2025
STATE OF WYOMING
25LSO-0305
ENGROSSED
1HB0282
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.
8
9
10
11W.S. 34-1-142(d), (e) and by creating a
12 new subsection (j), 39-11-101(a)(vi), (xvii)(intro) and
13 (C), 39-11-102(c)(xv) and (d)(i), 39-11-109(b)(iv), 2025STATE OF WYOMING25LSO-0305
ENGROSSED
2HB0282
1 39-13-102(n), 39-13-103(b)(ii), (iii)(intro), (C), (vi)
2 through (viii) and by creating a new paragraph (xviii) and
3 39-13-109(b)(i) are amended to read:
4
5
6
7
8 (d)
9he sworn statements shall be used by the county
10 assessors and the state board of equalization and the
11 department of revenue along with other statements filed
12 only as data in a collection of statistics which shall be
13 used collectively in determining sales-price ratios by
14 county. An individual statement shall not, by itself, be
15 used by the county assessor to adjust the assessed value of
16 any individual property.
17
18 (e) Except as provided in subsection (j) of this
19he statement is not a public record and shall be
20 held confidential by the county clerk, county assessor,
21 county board of equalization, the state board of
22 equalization and the department of revenue. A statement may
23 be disclosed pursuant to W.S. 39-13-109(a)(i) to any person 2025STATE OF WYOMING25LSO-0305
ENGROSSED
3HB0282
1 wishing to review or contest his property tax assessment or
2 valuation. The statement shall not be subject to discovery
3 in any other county or state proceeding.
4
5
6
7
8
9
10
11
12
13
14
15
16 (a) As used in this act unless otherwise specifically
17 provided:
18
19 (vi) "Fair market value" means the amount in
20 cash, or terms reasonably equivalent to cash, a well
21 informed buyer is justified in paying for a property and a
22 well informed seller is justified in accepting, assuming
23 neither party to the transaction is acting under undue 2025STATE OF WYOMING25LSO-0305
ENGROSSED
4HB0282
1 compulsion, and assuming the property has been offered in
2 the open market for a reasonable time, except, fair market
3 value of agricultural land shall be determined as provided
4 by W.S. 39-13-103(b)(x), fair market value of residential
5
6 and fair market value of mine products
7 shall be determined as provided by W.S. 39-14-103(b),
8 39-14-203(b), 39-14-303(b), 39-14-403(b), 39-14-503(b),
9 39-14-603(b) and 39-14-703(b);
10
11 (xvii) "Taxable value" means a percent of the
12 fair market value of
13 property in a particular class as follows:
14
15 (C) All other property, real and personal,
16 including property valued and assessed under W.S.
17 39-13-102(m)(vi) and (ix), nine and one-half percent
18 (9.5%), provided that the value of residential real
19
20.
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
5HB0282
1
2 (c) In addition to the other powers and duties
3 imposed by law, the department shall:
4
5 (xv) Prescribe the system of establishing the
6 fair market value of all
7 property valued for property taxation to ensure that all
8 property within a class is uniformly valued. The county
9 assessor and the facilities of his office, together with
10 the deputy assessors and clerical assistants in each
11 county, at the direction of the department, shall give full
12 aid in the installation of the prescribed system in the
13 county. The county shall also furnish the necessary
14 supplies and records for installing the system;
15
16 (d) The following shall be adopted in accordance with
17 the requirements and procedures of the Wyoming
18 Administrative Procedure Act:
19
20 (i) Adoption of any manual, formula, method or
21 system to be used to determine the fair market value
22 of property for tax purposes;
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
6HB02821
2
3 (b) Appeals. The following shall apply:
4
5 (iv) In any appeal to the board authorized by
6 this section, the taxpayer may present any credible
7 evidence, including expert opinion testimony, to rebut the
8 presumption in favor of a valuation asserted by the
9 department.
10
11
12
13 The board shall make specific findings and conclusions as
14 to the evidence presented.
15
16
17
18 (n) Following determination of the fair market value
19 of property the department
20 shall notify the taxpayer by mail or, if offered by the
21 department and upon request of the taxpayer, by electronic
22 transmission of the assessed value. The person assessed may
23 file written objections to the assessment with the board 2025STATE OF WYOMING25LSO-0305
ENGROSSED
7HB0282
1 within thirty (30) days of the date of postmark or the date
2 of electronic transmission, whichever is earlier, and
3 appear before the board at a time specified by the board.
4 For purposes of this subsection, if a written objection is
5 mailed or sent by electronic transmission by the person
6 assessed, it shall be deemed timely filed if it is
7 postmarked or transmitted not later than thirty (30) days
8 after the mailing or electronic transmission of the
9 notification of the assessed value. The person assessed
10 shall also file a copy of the written objections with the
11 county treasurer of the county in which the property is
12 located, who shall notify the county assessor and the board
13 of county commissioners, with an estimate of the tax amount
14 under appeal based upon the previous year's tax levy.
15
16
17
18 (b) Basis of tax. The following shall apply:
19
20 (ii) All taxable property shall be annually
21 valued at its fair market value or other value required by
22
23 property, the department shall prescribe by rule and 2025STATE OF WYOMING25LSO-0305
ENGROSSED
8HB0282
1 regulation the appraisal methods and systems for
2 determining fair market value using generally accepted
3 appraisal standards;
4
5 (iii) Beginning January 1, 1989, T
6 means a percent of the fair market value
7 of property in a particular class as
8 follows:
9
10 (C) All other property, real and personal,
11 nine and one-half percent (9.5%), provided that the value
12
13.
14
15 (vi) Each deputy county assessor upon completing
16 the assessment of property within the district assigned to
17 him shall immediately deliver all books, records, schedules
18 and lists to the county assessor and make and subscribe the
19 following oath: "I, ...., deputy assessor in and for
20 district No. ...., county of ...., State of Wyoming, do
21 solemnly swear (or affirm), that I have obtained from every
22 person within the district, the lists and schedules
23 required by law, and have received the lists and schedules 2025STATE OF WYOMING25LSO-0305
ENGROSSED
9HB0282
1 according to law, from every person in the district; that I
2 have carefully examined each of the lists and schedules,
3 and have revised and corrected the lists when necessary;
4 that I have to the best of my knowledge and ability valued
5 the property in the lists and schedules at its fair market
6 value as required by law; that in no case
7 have I knowingly omitted to perform any duty required of me
8 by law and have not, in any way, connived at any evasion or
9 violation of any of the requirements of law in relation to
10 the listing and valuation of property.";
11
12 (vii) The county assessor shall enter in books
13 furnished for that purpose, from the tax schedule, the
14 enumeration and fair market value
15 of all taxable property assessed by him or
16 his deputies. The county assessor shall enter the names of
17 persons against whom property is assessed in the county
18 assessment roll in alphabetical order. On or before the
19 fourth Monday in April, or as soon thereafter as is
20 practicable, the county assessor shall send all assessment
21 schedules to taxpayers by mail at their last known address
22 or, if offered by the county and upon request of the
23 taxpayer, by electronic transmission, and return the county 2025STATE OF WYOMING25LSO-0305
ENGROSSED
10HB0282
1 assessment roll enumerating the property and value assessed
2 by him or his deputies to the board of county commissioners
3 together with a list stating the assessed value of taxable
4 property within each school district, municipality or
5 special district in the county;
6
7 (viii) Every assessment schedule sent to a
8 taxpayer shall contain the property's estimated fair market
9 value for the current and
10 previous year, or, productive value in the case of
11 agricultural property. The schedule shall also contain the
12 assessment ratio as provided by paragraph (b)(iii) of this
13 section for the taxable property, the amount of taxes
14 assessed on the taxable property from the previous year,
15 and an estimate of the taxes which will be due and payable
16 for the current year based on the previous year's mill
17 levies. The schedule shall contain a statement of the
18 process to contest assessments as prescribed by W.S.
19 39-13-109(b)(i);
20
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
11HB0282
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
12HB0282
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
13HB0282
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
14HB0282
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22 2025STATE OF WYOMING25LSO-0305
ENGROSSED
15HB02821
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
16HB0282
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23 2025STATE OF WYOMING25LSO-0305
ENGROSSED
17HB0282
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15 (b) Appeals. The following shall apply:
16
17 (i) Any person wishing to contest an assessment
18 of his property shall file not later than thirty (30) days
19 after the date of the assessment schedule properly sent
20 pursuant to W.S. 39-13-103(b)(vii), a statement with the
21 county assessor specifying the reasons why the assessment
22 is incorrect. For purposes of this paragraph, if a
23 statement of reasons is mailed or sent by electronic 2025STATE OF WYOMING25LSO-0305
ENGROSSED
18HB0282
1 transmission by the person assessed, it shall be deemed
2 timely filed if it is postmarked or transmitted not later
3 than thirty (30) days after the mailing or the electronic
4 transmission of the notification of the assessment
5 schedule. The county assessor shall provide a copy to the
6 county clerk as clerk of the county board of equalization.
7 The county assessor and the person contesting the
8 assessment, or his agent, shall disclose witnesses and
9 exchange information, evidence and documents relevant to
10 the appeal, including sales information from relevant
11 statements of consideration if requested, no later than
12 thirty (30) days prior to the scheduled county board of
13 equalization hearing. The assessor shall specifically
14 identify the sales information used to determine market
15 value of the property under appeal. A county board of
16 equalization may receive evidence relative to any
17 assessment and may require the person assessed or his agent
18 or attorney to appear before it, be examined and produce
19 any documents relating to the assessment. The appeal may be
20 dismissed if any person willfully neglects or refuses to
21 attend a meeting of a county board of equalization and be
22 examined or answer any material question upon the board's
23 request. The state board of equalization shall adopt rules 2025STATE OF WYOMING25LSO-0305
ENGROSSED
19HB0282
1 to be followed by any county board of equalization when
2 conducting appeals under this subsection. All hearings
3 shall be conducted in accordance with the rules adopted by
4 the state board of equalization. Each hearing shall be
5 recorded electronically or by a court reporter or a
6 qualified stenographer or transcriptionist. The taxpayer
7 may present any evidence that is relevant, material or not
8 repetitious, including expert opinion testimony, to rebut
9 the presumption in favor of a valuation asserted by the
10 county assessor
11. The county attorney or his
12 designee may represent the county board or the assessor,
13 but not both. The assessor may be represented by an
14 attorney and the board may hire a hearing officer. All
15 deliberations of the board shall be in public. The county
16 board of equalization may affirm the assessor's valuation
17 or find in favor of the taxpayer and remand the case back
18 to the assessor. The board shall make specific written
19 findings and conclusions as to the evidence presented not
20 later than October 1 of each year;
21 2025STATE OF WYOMING25LSO-0305
ENGROSSED
20HB02821The state board of equalization and the
2 department of revenue shall promulgate all rules necessary
3 to implement this act not later than January 1, 2026.
4
5.
6
7 (a) Except as otherwise provided in subsection (b) of
8 this section,
9 completion of all acts necessary for a bill to become law
10 as provided by Article 4, Section 8 of the Wyoming
11 Constitution.
12
13 (b) Section 1 of this act is effective January 1,
14 2026.
15
16 (END)