Property owner participation and education is key to a fair system of taxation. Our goal is to ensure all taxpayers are aware of their rights and to make the process as efficient and painless as possible.
Calendar of Events
- Wyoming Statute 39-13-103 directs that all property will be listed, valued and assessed as of January 1 of each year. Assessment Schedules must be mailed to all property owners on or before the fourth Monday of April. In 2023 Teton County schedules were mailed April 17.
- Wyoming Statute 39-13-109(b)(i) requires persons wishing to contest their assessment to file not later than 30 days after the mail date a statement with the Assessor outlining their reason or disagreement with the assessment. The Assessor and Protestant must disclose witnesses and exchange information, evidence and documents relevant to the appeal no later than 30 days prior to the scheduled county board of equalization hearing. Hearings are scheduled for mid June.
Appealing Your Notice of Assessment
The "Total Valuation used to Calculate Tax" listed on the Notice of Assessment should represent the approximate fair market value of your property as of January 1st. If you disagree with the total valuation, we recommend that you first contact our office within 30 days of the "Date Mailed" on the assessment to review pertinent information and data used to calculate the total valuation. You may only appeal your value during the 30 day period by completing a form provided by the assessor’s office or filing a statement with the assessor specifying the reasons why the assessment is incorrect.
During the review/appeal period, you may provide any information you would like to have considered such as prior appraisals, market analysis, special conditions, or influences that may result in a change in value. The owner must provide an action desired, such as an estimate of value. Statements of "it's too high" or "it's wrong" are vague and not definable. An onsite outside and/or inside inspection may be scheduled at this time if necessary.
For residential properties, the Assessor will review the comparable sales for the property. If you desire, a copy of the comparable sales will be provided, but only during the 30-day appeal period.
Sales Information: Not Public Record
Note: Under Wyoming Statute 34-1-142, sales information is not a public record and must be kept confidential. Persons receiving sales information may not disclose it to other individuals. Property owners may disclose this information with the County Board of Equalization in conjunction with any hearing.
Official Appeal of Assessment - General Order of Proceedings
• A formal protest of your 2023 property value must be received in the Assessor’s Office by 5:00 P.M., Wednesday, May 17th, 2023.
o To formally contest your value, you must submit a statement, no later than thirty (30) days after the “Date Mailed” on the reverse side of this notice, to the assessor specifying the reasons why the assessment is incorrect. Your statement shall also include your name, mailing address, phone and email; legal description and location of the property; a concise statement of facts, issues and objections relevant to the assessment; a reference to applicable statutes, rules or other authority; a concise statement of the relief desired, and a copy of the assessment schedule.
• The Assessor’s office may schedule and perform an inspection of the interior and exterior of the property.
• A hearing will be scheduled with the County Board of Equalization. The Teton County Clerk will mail you important information regarding deadlines, and the date, time, and location of your official hearing.
o The County Board of Equalization has no authority to change your value or estimated tax due. The CBOE may only rule on whether the assessor valued your property in accordance with state statute and rules.
• Any additional evidence to support your claim that your value is incorrect must be supplied to the assessor within 30 days prior to your scheduled hearing.
• You, or an authorized representative, must appear before the County Board of Equalization on the specified date and time to testify.
o As the hearing is like a court proceeding that requires the coordination of many persons, such as the County Board of Equalization, Hearing Officer, court reporter, County Clerk and County Assessor, rescheduling is generally denied.
• A determination by the County Board of Equalization may be made at the time of the hearing, or later via mail.
• A final order will be filed no later than October 1, 2023, with each party.
• You, or the Assessor, may file an appeal to the State Board of Equalization no later than 30 days after the final order is filed.
Additional information regarding the appeal process can be found here:
An Assessor’s valuation is presumed valid, accurate, and correct, a presumption which survives until overturned by credible evidence. Holly Sugar Corp. v. State Board of Equalization, 839 P. 2nd 959 (Wyo. 1992). A mere difference of opinion as to value is not sufficient to overturn this presumption. J. Ray McDermott and Company v. Hudson, 370 P. 2d 364, 379 (Wyo.1962). The presumption is especially valid when the Assessor values property in accordance with the Board/Department Rules prescribing use of the CAMA system in the assessment of real property. Jan Charles Gray v. Wyoming State Board of Equalization (Wyo. June 9, 1995).
Testimony & Evidence Presented
The Petitioner is first to present evidence or witnesses. Any testimony presented may be questioned by the Assessor, the Assessor's attorney, or a member of the board. Next, the Assessor or a representative presents evidence or witnesses. The testimony may be questioned by the Petitioner, his agent, or a member of the board.
After all testimony and evidence is presented, a brief closing statement may be made by each side.
The Board will notify participants in writing of their findings and any appeal action available to them no later than the first Monday in August.
State Board of Equalization Appeal
Evidence supporting your estimation of the fair market value must be included in the appeal. If you do not agree with the County Board of Equalization’s decision, you may appeal to the State Board of Equalization. Appeals to the State Board of Equalization must be filed within 30 days after the final action of the County Board of Equalization.