2025
STATE OF WYOMING
25LSO-03051HB0282
HOUSE BILL NO. HB0282
Property tax-acquisition value.
Sponsored by: Representative(s) Locke, Allemand, Banks,
Bear, Brady, Guggenmos, Heiner, Johnson,
Knapp, Lien, Lucas, Pendergraft, Rodriguez-
Williams, Smith, S, Styvar, Tarver and
Wharff and Senator(s) Ide, Laursen, D and
Smith, D
A BILL
for
1 AN ACT relating to ad valorem taxation; establishing a
2 rebuttable presumption in favor of acquisition value for
3 specified real property; clarifying the use, disclosure and
4 confidentiality of sworn statements for specified real
5 property; providing definitions; making conforming
6 amendments; requiring rulemaking; and providing for
7 effective dates.
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11W.S. 34-1-142(d), (e) and by creating a
12 new subsection (j), 39-11-101(a)(vi), (xvii)(intro) by
13 creating a new subparagraph (C) and by renumbering 2025STATE OF WYOMING25LSO-03052HB0282
1 subparagraph (C) as (D), 39-11-102(c)(xv) and (d)(i),
2 39-11-102.1(c)(ii) and (iii), 39-11-109(b)(iv),
3 39-13-102(n), 39-13-103(b)(ii), (iii)(intro), by creating a
4 new subparagraph (C), by renumbering subparagraph (C) as
5 (D), (vi) through (viii) and by creating a new paragraph
6 (xviii) and 39-13-109(b)(i) are amended to read:
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11 (d) Except as provided in subsection (j) of this
12he sworn statements shall be used by the county
13 assessors and the state board of equalization and the
14 department of revenue along with other statements filed
15 only as data in a collection of statistics which shall be
16 used collectively in determining sales-price ratios by
17 county. An individual statement shall not, by itself, be
18 used by the county assessor to adjust the assessed value of
19 any individual property.
20
21 (e) Except as provided in subsection (j) of this
22he statement is not a public record and shall be
23 held confidential by the county clerk, county assessor, 2025STATE OF WYOMING25LSO-03053HB0282
1 county board of equalization, the state board of
2 equalization and the department of revenue. A statement may
3 be disclosed pursuant to W.S. 39-13-109(a)(i) to any person
4 wishing to review or contest his property tax assessment or
5 valuation. The statement shall not be subject to discovery
6 in any other county or state proceeding.
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19 (a) As used in this act unless otherwise specifically
20 provided:
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22 (vi) "Fair market value" means the amount in
23 cash, or terms reasonably equivalent to cash, a well 2025STATE OF WYOMING25LSO-03054HB0282
1 informed buyer is justified in paying for a property and a
2 well informed seller is justified in accepting, assuming
3 neither party to the transaction is acting under undue
4 compulsion, and assuming the property has been offered in
5 the open market for a reasonable time, except, fair market
6 value of agricultural land shall be determined as provided
7 by W.S. 39-13-103(b)(x), fair market value of residential
8
9 and fair market value of mine products
10 shall be determined as provided by W.S. 39-14-103(b),
11 39-14-203(b), 39-14-303(b), 39-14-403(b), 39-14-503(b),
12 39-14-603(b) and 39-14-703(b);
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14 (xvii) "Taxable value" means a percent of the
15 fair market value of
16 property in a particular class as follows:
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20
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22 2025STATE OF WYOMING25LSO-03055HB02821 (D) All other property, real and
2 personal, including property valued and assessed under W.S.
3 39-13-102(m)(vi) and (ix), nine and one-half percent
4 (9.5%).
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9 (c) In addition to the other powers and duties
10 imposed by law, the department shall:
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12 (xv) Prescribe the system of establishing the
13 fair market value of all
14 property valued for property taxation to ensure that all
15 property within a class is uniformly valued. The county
16 assessor and the facilities of his office, together with
17 the deputy assessors and clerical assistants in each
18 county, at the direction of the department, shall give full
19 aid in the installation of the prescribed system in the
20 county. The county shall also furnish the necessary
21 supplies and records for installing the system;
22 2025STATE OF WYOMING25LSO-03056HB02821 (d) The following shall be adopted in accordance with
2 the requirements and procedures of the Wyoming
3 Administrative Procedure Act:
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5 (i) Adoption of any manual, formula, method or
6 system to be used to determine the fair market value
7 of property for tax purposes;
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12 (c) The state board of equalization shall perform the
13 duties specified in article 15, section 10 of the Wyoming
14 constitution and shall hear appeals from county boards of
15 equalization and review final decisions of the department
16 upon application of any interested person adversely
17 affected, including boards of county commissioners for the
18 purposes of this subsection, under the contested case
19 procedures of the Wyoming Administrative Procedure Act.
20 Upon request of a county board of equalization providing
21 compelling reasons to do so, the state board of
22 equalization may accept a case certified directly to the
23 state board of equalization pursuant to rules adopted by 2025STATE OF WYOMING25LSO-03057HB0282
1 the state board of equalization. The state board of
2 equalization shall accept a case certified directly to the
3 state board of equalization that involves property that may
4 subject a county to tax liability as provided in W.S.
5 39-13-102(c)(iv). The board shall also review final
6 decisions of the department of transportation concerning
7 the assessment or application of taxes authorized under
8 this title upon application of any interested person
9 adversely affected. Any interested person adversely
10 affected by the adoption, amendment or repeal of a rule
11 pursuant to W.S. 16-3-103(a) shall be afforded an
12 opportunity for a hearing before the board. In addition,
13 the board shall:
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15 (ii) Prescribe the form for the abstract of the
16 assessment roll, examine and compare the abstracts of the
17 counties and equalize the same, so that all taxable
18 property in the state is assessed at its fair market value,
19 and to that end shall add to or deduct from the aggregate
20 valuation of the property, or any class or classes of
21 property, in any county such percent as will bring the same
22 to its fair market value. When any assessed valuation is to
23 be increased or decreased, the board shall provide not less 2025STATE OF WYOMING25LSO-03058HB0282
1 than twenty (20) days notice of the proposed action to the
2 county board of equalization and county assessor of the
3 county in which the property is situated. If requested, the
4 state board of equalization shall provide an opportunity
5 for a hearing for the county board of equalization and
6 assessor of the affected county. The hearing shall be held
7 in the affected county. After a hearing, if requested, the
8 county board of equalization shall take the necessary
9 action to effectuate the action taken by the state board of
10 equalization. The state board of equalization shall certify
11 the valuation to be used for all tax levies on or before
12 the first Monday in August. The board shall communicate its
13 equalization actions to the department, along with any
14 recommendations for improved work practices of county
15 assessors. This paragraph shall not apply to residential
16;
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18 (iii) When in the opinion of the board, it would
19 be of assistance in equalizing values under paragraph (ii)
20 of this subsection, the board may require any county
21 assessor to furnish statements showing assessments of the
22 property of any person within the county. The board shall
23 consider and equalize county assessments under paragraph 2025STATE OF WYOMING25LSO-03059HB0282
1 (ii) of this subsection and may increase or decrease
2 assessments returned by the county board of equalization
3 when the property so assessed appears to be over-valued or
4 under-valued, first giving notice to those persons
5 affected. The notice shall fix a time and place of hearing.
6 Any affected person may appeal from the decision of the
7 board to the district court of the county in which the
8 property is situated. This paragraph shall not apply to
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10;
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14 (b) Appeals. The following shall apply:
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16 (iv) In any appeal to the board authorized by
17 this section, the taxpayer may present any credible
18 evidence, including expert opinion testimony, to rebut the
19 presumption in favor of a valuation asserted by the
20 department.
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23 2025STATE OF WYOMING25LSO-030510HB0282
1 The board shall make specific findings and conclusions as
2 to the evidence presented.
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6 (n) Following determination of the fair market value
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8 shall notify the taxpayer by mail or, if offered by the
9 department and upon request of the taxpayer, by electronic
10 transmission of the assessed value. The person assessed may
11 file written objections to the assessment with the board
12 within thirty (30) days of the date of postmark or the date
13 of electronic transmission, whichever is earlier, and
14 appear before the board at a time specified by the board.
15 For purposes of this subsection, if a written objection is
16 mailed or sent by electronic transmission by the person
17 assessed, it shall be deemed timely filed if it is
18 postmarked or transmitted not later than thirty (30) days
19 after the mailing or electronic transmission of the
20 notification of the assessed value. The person assessed
21 shall also file a copy of the written objections with the
22 county treasurer of the county in which the property is
23 located, who shall notify the county assessor and the board 2025STATE OF WYOMING25LSO-030511HB0282
1 of county commissioners, with an estimate of the tax amount
2 under appeal based upon the previous year's tax levy.
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6 (b) Basis of tax. The following shall apply:
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8 (ii) All taxable property shall be annually
9 valued at its fair market value or other value required by
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11 property, the department shall prescribe by rule and
12 regulation the appraisal methods and systems for
13 determining fair market value using generally accepted
14 appraisal standards;
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16 (iii) Beginning January 1, 1989, axable value"
17 means a percent of the fair market value
18 of property in a particular class as
19 follows:
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22 2025STATE OF WYOMING25LSO-030512HB0282
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4 (D) All other property, real and
5 personal, nine and one-half percent (9.5%).
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7 (vi) Each deputy county assessor upon completing
8 the assessment of property within the district assigned to
9 him shall immediately deliver all books, records, schedules
10 and lists to the county assessor and make and subscribe the
11 following oath: "I, ...., deputy assessor in and for
12 district No. ...., county of ...., State of Wyoming, do
13 solemnly swear (or affirm), that I have obtained from every
14 person within the district, the lists and schedules
15 required by law, and have received the lists and schedules
16 according to law, from every person in the district; that I
17 have carefully examined each of the lists and schedules,
18 and have revised and corrected the lists when necessary;
19 that I have to the best of my knowledge and ability valued
20 the property in the lists and schedules at its fair market
21 value as required by law; that in no case
22 have I knowingly omitted to perform any duty required of me
23 by law and have not, in any way, connived at any evasion or 2025STATE OF WYOMING25LSO-030513HB0282
1 violation of any of the requirements of law in relation to
2 the listing and valuation of property.";
3
4 (vii) The county assessor shall enter in books
5 furnished for that purpose, from the tax schedule, the
6 enumeration and fair market value
7 of all taxable property assessed by him or
8 his deputies. The county assessor shall enter the names of
9 persons against whom property is assessed in the county
10 assessment roll in alphabetical order. On or before the
11 fourth Monday in April, or as soon thereafter as is
12 practicable, the county assessor shall send all assessment
13 schedules to taxpayers by mail at their last known address
14 or, if offered by the county and upon request of the
15 taxpayer, by electronic transmission, and return the county
16 assessment roll enumerating the property and value assessed
17 by him or his deputies to the board of county commissioners
18 together with a list stating the assessed value of taxable
19 property within each school district, municipality or
20 special district in the county;
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22 (viii) Every assessment schedule sent to a
23 taxpayer shall contain the property's estimated fair market 2025STATE OF WYOMING25LSO-030514HB0282
1 value for the current and
2 previous year, or, productive value in the case of
3 agricultural property. The schedule shall also contain the
4 assessment ratio as provided by paragraph (b)(iii) of this
5 section for the taxable property, the amount of taxes
6 assessed on the taxable property from the previous year,
7 and an estimate of the taxes which will be due and payable
8 for the current year based on the previous year's mill
9 levies. The schedule shall contain a statement of the
10 process to contest assessments as prescribed by W.S.
11 39-13-109(b)(i);
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8 (b) Appeals. The following shall apply:
9
10 (i) Any person wishing to contest an assessment
11 of his property shall file not later than thirty (30) days
12 after the date of the assessment schedule properly sent
13 pursuant to W.S. 39-13-103(b)(vii), a statement with the
14 county assessor specifying the reasons why the assessment
15 is incorrect. For purposes of this paragraph, if a
16 statement of reasons is mailed or sent by electronic
17 transmission by the person assessed, it shall be deemed
18 timely filed if it is postmarked or transmitted not later
19 than thirty (30) days after the mailing or the electronic
20 transmission of the notification of the assessment
21 schedule. The county assessor shall provide a copy to the
22 county clerk as clerk of the county board of equalization.
23 The county assessor and the person contesting the 2025STATE OF WYOMING25LSO-030522HB0282
1 assessment, or his agent, shall disclose witnesses and
2 exchange information, evidence and documents relevant to
3 the appeal, including sales information from relevant
4 statements of consideration if requested, no later than
5 thirty (30) days prior to the scheduled county board of
6 equalization hearing. The assessor shall specifically
7 identify the sales information used to determine market
8 value of the property under appeal. A county board of
9 equalization may receive evidence relative to any
10 assessment and may require the person assessed or his agent
11 or attorney to appear before it, be examined and produce
12 any documents relating to the assessment. The appeal may be
13 dismissed if any person willfully neglects or refuses to
14 attend a meeting of a county board of equalization and be
15 examined or answer any material question upon the board's
16 request. The state board of equalization shall adopt rules
17 to be followed by any county board of equalization when
18 conducting appeals under this subsection. All hearings
19 shall be conducted in accordance with the rules adopted by
20 the state board of equalization. Each hearing shall be
21 recorded electronically or by a court reporter or a
22 qualified stenographer or transcriptionist. The taxpayer
23 may present any evidence that is relevant, material or not 2025STATE OF WYOMING25LSO-030523HB0282
1 repetitious, including expert opinion testimony, to rebut
2 the presumption in favor of a valuation asserted by the
3 county assessor
4. The county attorney or his
5 designee may represent the county board or the assessor,
6 but not both. The assessor may be represented by an
7 attorney and the board may hire a hearing officer. All
8 deliberations of the board shall be in public. The county
9 board of equalization may affirm the assessor's valuation
10 or find in favor of the taxpayer and remand the case back
11 to the assessor. The board shall make specific written
12 findings and conclusions as to the evidence presented not
13 later than October 1 of each year;
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15The state board of equalization and the
16 department of revenue shall promulgate all rules necessary
17 to implement this act not later than January 1, 2026.
18 2025STATE OF WYOMING25LSO-030524HB02821.
2
3 (a) Except as otherwise provided in subsection (b) of
4 this section,
5 completion of all acts necessary for a bill to become law
6 as provided by Article 4, Section 8 of the Wyoming
7 Constitution.
8
9 (b) Section 1 of this act is effective January 1,
10 2026.
11
12 (END)