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County Assessor

Show All Answers

1. What is the level of assessment in Wyoming?

The level of assessment is the percentage of the market value that determines the assessed value. In Wyoming, the level of assessment for minerals is 100%, industrial use properties 11.5% and all other properties 9.5%. This percentage is determined by the Wyoming State Legislature.

2. When are taxes due, and can I pay early?

Tax notices are usually mailed out in September, although State Statutes say that they can be mailed anytime before October 11. You cannot pay your taxes early unless you are moving a mobile home or transferring the title on a mobile home. There are two options for when you can pay your taxes. One option is to pay the first half by September 1 of the current tax year. First-half payments are delinquent after November 10. The second half is then due March 1 of the next tax year. Second-half payments are delinquent after May 10. There are no penalties for paying taxes in two payments.

You also have the option of paying your taxes in full by December 31 of the current tax year without penalties.

3. Can I pay my taxes at the Assessor’s Office?

No, the Assessor’s Office does not collect the taxes. Taxes must be paid at the Treasurer’s Office. Both offices are in the Sublette County Courthouse, located at 21 South Tyler in Pinedale.

4. What is a mill levy?

A mill levy is the number of dollars in taxes that a property owner must pay for every $1,000 of assessed value. The County Commissioners establish the total mill levy for each tax district based on budget requests from the various taxing entities – municipalities, school districts, water or sewer districts, fire districts, or other specially formed districts as designated by State Statute – within the districts’ boundaries.

Please view Current Sublette County Mill Levies.

5. How is the mill levy determined?

In order to determine the mill levy for each tax district, taxing entities must submit their final budget requests. The budget, less any anticipated revenues from non-property tax sources, is divided by the assessed value to obtain the tax rate or mill levy. Assessed values determined by the assessor and values of state assessments (those industries valued by the Department of Revenue, such as utilities, minerals, telecommunications, etc.) are combined to determine the total assessed value within the taxing entity’s boundaries. An individual’s assessed value is multiplied by the total mill levy for the tax district to obtain an individual’s tax amount.

6. What are tax districts?

Tax districts are the geographic areas on which a taxing entity has the right to levy taxes. These entities include school districts, counties, cities, water or sewer districts, fire districts, or other specially formed districts as designated by State Statute.

For more information, please view the Sublette County tax districts.

7. How is my property tax determined?

The formula for determining actual tax dollars is as follows:
Fair Market Value × Level of Assessment = Assessed Value
Assessed Value × Mill Levy = Tax Dollars

For more information, please view How Property Tax is Determined.

8. Why am I still getting a tax notice for a property I sold? Why is there a name on my notice that should not be there anymore?

Generally, the answer would be that the deed was not filed until after January 1. State Statute says that assessments and tax notices must be sent to the owners of record as of January 1. The Treasurer’s Office sends a copy of the notice to the new owner if that information is available. If the deed was done before January 1, it is possible that there was an error on it or that it was not filed with the Clerk’s Office until after January 1. Feel free to give us a call at (307) 367-4372, and we will look into it.

9. What can I do to make sure the Assessor’s Office has the right information about my property?

Come on in! We would be happy to go over all the information we have on your property with you. Our office is at:
21 S. Tyler
Pinedale, WY 82941

10. What is my home’s legal description?

If you live in a subdivision, your legal description is the subdivision name and usually a lot and block number. If you live in an area that is not subdivided or unplatted, the legal description is the township, range, section, and a directional description such as "the northeast quarter."

Your legal description should be listed on your deed. To have us look up your legal description for you, please call our office at (307) 367-4374. You can also check our GIS / Map Server.

11. What are the account numbers associated with my property?

Every parcel in Sublette County has three numbers associated to it. For a listing of the information, please view What Account Numbers Mean.

12. How often is property assessed in Sublette County?

Wyoming Statute requires that all property be listed, valued, and assessed as of January 1 of each year. Assessment Schedules must reflect the owner of record as of that date and be mailed on or before the fourth Monday in April. State statute requires that all property must be physically reviewed every six (6) years.

13. When can I expect the Assessor’s Office to do an on-site inspection of my property?

Wyoming statutes require that we physically review every property in the county at least once every six (6) years. Therefore, the county is divided into six (6) zones with one zone inspected each year. In addition to these regular cycle inspections, properties are also inspected when a building permit is issued or construction is in progress and when the property is sold. Inspections can also be done as deemed necessary in the event of a disagreement with the property value as established by the Assessor’s Office or upon the request of a property owner.

14. Is there anything I need to do with the Assessment Schedule I receive each April / May?

If you are satisfied with the value placed on your property and all the information on the schedule looks correct, you don’t need to do anything. It is simply for your information and to give you an estimated tax amount for that year based on the current mill levy for your tax district.

However, if you disagree with the value of your property or there is a possible mistake, you need to come into our office so that the Assessor can go over it with you. At that time, you have an opportunity to file a formal appeal. That appeal must be filed within 30 days of the postmark date on your Assessment Schedule.

For more information on appeals, please view the Appeal Process.

15. How did the Assessor arrive at the value of my property?

Industry-accepted mass appraisal procedures and methodologies are used to determine property values. Factors such as location, property characteristics, and sales information are analyzed each year to determine estimated fair market value.

16. Why did my value change?

Many factors affect market value: a change in property characteristics, supply and demand, interest rates, labor, and material costs to mention a few. The value on the Notice of Assessment is based on the previous year's market.

17. Why does my assessment schedule or tax notice show improvements when I haven’t made any?

The term improvements on your Notice of Assessment refers to the structures on the land, not changes made to your property. The improvement value includes any structures on your land (i.e. homes, barns, garages, out buildings)

18. What should I do if I disagree with the value on my Notice of Assessment?

You must contact the Assessor's office within 30 days of the postmark date on your Notice of Assessment. You can call (307) 367-4374 or come into the office at:
21 S. Tyler
Pinedale, WY 82941.

Have ready any information that you would like the Assessor to consider regarding the value of your property.

19. I want to file an appeal on my value. What do I do?

First, come into the office, and the Assessor will go over all the information with you and make sure no mistakes have been made. Then, the Assessor will explain why that value was placed on your property. If this does not satisfy you, request an Official Appeal of Assessment form. You have 30 days from the postmark date on your Notice of Assessment to file a formal appeal. This is the only time you can file an appeal.

Click to download the form.

20. Is agricultural land assessed differently than other properties?

In Wyoming, land meeting the criteria for agricultural classification is assessed based on the land’s productive capabilities under normal conditions. Landowners must complete a sworn affidavit stating the land meets the legal requirements for such classification.

Annually, the Wyoming Department of Revenue (DOR) receives data about the market price of hay and the lease rate for grazing lands. Then, by weighing a five-year average of those prices and by utilizing income formula, they determine a range of values per acre for different soil types. Because hay and pasture prices have been so high while interest rates have been so low, 2014 productivity values have increased. In April of 2013, the DOR issued a 2014 estimated increase in irrigated land of 44% and an estimated average of 16% increase on pasture land. In an effort to make you aware of the forecasted increase, I included that information in the 2013 newsletter that was mailed with your assessment schedule. Though the 2014 final productivity values did increase, rising interest rates in 2013 prevented the values from going as high as was predicted. Nevertheless, as you plan for 2014 tax payments, you should be aware that the DOR issued value for irrigated land is increasing by 38% and pasture land is increasing an average of 12%.

I realize that although some producers sell hay and pasture and have, therefore, benefited from high sales prices, for most producers in Sublette County, these increases have the effect of penalizing those who are already faced with increased operating expenses, due to the need to purchase hay and pasture at the high rates. My concern over this issue led me to attend the Ag Land Committee Meeting, held in August in Cheyenne, so that I could hear what they had to say about the current method of valuing these lands. This committee includes representatives from the Wheat and Stock Growers Associations, the Rocky Mountain Farmers Union, and the Wyoming Farm Bureau Federations. These, your representatives, felt that the current method of arriving at productivity values for taxation, though high this year, is the most appropriate method. They felt that this method is generally pretty stable and that it is more beneficial to ag producers than any other method that has been presented. Also, please keep in mind that agricultural lands are consistently sold for far more than their productive value. Therefore, lands that qualify for productivity valuation, even with this year’s increase, still receive considerable tax advantages.

For more information about the method of determining ag land values, please visit the DOR website at http://revenue.wyo.gov/property-tax-division/property-tax-valuation-information.

View Agricultural Classification Affidavit.

21. What is the Statement of Consideration I filled out when I closed on my property?

State statute requires that a Statement of Consideration be completed whenever a deed, contract or document transferring legal title is recorded as part of the property transfer. A Statement of Consideration is a form that provides our office with some information about your purchase so that we can better determine if the purchase price can be used to help appraise other properties. If it can be determined that you purchased your property for a fair market price, that you were a willing buyer, that the seller was a willing seller, and that neither of you were under undue pressure to buy or sell, then the sale will likely be used in our market studies. You may also receive, by mail, a questionnaire to help us gather even more information about your purchase. We do this in an effort to ensure that we have all of the correct information about the purchase. Incorrect data could lead to erroneous assessments, so please carefully complete and return the forms. Statement of Consideration form.

22. How does the Assessor acquire actual sales prices?

Wyoming Statute 34-1-142 requires a Statement of Consideration be completed whenever a deed, contract, or other document transferring legal title is recorded. Information such as the date of the sale, purchase price, and terms of sale, is required. This information is not public.

View Wyoming Statute 34-1-142

23. Why can’t I find out what my neighbor paid for his house?

The information given on a Statement of Consideration has been deemed confidential by Wyoming State Statutes. The only time a person can see a price paid is during the 30-day appeal period. Even then, the only Statements of Consideration that can be viewed are the comparable sales used to value the home. Also that information cannot be shared with anyone not involved in the appeal.

24. Can I review the sales information used in establishing the assessed value of my property?

You cannot review the sales information used in establishing the assessed value of your property unless you have filed an appeal. Property owners appealing their assessment may review the sales that were used to determine the fair market value of their property. The review period is limited to the 30-day appeal period following receipt of your Notice of Assessment in late April or early May. Property owners may not further disclose this sales information to anyone else. The information may be introduced later in the event of a formal appeal of a tax assessment, but any further disclosure is prohibited by state law.

25. What is personal property and why do I have to list it for my business?

Personal property consists of every kind of property that is not real property. It is moveable without damage to itself or the real estate. Basically, it is all of the furniture, fixtures, and equipment used by the business. It can be anything from desks and computers to tools and machinery. State Statute requires that personal property for businesses be taxed. It includes any property used in the business, even if it is a desk and computer at home that you also use for personal things.

26. What is the deadline for filing personal property forms?

The deadline for filing personal property listings is March 1 of each assessment year. Personal property forms, noting the information provided the previous year, are mailed to businesses in the Sublette County in December of each year. Business owners are asked to make any additions or deletions and return the form(s) to the Assessor’s Office. If there have been no changes, owners still need to file by indicating that there has been no change on the form(s). The form must be signed, dated, and returned. The reporting deadline may be extended to April 1 upon written request, provided that request is made no later than February 15.

For more information, please view Personal Property Forms to File.

27. What do I do with the Personal Property Declaration Schedule that I just got in the mail?

All Property Declaration Schedules Form ATD25 must be filed at the Assessor’s Office by March 1 each year. If you are a new business, you must fill out the form(s), listing all of the business personal property used in your business, the year you got it, and how much you paid for it. If you don’t remember what you paid, list it as if it had been purchased in the current year with an estimate of value. If you are a current business and the form is blank, fill it in like a new business. If you don’t, we will have to estimate the value of your property. If the form is filled in, you must verify that what we have on the form is correct and make any additions or corrections that are needed. Sign the form(s) and return to our office by March 1. The form(s) must be returned even if there has been no change.