Assessment Calendar

Assessment Calendar

Dates of Property Assessment

January 1

All taxable property listed, valued and assessed for taxation in the county in which located and in the name of the owner of the property as of this date.

February 15

Exemption applications to be filed with the County Assessor for pollution and fire control equipment.

March 1

A listing of all personal property owned or controlled by property owner shall be submitted to the county assessor of county wherein property is located.

4th Monday in April

Assessment schedules are mailed to taxpayers. Within 30 days after date of assessment schedule, Objection to local assessments filed with assessor indicating why assessment is incorrect. Assessor and person contesting shall disclose witnesses and exchange information, evidence and documents relevant to the appeal, including sales information from relevant statements of consideration if requested, no later than thirty (30) days prior to the scheduled county board of equalization hearing. Assessor shall specifically identify the sales information used to determine market value of the property under appeal. No adjustment in an assessment shall be granted to any person who willfully neglects or refuses to attend a meeting of a county board of equalization.

May 1

Taxpayers are notified of amount of pollution and fire control exemption approved by Assessor.

4th Monday in May

All veterans (or surviving spouse) who meet the statutory guidelines may file for property tax exemption [see however Wyo. Stat. Ann. § 39- 13-105(g) for exemption on motor vehicle registration].Qualified veterans (or surviving spouse) must have filed for property tax exemption.

June 1

County assessor submits abstract made from assessment roll to State Board for review and consideration of changes. State Board forwards copy to Department of Revenue for equalization recommendations.

Before July 31

All governmental entities subject to the Uniform Municipal Fiscal Procedures Act, and all special purpose districts having the authority under general laws to levy taxes or impose assessment shall notify the board of county commissioners of the amount of tax to be collected against the taxable property.

August 1

State Auditor certifies amount of state appropriations and the interest on public debt, for which a levy must be made.

1st Monday in August

County Board of Equalization decides all current year protests by written decision. State Board notifies County Board of Equalization of the amount of state levy, and any change in valuation due to state equalization or correction of value.

1st Tuesday in August

County Commissioners levy the necessary taxes for the year.

August 10

County Assessor certifies to State Board all valuations and levies fixed in their respective counties. Assessor files with Department of Revenue annual summary of deferred taxes.

3rd Monday in August

County Assessor computes taxes and delivers assessment roll to County Treasurer for collection.

September 1

County Assessor certifies to Department of Revenue the amount of veterans' exemption. First installment of current year property tax is due (delinquent after Nov 10 unless all taxes are paid by Dec 31).

October 10

County Treasurer sends tax bills, including property description, assessed value and mill levies, to each taxpayer at last known address.

November 10

Applications for deferral of ad valorem tax due to the County Commissioners.