax Assessment (Washakie County form; each county has its own)
Petition for Appeal before the County Board of Equalization (Albany County form)
Owner-occupied notice for the 25% homeowner exemption (Department of Revenue)
Rules that are different in Wyoming
- You file the statement with the county assessor, not the county clerk. The clerk sets the hearing.
- Your statement should say the value or relief you want, and the reasons. Saying only that the value is too high or wrong is not enough.
- The 4% cap applies to a single-family home and its land. It does not apply if you bought the home in the prior calendar year, or if the increase comes from new construction or an addition.
- The 4% cap has caused unequal values across the state. In June 2026 the State Board of Equalization said it could not certify residential values while the cap is in place. A Laramie County judge then ordered it to certify while the case goes on. On July 2, 2026 the court approved an agreed order: the board enforces the cap until a court decides whether it is constitutional. No later ruling was found as of October 21, 2026, so check the status before you file.
- A statewide 50% homeowner exemption is on the November 2026 ballot as Proposition One. It is not law unless voters approve it.
- If you willfully refuse to attend a hearing when the board asks, your appeal can be dismissed (W.S. 39-13-109(b)(i)).
- After the State Board of Equalization, you can appeal to the district court of the county where the property is located (W.S. 39-13-109(b)(iv)).
Is your home assessed higher than similar homes?
You can argue that your home is valued higher than similar homes nearby. The assessor's value is presumed correct, though, so you must show the difference with evidence. The State Board of Equalization can order corrections when a county's assessments do not meet state standards. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
25% homeowner exemption (W.S. 39-11-105(a)(xlvi))
Exempts 25% of the fair market value of an owner-occupied single-family home and its improved land, on the first $1 million of value. You must live in the home at least 8 months a year. For tax year 2027, file the owner-occupied notice online by March 1, 2027.
Long-term homeowners exemption (2024 Session Laws ch. 106, as amended by 2026 HB 45)
For owners or spouses age 65 or older who have paid Wyoming residential property tax for 25 years or more and live in the home at least 8 months a year. Exempts 50% of the fair market value on the first $3 million. File with the county assessor by March 1 each year.
4% annual cap on single-family homes (2024)
Automatically limits the yearly increase in taxable value of a single-family home and its land to 4%. No application is needed. It does not apply if you bought the home during the prior calendar year, or if the increase comes from new construction or an addition.
Do you need a lawyer or a tax consultant?
You may appeal on your own or through an agent or attorney (W.S. 39-13-109(a)(i) and (b)(i)). The county attorney may represent either the assessor or the county board, but not both. The assessor may be represented by an attorney (W.S. 39-13-109(b)(i)).
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in Wyoming has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Wyoming property tax appeal FAQ
What is the deadline to appeal property taxes in Wyoming?
File a signed written statement with the county assessor within 30 days after the assessment schedule was mailed (W.S. 39-13-109(b)(i)). A statement that is mailed or sent electronically counts as on time if it is postmarked or sent within the 30 days. The assessor must give a copy to the county clerk, who serves as clerk of the county board of equalization. The county board hears the appeal. Example: Park County mailed its 2026 Notice of Assessment on May 1, 2026, so the statement was due by May 31, 2026. That date was a Sunday, so ask the assessor how weekend deadlines are handled.
Where do I file a property tax appeal in Wyoming?
First level of appeal in Wyoming: County Board of Equalization appeal. Write a signed statement, under oath if the county form requires it (the Albany and Washakie forms do), and file it with the county assessor. Include your name, mailing address and phone number. Include the legal description, the facts and reasons the value is wrong, the law that applies, the value or relief you want, and a copy of your assessment notice. Many counties have a form you can use. The county clerk sets a hearing date and notifies you in writing. The assessor and you must exchange witnesses and evidence no later than 30 days before the hearing (W.S. 39-13-109(b)(i)). Some county instructions say 15 days, so check your county's rules. The board may require you or your agent to attend. The board must issue written findings by October 1 each year.
How much does it cost to appeal in Wyoming?
No filing fee appears in the statute or the county forms reviewed. Ask your county clerk to confirm.
Can I talk to the assessor before filing?
Before you file, you can ask the county assessor to review your property record. Check the square footage, finished area, outbuildings and construction type. Ask which sales the assessor used. The assessor may schedule an inspection. If you file a timely appeal, you may review the sales the assessor relied on (W.S. 39-13-109(a)(i)). Talking with the assessor does not stop the deadline, so file your written statement on time.
What if the board turns me down?
Next level: State Board of Equalization appeal. Within 30 days from the entry of the county board's decision, or from the postmark date of the decision if that is later. The State Board of Equalization's own rules control the exact filing. File a notice of appeal with the State Board of Equalization under its rules. Send a copy to the county board and to the other party. The county assessor can also appeal a county board decision to the State Board. Because the State Board's website could not be reached, the exact form, address and any fee are not confirmed here. Check with the State Board or with the Department of Revenue before you file.
What happens if I win?
A lower value applies to that tax year. If you already paid tax on a value that is later reduced, you may be owed a refund. Refund rules are in W.S. 39-13-109(c)(ii). The board of county commissioners decides whether refunds are paid in cash or as credits against future tax payments over up to five years. Ask your county about the refund deadline. The sources reviewed do not say whether a lower value carries into later years. Ask your assessor about next year.
Sources
Checked Oct 21, 2026 against official Wyoming sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Wyoming Statutes, Title 39 (compiled; includes 39-11-105, 39-13-103, 39-13-109)
- Wyoming Legislature, HB0045 (2026) bill digest, long-term homeowner exemption
- Wyoming Department of Revenue, Property Tax Division: Residential
- Wyoming Department of Revenue, Property Tax Division: Tax Relief
- Wyoming Department of Revenue, Current Property Tax Relief Programs (last revised February 2026)
- Wyoming Department of Revenue, owner-occupied notice (25% homeowner exemption)
- Wyoming Department of Revenue, Assessor Contacts
- Wyoming Secretary of State, 2026 Statewide Ballot Propositions
- Proposed Uniform County Board of Equalization Rules, Chapter 7 (2019 draft, as posted by Weston County)
- Park County Assessor, 2026 Notice of Assessment (example mail date and deadline)
- Washakie County Assessor, appeal instructions (burden of proof, exchange of evidence)
- WyoFile via Wyoming Tribune Eagle, June 2026: State Board of Equalization and the 4% cap
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.