Administration

Wyo. Stat. Ann. tit. 39, ch. 11
in effect

Wyo. Stat. Ann. § 39-11-101 Definitions.

(a) As used in this act unless otherwise specifically provided: (i) "Assessed value" means taxable value; (ii) "Assessment roll" means the official list of taxable property for the ensuing tax year and may include taxes due thereon; (iii) "Board" means the state board of equalization or its authorized agent; (iv) "Department" means the department of revenue or its authorized agent; (v) "Director" means the director of the department of revenue; (vi) "Fair market value" means the amount in cash, or terms reasonably equivalent to cash, a well informed buyer is justified in paying for a property and a well informed seller is justified in accepting, assuming neither party to the transaction is acting under undue compulsion, and assuming the property has been offered in the open market for a reasonable time, except, fair market value of agricultural land shall be determined as provided by W.S. 39-13-103(b)(x) and fair market value of mine products shall be determined as provided by W.S. 39-14-103(b), 39-14-203(b), 39-14-303(b), 39-14-403(b), 39-14-503(b), 39-14-603(b) and 39-14-703(b); (vii) "Intangible personal property" means personal property that lacks mass and cannot be seen, felt, weighed, measured or otherwise perceived by the senses; property that has no physical existence beyond merely representational. Intangible property's value lies chiefly in what it represents, and its existence may be evidenced by a document; (viii) "In transit property" means manufactured goods, wares, seed, feed, fertilizer, tools, supplies and merchandise which is in interstate commerce, or, Wyoming assembled or manufactured products being held for out-of-state sale, which are consigned or placed in any storage area in Wyoming for storage, repackaging, processing, fabricating, milling, disassembly or assembly in transit to a final destination outside Wyoming whether the destination is specified before or after the transportation begins; (ix) "Inventories" means any personal property held for resale consisting of goods, wares or merchandise including stocks of raw or finished material, unassembled parts, work in progress or finished products constituting the inventory of a merchant or manufacturer; (x) "Livestock" means horses, cattle, mules and asses, sheep, swine, goats and all other animals commonly thought of as livestock; (xi) "Manufacturer" means any person who purchases, receives or holds personal property for the purpose of adding to the value thereof, by any process of manufacturing, refining, purifying, or by the combination of different materials, and with a purpose to make a gain or profit by sale thereof; (xii) "Merchant" means any person owning, possessing or controlling personal property with a purpose to sell the property at an advanced price or profit, or any person controlling personal property which has been consigned to the person from outside Wyoming to be sold within Wyoming; (xiii) "Person" means an individual, partnership, corporation, company or any other type of association and any agent or officer of any partnership, corporation, company or other type of association; (xiv) "Property used for industrial purposes" means those properties valued under W.S. 39-13-102(m)(ii) through (x), excluding W.S. 39-13-102(m)(vi) and (ix), and those properties used or held for use for: (A) Manufacturing, milling, converting, producing, processing or fabricating materials; (B) The extraction or processing of minerals; (C) The mechanical, chemical or electronic transformation of property into new products. (xv) "Real property" means land and appurtenances, including structures, affixed thereto, and any intangible characteristic which contributes to the fair market value thereof; (xvi) "Tangible personal property" means personal property that, by its nature, is perceptible to the senses; property that has a physical presence beyond merely representational and that is capable of being touched; property that is able to be perceived as materially existent; property that is not intangible; (xvii) "Taxable value" means a percent of the fair market value of property in a particular class as follows: (A) Gross product of minerals and mine products, one hundred percent (100%); (B) Property used for industrial purposes, eleven and one-half percent (11.5%); (C) All other property, real and personal, including property valued and assessed under W.S. 39-13-102(m)(vi) and (ix), nine and one-half percent (9.5%). (xviii) "This act" means W.S. 39-11-101 through 39-23-111.

Wyo. Stat. Ann. § 39-11-102 Administration; confidentiality; department of revenue.

(a) Taxpayer rights. The following provisions shall apply to this act: (i) The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language, which includes the following rights: (A) A right to taxpayer information services including a location where taxpayers may request copies of public records or obtain explanations of billings and information about their rights and responsibilities; (B) A right to assurance that no employee of the state shall receive a bonus, be promoted or in any way rewarded on the basis of the amount of assessments or collections from taxpayers; (C) A right to confidentiality as to records protected against disclosure by statute; (D) A right, if a tax has accrued penalty and interest because the taxpayer relied on erroneous written information or written answers from the state, that the penalty and interest shall not be assessed, provided that the pertinent facts and circumstances disclosed by the taxpayer were substantially correct and complete; (E) A right to enter into installment payment agreements on tax assessments for tax liabilities where repayment requirements are met and where payment in a lump sum would cause severe inconvenience to the taxpayer; (F) A right to assessment notices that describe in plain terms the basis for assessments and describe the procedures for appeal. (ii) Any taxpayer may bring an action to enjoin any violation of the rights provided by paragraph (i) of this subsection. The list of taxpayer rights and enforcement provisions provided in this section are supplemental to other rights provided by law. (b) The department of revenue is created pursuant to W.S. 9-2-2007. The governor shall appoint a director who shall exercise all management authority over agency personnel. The director may formulate the policies and programs to be carried out by the department through its respective divisions and adopt suitable rules and regulations pursuant to the provisions of the Wyoming Administrative Procedure Act. (c) In addition to the other powers and duties imposed by law, the department shall: (i) Coordinate collection of state taxes, assessments, licenses, fees and other monies as designated by law; (ii) Insure specialized service for tax enforcements, through establishment and maintenance of uniformity in definition, regulation, return and payment; (iii) Insure avoidance of duplication in state facilities for tax collections that involve seasonal or occasional increases of staff, duplication of audits and wasteful travel expenses; (iv) Safeguard tax and other collections wherever received until duly deposited in the state treasury; (v) Provide an advisory service on fiscal status, processes and needs of state government, including periodic reports on payments, receipts and debts; (vi) Designate divisions to enforce the laws of this state relating to collections of taxes, fees and all monies, and to delegate the authority necessary to the heads of the divisions to enforce state laws; (vii) Prescribe standard procedures for receiving, receipting, safeguarding and periodically reporting all state revenue receipts, whether current, delinquent, penalty, interest, refunds or otherwise, and the amounts, kinds and terms of items, either collected or still outstanding, to be summarized, studied and reported; (viii) Specify the amount of land for mines or mining claims to which the ad valorem tax or assessment of coal lands provisions of the constitution apply. For purposes of this paragraph, all real and tangible personal property used underground in mining or used within the well in oil or gas exploration or production which historically has not been assessed and taxed based on the 1941 and 1963 attorney general opinions and which remains underground until its value is consumed in the production of the mineral shall be considered part of the mine or mining claim to which the ad valorem tax applies. The taxpayer may remove the equipment from underground for repair or to meet statutory or regulatory requirements, and such removal shall not be considered by the assessor in determining whether the property shall be separately assessed. The following apply to underground equipment: (A) Equipment which is permanently underground is not subject to separate assessment; (B) Equipment which is intended or otherwise designed to be consumed underground in the production of the mineral shall not be separately assessed for taxation during the normal course of mining or oil or gas exploration or production; (C) Except as provided by this paragraph, equipment which is removed from underground shall be treated as tangible personal property and assessed accordingly. (ix) Require persons to furnish information concerning all relevant matters pertaining to property owned by them for purposes of taxation; (x) Furnish the governor all information he may require relative to tax matters, and annually transmit to the governor on or before the third Monday of December and to each member of the legislature on or before the second Tuesday in January, the report of the department for the year showing in tabulated form all taxable property in the state and its value; (xi) Require the attorney general or district attorneys in their respective districts to assist in the commencement and prosecution of actions and proceedings for penalties, forfeitures, removals and punishments for violations of the laws of the state respecting the assessment and taxation of property, and to represent the department or board in any litigation in which they may become involved in the discharge of their duties; (xii) Decide all questions that may arise with reference to the construction of any statute affecting the assessment, levy and collection of taxes, in accordance with the rules, regulations, orders and instructions prescribed by the department; (xiii) Institute or cause to be instituted any proceedings, either civil or criminal, provided by law as a punishment for the neglect, failure or refusal to obey any lawful requirement or order by the department, or to prevent the violation or disobedience of any lawful requirement or order, or to compel their enforcement; (xiv) Prescribe forms for uniform schedules, consistent with W.S. 39-13-103(b)(viii), rolls and other documents, and draft and require the use of a standard form of tax notice by each of the several counties to uniformly designate, detail and total the levies and valuations established within the counties; (xv) Prescribe the system of establishing the fair market value of all property valued for property taxation to ensure that all property within a class is uniformly valued. The county assessor and the facilities of his office, together with the deputy assessors and clerical assistants in each county, at the direction of the department, shall give full aid in the installation of the prescribed system in the county. The county shall also furnish the necessary supplies and records for installing the system; (xvi) Confer with, advise and give necessary instructions and directions to county assessors as to their duties under the laws of the state. The department or its designee shall officially visit each county of the state annually and inquire into the method of assessment and taxation and ascertain whether the assessors faithfully discharge their duties, particularly as to their compliance with the laws requiring the assessment of all property not exempt from taxation; (xvii) Direct proceedings, actions and prosecutions to be instituted to enforce the laws relating to the liability and punishment of persons for failure or neglect to comply with the provisions of the laws of this state governing the return, assessment and taxation of property, and cause complaints to be made against county assessors, members of county boards of equalization, or any other assessing or taxing officers, to the proper authority, for their removal from office for misconduct or neglect of duty; (xviii) Monitor the work in progress in the office of each county assessor to determine that procedures and formulae promulgated by the department are being strictly observed and applied; (xix) Promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming Administrative Procedure Act, necessary to the enforcement of the provisions of any or all tax and other revenue measures which are administered by the department; (xx) Promulgate rules and regulations under which the department may offset any taxes or fees due and payable under title 39, Wyoming statutes and any taxes or fees due and payable to a state agency under title 31, Wyoming statutes, from any other funds owed to the taxpayer by the state or any political subdivision thereof. All state agencies and political subdivisions in Wyoming are subject to these rules with regard to the department's offset authority; (xxi) Map and keep record of the geographical boundaries for all governmental entities with authority to levy property taxes, for administration of tax districts; (xxii) Map and keep record of the geographical boundaries for all special districts in the state; (xxiii) Review boundaries for proposed special districts pursuant to W.S. 22-29-109(a); (xxiv) Promulgate rules and regulations as provided by the Wyoming Administrative Procedure Act, necessary to map and keep record of the geographical boundaries for all special districts and governmental entities with the authority to levy or require the levy of property taxes. Notwithstanding any other provision of law, no special district or governmental entity with authority to levy or require the levy of property taxes shall levy any property taxes unless in compliance with the rules and regulations promulgated pursuant to this subsection; and (xxv) Promulgate rules and regulations as provided by the Wyoming Administrative Procedure Act to be followed by all county assessors to ensure the use of appropriate statistical tests for assessed values of residential properties to protect against the statistical likelihood that any property in any stratum is over assessed. (d) The following shall be adopted in accordance with the requirements and procedures of the Wyoming Administrative Procedure Act: (i) Adoption of any manual, formula, method or system to be used to determine the fair market value of property for tax purposes; (ii) Adoption of standards, guidelines, criteria or methods to implement paragraph (c)(xv) of this section. (e) The enumeration of specific actions or decisions which must be implemented by a properly adopted rule set forth in subsection (d) of this section is not exclusive and does not limit in any way the applicability of the Wyoming Administrative Procedure Act to other actions or decisions of the department.

Wyo. Stat. Ann. § 39-11-102.1 Administration; state board of equalization.

(a) The governor shall appoint, with senate confirmation, three (3) persons who shall constitute the state board of equalization who are the department's board of appeals. Not more than seventy-five percent (75%) of the board members may be members of the same political party. Each appointment of the board members shall be for a six (6) year term. (b) The board shall elect a chairman and a vice-chairman who shall serve for two (2) years. (c) The state board of equalization shall perform the duties specified in article 15, section 10 of the Wyoming constitution and shall hear appeals from county boards of equalization and review final decisions of the department upon application of any interested person adversely affected, including boards of county commissioners for the purposes of this subsection, under the contested case procedures of the Wyoming Administrative Procedure Act. Upon request of a county board of equalization providing compelling reasons to do so, the state board of equalization may accept a case certified directly to the state board of equalization pursuant to rules adopted by the state board of equalization. The state board of equalization shall accept a case certified directly to the state board of equalization that involves property that may subject a county to tax liability as provided in W.S. 39-13-102(c)(iv). The board shall also review final decisions of the department of transportation concerning the assessment or application of taxes authorized under this title upon application of any interested person adversely affected. Any interested person adversely affected by the adoption, amendment or repeal of a rule pursuant to W.S. 16-3-103(a) shall be afforded an opportunity for a hearing before the board. In addition, the board shall: (i) Manage its internal affairs and prescribe rules of practice and procedure; (ii) Prescribe the form for the abstract of the assessment roll, examine and compare the abstracts of the counties and equalize the same, so that all taxable property in the state is assessed at its fair market value, and to that end shall add to or deduct from the aggregate valuation of the property, or any class or classes of property, in any county such percent as will bring the same to its fair market value. When any assessed valuation is to be increased or decreased, the board shall provide not less than twenty (20) days notice of the proposed action to the county board of equalization and county assessor of the county in which the property is situated. If requested, the state board of equalization shall provide an opportunity for a hearing for the county board of equalization and assessor of the affected county. The hearing shall be held in the affected county. After a hearing, if requested, the county board of equalization shall take the necessary action to effectuate the action taken by the state board of equalization. The state board of equalization shall certify the valuation to be used for all tax levies on or before the first Monday in August. The board shall communicate its equalization actions to the department, along with any recommendations for improved work practices of county assessors; (iii) When in the opinion of the board, it would be of assistance in equalizing values under paragraph (ii) of this subsection, the board may require any county assessor to furnish statements showing assessments of the property of any person within the county. The board shall consider and equalize county assessments under paragraph (ii) of this subsection and may increase or decrease assessments returned by the county board of equalization when the property so assessed appears to be over-valued or under-valued, first giving notice to those persons affected. The notice shall fix a time and place of hearing. Any affected person may appeal from the decision of the board to the district court of the county in which the property is situated; (iv) Decide all questions that may arise with reference to the construction of any statute affecting the assessment, levy and collection of taxes, in accordance with the rules, regulations, orders and instructions prescribed by the department: (A) Upon application of any person adversely affected; or (B) In performing its responsibilities to equalize values, including with respect to the suitability of the system prescribed by the department for establishing fair market value. (v) Require each county assessor immediately after the county boards of equalization have been notified by the state board of equalization of the amount of the county values and state levy, to certify to the state board of equalization, on or before August 10 of each year, in the form and detail prescribed by the board, all valuations and levies fixed in their respective counties; (vi) Institute or cause to be instituted any proceedings, either civil or criminal, provided by law as a punishment for the neglect, failure or refusal to obey any lawful requirement or order by the board arising from a review of department action under the Wyoming Administrative Procedure Act or in performing its responsibilities to equalize values, or to prevent the violation or disobedience of any lawful requirement or order regarding appeal or equalization, or to compel their enforcement; (vii) At the time of making annual assessment for state purposes, direct the boards of county commissioners of the several counties to levy upon all taxable property a tax sufficient to pay the interest on all state bonds for that year; (viii) Hold hearings after due notice in the manner and form provided in the Wyoming Administrative Procedure Act and its own rules and regulations of practice and procedure. The board may contract with an attorney licensed in the state of Wyoming to perform the functions of a presiding officer, provided the attorney is knowledgeable of and qualified in the particular areas of taxation which are the subject of the appeal; (ix) Certify to the county boards of equalization the amount of levy for state purposes on or before the first Monday in August. Whenever the valuation of any county is changed by the state board of equalization, the officers of the county who have authority to levy taxes shall use the valuation as fixed by the state board of equalization as a basis for making tax levies for all purposes; (x) Carefully examine into all cases wherein it is alleged that property subject to taxation has not been assessed or has been fraudulently, improperly, or unequally assessed, or the law in any manner evaded or violated, and cause to be instituted proceedings which will remedy improper or negligent administration of the tax laws of the state. Except for allegations based in fraud, any request for relief under this paragraph shall be filed within five (5) years from the date the taxes were paid or should have been paid; (xi) Require any public officer to report information relating to the assessment of property, collection of taxes, receipts from excises and other sources, and whatever other information the department or board may need in the form it prescribes; (xii) Schedule meetings of the board at a fixed time on the first working day of each week, and all final actions or decisions by the board shall be made or ratified at such scheduled meetings; (xiii) Keep complete, accurate, written minutes of all meetings of the board and the actions taken; (xiv) Provide not less than twenty (20) days notice and an opportunity to be heard to the county board of equalization and the county assessor of any county or counties in which the taxable value of any class of property is to be increased or decreased; (xv) Have the power to issue subpoenas. The board may issue a subpoena requiring any person to appear at a place within the county where the person resides designated in the subpoena and be examined about any matter within the scope of the inquiry, investigation or contested case being conducted by the board or department and requiring the production of any books and records. The district court shall upon a finding of good cause issue an order requiring the person to appear and to produce the necessary books and records in the event the person disregards or refuses to obey the subpoena of the board; (xvi) Promulgate rules and regulations governing procedures for board proceedings, including those related to its responsibility to equalize values, and its own internal affairs. (d) The governor may remove any member of the state board of equalization as provided in W.S. 9-1-202. (e) On or before August 1 of each year, the state auditor shall certify to the board the amount of all appropriations made by the legislature of the state of Wyoming and the interest on the public debt for which a levy must be made.

Wyo. Stat. Ann. § 39-11-103 Imposition.

(a) Taxable event. The following shall apply: (i) Property subject to taxation. All property within Wyoming is subject to taxation as provided by this act except as prohibited by the United States or Wyoming constitutions or expressly exempted by W.S. 39-11-105; (ii) Provisions for assessing tax. The board and department shall not compromise or reduce the tax liability of any person owing a tax to the state of Wyoming, except that the department for good cause, may, but is not required to, compromise and settle with the taxpayer for payment of any taxes owed to the state of Wyoming which tax liability is disputed in good faith by the taxpayer and which liability has not been settled in law. In case the department and the person owing the tax do not agree with respect to tax liability, the department shall by order, assess and levy the full amount of tax due and any person aggrieved by the assessment may appeal the decision to the board pursuant to the Wyoming Administrative Procedure Act. (b) Basis of tax. There are no specific applicable provisions for the basis of tax for this chapter. (c) Taxpayer. There are no specific applicable provisions for the taxpayer for this chapter.

Wyo. Stat. Ann. § 39-11-105 Exemptions.

(a) The following property is exempt from property taxation: (i) Property owned by the United States the majority of which is used primarily for a governmental purpose. The following property is not owned and used primarily for a governmental purpose: (A) Improvements placed on federal lands by persons for private or commercial use; (B) Improvements furnished by the federal government to employees other than enlisted and officer personnel of the armed forces as a place of residence; (C) Improvements and equipment rented, leased, loaned or furnished by the federal government to employees or groups of employees for the purpose of operating enterprises for which there is a service or admission charge; (D) The equity or interest of the purchaser, his heirs, executors or assigns, in any real property being purchased from the United States government under a contract of sale, the value thereof to be determined by taking the market value of the real property and deducting the amount of principal and accrued interest owing to the United States on January 1 of the year for which the property is assessed; (E) Lands entered under any act of congress when final proof of ownership has been issued before February 1 whether or not patent for the lands has been issued. (ii) Subject to paragraph (xlvii) of this subsection, property of the state of Wyoming that is owned and used primarily for a governmental purpose is exempt from property taxation. For purposes of this paragraph "governmental purpose" includes the lease of state school lands and state land leased for agricultural purposes. The following property is not owned and used primarily for a governmental purpose: (A) Improvements placed on state lands by lessees for private or commercial use; (B) Improvements furnished by the state to employees as a place of residence; (C) Improvements and equipment rented, leased, loaned or furnished by the state to employees or groups of employees for the purpose of operating enterprises for which there is a service or admission charge; (D) The equity or interest of the purchaser, his heirs, executors or assigns, in any land being purchased from the state of Wyoming under a contract of sale, the value thereof to be determined by taking the market value of the lands and deducting the amount of principal and accrued interest owing to the state of Wyoming on January 1 of the year for which the property is assessed. (iii) Property owned and used by counties primarily for a governmental purpose; (iv) Property of a Wyoming school district owned and used primarily for a governmental purpose excluding teacherages; (v) Property of Wyoming cities and towns owned and used primarily for a governmental purpose including: (A) Streets and alleys and property used for the construction, reconstruction, maintenance and repair of streets and alleys; (B) Property used to furnish sewer and water services; (C) City or town halls, police stations and equipment, traffic control equipment, garbage collection and disposal equipment and lands and buildings used to service and repair the halls, stations or equipment; (D) Parks, airports, auditoriums, cemeteries, golf courses, playgrounds and recreational facilities. Any charges for the use of the facilities shall not exceed the cost of operation and maintenance to qualify for the exemption; (E) Personal property used exclusively for the care, preservation and administration of city or town property; (F) Parking lots operated on a nonprofit basis. (vi) Property of a public library used for library purposes; (vii) Real property used: (A) Exclusively for religious worship, church schools and church parsonages; or (B) For religious education camps which are used exclusively for religious educational training, associated fellowship activities or worship and are not used for private profit nor for commercial purposes. (viii) Property of a cemetery used for cemetery purposes; (ix) Property of: (A) A nonprofit organization, corporation, cooperative or association which is exclusively a water utility engaged in the production, gathering, transmission, distribution or sale of water for domestic use in Wyoming; and (B) Any other organization, corporation, cooperative or association which is a water utility, if the property is used in the production, gathering, transmission, distribution or sale of water for domestic use in Wyoming. (x) Fire engines, stations, including land upon which located, and equipment used to extinguish fires; (xi) Personal property held for personal or family use excluding mobile homes required to be titled under W.S. 31-2-501 through 31-2-508; (xii) Inventories; (xiii) Vehicles subject to registration as defined by W.S. 31-4-101(a)(i) and 31-18-201(a) and registered as provided by law; (xiv) Vehicles owned by the United States, state of Wyoming, counties, cities, towns, school districts and municipal corporations when used primarily for a governmental purpose; (xv) Snowmobiles; (xvi) Property of a museum or hospital district; (xvii) In transit property; (xviii) Property owned by the Wyoming community development authority excluding assessments for local improvements; (xix) Property of charitable trusts, the purpose of which conforms to W.S. 4-10-406(a) and which is directly beneficial to the people of this state; (xx) Property used for pollution control to the extent provided by W.S. 35-11-1103; (xxi) Repealed by Laws 2009, Ch. 168, § 207. (xxii) Property owned by a water and sewer district; (xxiii) Property of a water conservancy district; (xxiv) The property of veterans to the extent provided by W.S. 39-13-105; (xxv) Property used for schools, museums, orphan asylums or hospitals to the extent they are not used for private profit. As used in this paragraph, "museum" means as defined in W.S. 34-23-101(a)(iv); (xxvi) Property owned and used by a secret and benevolent society or association which is directly beneficial to the people of this state to the extent it is not used for private profit nor primarily for commercial purposes by the society, association or lessee thereof; (xxvii) Property owned by a nonprofit society, foundation or association and used primarily as a community area center in which presentations in music, the arts and related fields are made in order to foster public interest and education therein, to the extent and in the proportion that receipts and revenues attributable to the above specified presentations bear to total receipts and revenues from the use and operation of the center including rentals and revenues received for the commercial use of the center not attributable to the above specified presentations; (xxviii) Lands for mines or mining claims as prescribed by section 3, article 15, Wyoming constitution and defined by W.S. 39-11-102(c)(viii); (xxix) Intangible personal property as provided by subsection (b) of this section, and except as specified in W.S. 39-13-103(b)(xi); (xxx) Other property as provided by law; (xxxi) All livestock including livestock in feed lots being fed for slaughter. This exemption applies only to ad valorem taxation. Any other special tax which is levied on livestock for a particular purpose based on the assessment value established by the department of revenue is not affected by this exemption; (xxxii) Any improvement to residential property making entrance to or common facilities within the property accessible to a handicapped person; (xxxiii) Real and personal property owned by an irrigation district created under W.S. 41-7-201 through 41-7-210 or a weed and pest control district created under W.S. 11-5-101 et seq. which is essential to the operation and maintenance of the district and which is used for no business or commercial activity unrelated to the operation and maintenance of the district; (xxxiv) Mobile machinery registered under W.S. 31-18-203 through 31-18-208; (xxxv) Property owned and used by a nonprofit corporation serving persons with disabilities, mental illnesses or substance abuse problems, or operating a family violence project to the extent it is not used for private profit nor primarily for commercial purposes; (xxxvi) Real property owned by the Wyoming game and fish commission. Nothing in this exemption affects the special tax levied under W.S. 39-13-103(b)(xii); Note: Effective 1/1/2027 this paragraph will read as: (xxxvi) Real property owned by the Wyoming game and fish commission, except for real property that is subject to the special tax levied under W.S. 39-13-103(b)(xii) and that is: (A) Used for wildlife management purposes, in accordance with W.S. 39-13-103(b)(xii)(A)(I); or (B) Furnished by the commission to employees as a place of residence, in accordance with W.S. 39-13-103(b)(xii)(A)(II). (xxxvii) Property owned by a conservation district formed pursuant to the Wyoming Conservation Districts Law, W.S. 11-16-101 through 11-16-134; (xxxviii) Any improvements and land amenities, including but not limited to streets, curbs, gutters, utilities, sewer or water infrastructure that may contribute to the value of the land, on real property owned by a community development organization. The amount of the exemption shall be reported by the county assessor on the abstract submitted to the state board of equalization as prescribed by W.S. 39-11-102.1(c)(ii). This exemption shall cease to apply to improvements and land amenities on real property from and after the date the real property is sold or leased by the community development organization. As used in this paragraph, "community development organization" means a group of private citizens organized as a business entity authorized to do business in this state for the purpose of working with new, existing or expanding business for the creation of new jobs, capital investment and other economic or community development benefits throughout its community or county, which organization is authorized as a nonprofit commercially oriented organization under 26 U.S.C. section 501(c)(3) or (6). In addition, the executive head of the community development association shall certify under oath to the assessor that: (A) The organization has no private stock and does not distribute profit to its owners or members; (B) The organization utilizes the real property subject to this paragraph to attract new businesses to the community for the purpose of creating new jobs, capital investment and economic development; (C) Each of the organization's officers, directors and employees has agreed in writing that proprietary information, confidential information and any other information which has not been publicly released shall not be used in any way for business, personal or family gain; and (D) The lease, sale or other transfer of the real property subject to this paragraph is open to potential prospects of the community development organization which will further the purposes specified in subparagraph (B) of this paragraph and is not limited to the members of the organization. (xxxix) Property owned and used by any fraternal organization officially recognized by the University of Wyoming or any Wyoming community college to the extent it is not used for private profit nor primarily for commercial purposes by the organization; (xl) Property owned and used by any senior citizens center to the extent it is not used for private profit nor primarily for commercial purposes by the center; (xli) Property owned and used by a charitable society or association, if the property is not for investment purposes but rather the property is used directly for the operation of the charity and which is directly beneficial to the people of this state; (xlii) The first seventy-five thousand dollars ($75,000.00) in fair market value of business property owned by a person in each county shall be exempt from taxation. As used in this paragraph, "business property" means taxable personal property excluding any property that is exempt under W.S. 39-11-105(a)(xi) as personal property held for personal or family use. (xliii) A portion of a single family residential structure. The following shall apply to the exemption under this paragraph: (A) Subject to subparagraph (B) of this paragraph, the amount of the exemption under this paragraph shall be any assessed value of the single family residential structure that is in excess of the prior year assessed value less any exemption authorized under this paragraph in the prior year, plus four percent (4%); (B) The exemption under this paragraph is not applicable and the property shall be valued at full value if: (I) The increase in value is attributable to structural changes to the single family residential structure including new construction or additions to an existing structure; or (II) The owner acquired the property during the prior calendar year. The following shall not be deemed to be an acquisition of property under this subdivision: (1) A transfer of property between spouses; (2) A transfer of property pursuant to a court order including to effectuate a settlement agreement or in compliance with a decree of divorce or judicial separation; (3) A transfer of property to a trust established for the benefit of the prior owner; (4) A transfer of property to a corporation, partnership or limited liability company if the prior owner of the property is a shareholder or owner of the corporation, partnership or limited liability company; (5) Any other transfer of property that the department determines by rule should not be an acquisition of property due to the relationship of the parties. (C) The department shall adopt rules necessary to administer the exemption under this paragraph; (D) As used in this paragraph, "single family residential structure" means a structure intended for human habitation including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit. (xliv) A portion of improved land associated with a single family residential structure. The following shall apply to the exemption under this paragraph: (A) Subject to subparagraph (B) of this paragraph, the amount of the exemption under this paragraph shall be any assessed value of improved land associated with a residential structure that is in excess of the prior year assessed value less any exemption authorized under this paragraph in the prior year, plus four percent (4%); (B) The exemption under this paragraph is not applicable and the property shall be valued at full value if the owner acquired the property during the prior calendar year. The following shall not be deemed to be an acquisition of property under this subparagraph: (I) A transfer of property between spouses; (II) A transfer of property pursuant to a court order including to effectuate a settlement agreement or in compliance with a decree of divorce or judicial separation; (III) A transfer of property to a trust established for the benefit of the prior owner; (IV) A transfer of property to a corporation, partnership or limited liability company if the prior owner of the property is a shareholder or owner of the corporation, partnership or limited liability company; (V) Any other transfer of property that the department determines by rule should not be an acquisition of property due to the relationship of the parties. (C) The department shall adopt rules necessary to administer the exemption under this paragraph; (D) As used in this paragraph, "improved land associated with a single family residential structure" means land that is improved by a structure intended for human habitation including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit. (xlv) A portion of property used as a primary residence by long-term homeowners as provided in this paragraph. The following shall apply to this exemption: [Note: this paragraph is repealed effective as of 7/1/2027.] (A) For residential real property used as a primary residence, if the owner or their spouse is sixty-five (65) years of age or older and the owner or their spouse has paid residential property tax in Wyoming for twenty-five (25) years or more on any residential property, the amount of the exemption shall be fifty percent (50%) of the fair market value of the residential real property, provided that the exemption shall only apply to the first three million dollars ($3,000,000.00) of the fair market value of the residential real property; (B) Except as provided by subdivision (C)(II) of this paragraph, not more than one (1) exemption under this paragraph shall apply to the same property in any year and no owner shall claim more than one (1) exemption under this paragraph in any year including property that houses more than one (1) family. To claim an exemption under this paragraph the owner of the residential real property shall submit a claim to the county assessor not later than March 1 each year on forms provided by the department of revenue demonstrating that the person is the owner of the property, that the person or the person's spouse is sixty-five (65) years of age or older and has paid residential property tax in Wyoming for twenty-five (25) years or more on any residential property and that the property is the person's primary residence. A surviving spouse of a person who qualified under this paragraph and who would not otherwise qualify under this paragraph shall continue to qualify for the exemption under this paragraph. False claims are punishable as provided by W.S. 6-5-303; (C) As used in this paragraph: (I) "Owner" means any of the following provided that no other person who may qualify as a co-owner shall apply for an exemption under this paragraph for the same property in the same year: (1) A person who occupies and owns a primary residence either solely or with other owners; (2) A person who occupies a primary residence as a vendee in possession under a contract of sale; (3) A person who occupies a primary residence owned by a corporation, partnership or limited liability company if the owner of the property is a shareholder or owner of the corporation, partnership or limited liability company; (4) A person who occupies a primary residence that is held in a trust established by or for the benefit of the occupant; or (5) Military personnel who declare Wyoming as their domicile. (II) "Primary residence" means residential real property in Wyoming where the person claiming the exemption actually resides for not less than eight (8) months of the year. If a primary residence is sold and another property is purchased within the state of Wyoming, the months residing in both owner-occupied residences shall apply to the requirements of this exemption; (III) "Residential real property" means real property improved by a dwelling designed to house not more than four (4) families and includes associated residential land up to thirty-five (35) acres where the dwelling is located if the land is owned by the owner of the dwelling. The dwelling may include any type of residence including a single family home, an individual condominium unit, a mobile home or a trailer if the dwelling is used as a primary residence. (D) After filing a sworn claim pursuant to subparagraph (B) of this paragraph, in subsequent years the claimant shall remain qualified for the tax exemption provided by this paragraph if the claimant contacts the assessor's office by telephone, mail or other communication method on or before March 1 and confirms that the claimant continues to meet the requirements set forth in this paragraph; (E) If the secretary of state certifies to the department of revenue that the voters have approved an initiative implementing a homeowner's property tax exemption and the exemption is enacted into law, an owner who qualifies and applies for an exemption under this paragraph shall not qualify for the exemption under the initiative. (xlvi) A portion of a single family residential structure and the associated improved land as a homeowner tax exemption as provided in this paragraph. The following shall apply to this exemption: (A) The amount of the exemption under this paragraph shall be twenty-five percent (25%) of the fair market value of a single family residential structure and the associated improved land, provided that the exemption shall only apply to the first one million dollars ($1,000,000.00) of the fair market value of the single family residential structure and associated improved land. The exemption provided by this paragraph shall not be available to any person who has applied for and received the tax exemption provided by paragraph (xlv) of this subsection for the same property in the same tax year; (B) As used in this paragraph, "single family residential structure" means a structure intended for human habitation including a house, modular home, mobile home, townhouse or condominium that is a privately owned single family dwelling unit. Beginning with tax year 2026 and each tax year thereafter, "single family residential structure" shall mean a single family residential structure as defined in this subparagraph where the person claiming the exemption actually resides for not less than eight (8) months of the year. Beginning with tax year 2026 and each tax year thereafter, if the person claiming the exemption or a member of that person's immediate family is an active duty member of the armed forces and service in the armed forces is the reason that the person claiming the exemption cannot meet the eight (8) month requirement specified in this subparagraph, the person shall qualify for the exemption if the single family residential structure is the legal domicile of the applicable member of the armed forces; (C) Nothing in this paragraph shall prohibit a taxpayer from paying the amount of property taxes that would be due without the application of the exemption provided in this paragraph. (xlvii) Lands owned by the state of Wyoming are exempt from property taxation regardless of the use of the lands. Nothing in this paragraph shall prevent the taxation of any other property, including improvements to land, that are not owned and used primarily for a governmental purpose as provided in paragraph (ii) of this subsection. This paragraph is repealed January 1, 2027. (b) The following shall be exempt from property taxation: (i) Goodwill if established and separately identified on a company's books and records, or affirmed by generally accepted accounting, or appraisal, principles; (ii) Any of the following intangible items: (A) Workforce in place including its composition and terms and condition, contractual or otherwise, of its employment; (B) Business books and records, operating systems or any other information base including lists or other information with respect to current or prospective customers; (C) Any patent, copyright, formula, process, design, pattern, know-how, format, proprietary computer software or other similar items; (D) Any customer-based intangible. As used in this subparagraph, "customer-based intangible" means composition of market, market share and any other value resulting from future provision of goods or services pursuant to relationships, contractual or otherwise, in the ordinary course of business with customers. In the case of a financial institution, "customer-based intangible" includes deposit base and similar items; (E) Any supplier-based intangible. As used in this subparagraph, "supplier-based intangible" means any value resulting from future acquisitions of goods or services pursuant to relationships, contractual or otherwise, in the ordinary course of business with suppliers of goods or services to be used or sold by the taxpayer. (iii) Any license, permit or other right granted by a person, or by a governmental unit or an agency or instrumentality thereof; (iv) Any covenant not to compete, or other arrangement to the extent such arrangement has substantially the same effect as a covenant not to compete, entered into in connection with an acquisition directly or indirectly of an interest in a trade or business or substantial portion thereof; (v) Any franchise, trademark or trade name; (vi) Any of the following intangible items: (A) Money and cash on hand including currency, gold, silver and other coin, specie and specie legal tender as provided in W.S. 9-4-1304, bank drafts, certified checks, cashier's checks and virtual currencies. As used in this subparagraph, "virtual currency" means any type of digital representation of value that: (I) Is used as a medium of exchange, unit of account or store of value; and (II) Is not recognized as legal tender by the United States government. (B) Money on deposit; (C) Accounts receivable and other credits; (D) Bonds, promissory notes, debentures and other evidences of debt; (E) Shares of stock or other written evidence of ownership; (F) Judgments for the payment of money; (G) Annuities and annuity contracts. (c) For any property where more than one (1) exemption applies under subsection (a) of this section, the exemptions shall be applied in a manner determined by the department of revenue in accordance with the following: (i) If the exemption is to a portion of the assessed value of the property, the exemptions shall be applied in sequence so that subsequent exemptions are applied to the assessed value as it is modified by the application of the preceding exemption; (ii) Exemptions based on a percentage of property value shall be applied in the order of the smallest percentage to the largest percentage; (iii) Exemptions not based on a percentage of property value shall be applied after any exemptions that are based on a percentage of property value.

Wyo. Stat. Ann. § 39-11-107 Compliance; collection procedures.

There are no specific applicable provisions for compliance and collection procedures for this chapter.

Wyo. Stat. Ann. § 39-11-109 Taxpayer remedies.

(a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this chapter. (b) Appeals. The following shall apply: (i) Any person aggrieved by any final administrative decision of the department may appeal to the board. Appeals shall be made in a timely manner as provided by rules and regulations of the board by filing with the board a notice of appeal specifying the grounds therefor. The department shall, within a timely manner as specified by board rules and regulations, transmit to the board the complete record of the action from which the appeal is taken; (ii) Any person including the state of Wyoming aggrieved by any order issued by the board, or any county board of equalization whose decision has been reversed or modified by the state board of equalization, may appeal the decision of the board to the district court of the county in which the property or some part thereof is situated; (iii) Any interested person adversely affected by the adoption, amendment or repeal of a rule pursuant to W.S. 16-3-103(a) shall be afforded an opportunity for a hearing before the board; (iv) In any appeal to the board authorized by this section, the taxpayer may present any credible evidence, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the department. The board shall make specific findings and conclusions as to the evidence presented. (c) Refunds. The following shall apply: (i) As used in this subsection: (A) "Department" means the department of health; (B) Repealed By Laws 2008, Ch. 110, § 2. (C) "Income" includes, but is not limited to, wages, receipts from earnings including earnings from self-employment, rents, interest, dividends, annuities, trusts, pensions, alimony, support payments, public assistance payments, unemployment compensation, federal social security payments, veteran's benefits and disability payments, native American per capita payments, or net income from any other qualified income as determined by the department; (D) "Resident" means a person who has been a resident of Wyoming and domiciled within Wyoming for a period of not less than one (1) year and who has not claimed residency elsewhere for any purpose for the one (1) year period immediately preceding the date of application for a refund under this subsection; (E) Repealed By Laws 2008, Ch. 110, § 2. (F) "Totally disabled" means a person eighteen (18) years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the one (1) year period immediately preceding the date of application for a refund under this subsection. (ii) Wyoming residents meeting asset eligibility requirements under paragraph (vii) of this subsection who are sixty-five (65) years of age and older or who are eighteen (18) years of age and older and are totally disabled during the one (1) year period immediately preceding the date of application for a refund under this subsection and are not residents of any state funded institution, are qualified for an exemption and refund of state taxes as provided in this subsection. The application shall indicate whether the applicant has applied for or received any refund under this section, a property tax exemption under W.S. 39-13-105, a property tax refund under W.S. 39-13-109(c)(v) or a property tax credit under W.S. 39-13-109(d) for the same calendar year. Subject to legislative appropriation for the program, a qualified single person whose actual income is less than seventeen thousand five hundred dollars ($17,500.00) shall receive eight hundred dollars ($800.00) reduced by the percentage that his actual income exceeds ten thousand dollars ($10,000.00) per year and qualified married persons, at least one (1) of whom is at least sixty-five (65) years of age or totally disabled, whose actual income is less than twenty-eight thousand five hundred dollars ($28,500.00) shall receive nine hundred dollars ($900.00) reduced by the percentage that their actual income exceeds sixteen thousand dollars ($16,000.00) per year. Until remarriage a person sixty (60) years or older once qualified through marriage remains eligible individually for single person benefits, subject to income limitations, after the death of his spouse; (iii) Qualified residents shall apply to the department, or its designee, in the county of their residence, on or before the last working day in August of each year for a refund of exempted sales and use taxes, certifying age, residency, disability, if any, marital status, assets and income under oath on forms prescribed by the department. Each application shall be submitted under oath by the applicant and shall be accompanied by a copy of the applicant's federal income tax return for the previous calendar year or a statement under oath that the applicant was not required to file a return for the previous calendar year. The department shall issue upon request to each qualified applicant a receipt acknowledging the filing of a completed application; (iv) Warrants for tax refunds shall be mailed by the department to qualified recipients by December 20 following the application date of the last working day in August. The department shall enclose a letter of transmittal with each warrant explaining how the refund was computed on the basis of the applicant's income, enclosing a chart which shows sources of income to the state general fund and an explanation indicating that each payment represents an allowance for sales and use tax refund, property tax refund and a refund for utility or energy costs; (v) Warrants are issued to senior citizens and disabled persons as a refund and partial exemption of taxes paid under the sales and use taxes, property tax relief and utility or energy cost relief. Refunds are payable from the general fund; (vi) The department of health shall promulgate rules and regulations to carry out the provisions of this subsection; (vii) No applicant is entitled to a refund under this subsection unless the person has total household assets as defined by the department of health through rules and regulations of not to exceed twenty-five thousand dollars ($25,000.00) per adult member of the household as adjusted annually by the state average Wyoming cost-of-living index published by the economic analysis division of the department of administration and information. In determining assets, the following property is exempt: (A) The structure and lands occupied as the applicant's primary residence; (B) Household furnishings and personal belongings; (C) One (1) personal motor vehicle per adult in the household; (D) Assets held under a bona fide pension plan or individual retirement account (IRA); (E) The cash value of any life insurance policies held. (viii) Any refund provided by this subsection shall be reduced by the dollar amount received by the applicant for the preceding calendar year from any exemption under W.S. 39-13-105, any homeowner's tax credit under W.S. 39-13-109(d)(i) or any tax refund under W.S. 39-13-109(c)(v). Refunds provided by this subsection shall be calculated and may be reduced based upon legislative appropriation for the program in accordance with the following: (A) The department shall multiply the amount authorized under paragraph (ii) of this subsection by a fraction, the numerator of which for odd numbered fiscal years is equal to one-half (1/2) of the legislative appropriation for the biennial budget period and for even numbered fiscal years is equal to the remaining legislative appropriation for the program for the biennial budget period, and the denominator of which is equal to the total refunds to qualifying recipients under this subsection for the current fiscal year. In no event shall the refund be greater than the amounts specified in paragraph (ii) of this subsection. (d) Credits. There are no specific applicable provisions for credits for this chapter. (e) Redemption. There are no specific applicable provisions for redemption for this chapter. (f) Escrow. The following shall apply: (i) If taxes are paid under protest to the extent of and due to an appeal pending before the state board of equalization or any court of competent jurisdiction, the state treasurer shall deposit that protested amount under appeal in a separate interest bearing escrow account and withhold distribution until a final decision on the appeal has been rendered by the state board of equalization or the court. To the extent the taxpayer prevails in the appeal, the state treasurer shall refund that amount under appeal, plus interest earned thereon, to the taxpayer within thirty (30) days from the day the final decision is rendered. If the taxpayer pays to the state an amount in excess of the protested amount under appeal, the excess shall be distributed as provided by law; (ii) "Taxes" for purposes of this provision include any taxes imposed under this act which are paid to the state but shall not include any tax paid pursuant to W.S. 39-13-111; (iii) This provision does not enlarge or curtail the ability of a taxpayer to appeal any department of revenue decision as otherwise provided for under this act including W.S. 39-11-102.1(c) or 39-15-109(b).

Wyo. Stat. Ann. § 39-11-110 Statute of limitations.

There are no specific applicable provisions for a statute of limitations for this chapter.

Wyo. Stat. Ann. § 39-11-111 Distribution.

All revenue received and collected by the department shall be transferred to the state treasurer, who shall credit the proper accounts.
Source: Public.Resource.Org WY StatutesURL: https://unicourt.github.io/cic-code-wy/transforms/wy/ocwy/r78/gov.wy.code.title.39.htmlFetched: 6/28/2026

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