TAX & MILL LEVY QUESTIONS
What is the level of assessment in Wyoming?
The level of assessment is the percentage of the Market Value that determines the Assessed Value. In Wyoming, the level of assessment for minerals is 100%, industrial use properties 11.5% and all other properties 9.5%. This percentage is determined by the Wyoming State Legislature.

What is a Mill Levy?
This is the number of dollars in taxes that a property owner must pay for every $1,000 of assessed value. The County Commissioners establish the total mill levy for each tax district based on budget requests from the various taxing entities – municipalities, school districts, water or sewer districts, fire districts or other specially formed districts as designated by State Statute – within the districts’ boundaries. Click here for a table of current Mill Levies in Sublette County by tax district.

How is the Mill Levy determined?
In order to determine the Mill Levy for each tax district, taxing entities must submit their final budget requests. The budget, less any anticipated revenues from non-property tax sources, is divided by the Assessed Value to obtain the tax rate or Mill Levy. Assessed Values determined by the assessor and values of state assessments (those industries valued by the Department of Revenue, such as utilities, minerals, telecommunications etc.) are combined to determine the total Assessed Value within the taxing entity’s boundaries. An individual’s Assessed Value is multiplied by the total Mill Levy for the tax district to obtain an individual’s tax amount. Click here for the 2007-2008 State of the County Report from the Sublette Board of County Commissioners.

What are tax districts?
They are the geographic areas on which a taxing entity has the right to levy taxes. These entities include school districts, counties, cities, water or sewer districts, fire districts or other specially formed districts as designated by State Statute. Click here for a map of the tax districts in Sublette County.

Can I pay my taxes at the Assessor’s Office?
No, the Assessor’s Office does not collect the taxes; taxes must be paid at the Treasurer’s Office. Both offices are in the Sublette County Courthouse, located at 21 South Tyler in Pinedale.

How is my property tax determined?
The formula for determining actual tax dollars is as follows:
            Fair Market Value × Level of Assessment = Assessed Value
            Assessed Value × Mill Levy = Tax Dollars
Click here for more explanation on how your property tax is determined.

When are taxes due, and can I pay early?
Tax notices are usually mailed out in September, although State Statutes say that they can be mailed anytime before October 11. You cannot pay your taxes early unless you are moving a mobile home or transferring title on a mobile home. There are two options for when you can pay your taxes. One option is to pay the first half by September 1 of the current tax year. They are delinquent after November 10. The second half is then due March 1 of the next tax year. They are delinquent after May 10. You also have the option of paying your taxes in full by December 31 of the current tax year without penalties.

Why am I still getting a tax notice for a property I sold? Why is there a name on my notice that shouldn’t be there anymore?
Generally the answer would be that the deed was not filed until after January 1. State Statute says that assessments and tax notices must be sent to the owners of record as of January 1. The Treasurer’s Office sends a copy of the notice to the new owner if that information is available. If the deed was done before January 1, it is possible that there was an error on it or that it was not filed with the Clerk’s Office until after January 1. Feel free to give us a call and we will look into it.


REAL PROPERTY & ASSESSMENT QUESTIONS
What can I do to make sure the Assessor’s Office has the right information about my property?
Come on in! We would be happy to go over all the information we have on your property with you.

What is my home’s legal description?
If you live in a subdivision, your Legal is the Subdivision name and usually a lot and block number. If you live in an area that is not subdivided or unplatted, the legal is the Township, Range, Section, and a directional description such as, the northeast quarter. Your legal description would be listed on your deed or you can call our office and we can look it up for you. You can also look up a parcel on the GIS Mapserver. Click here to search for a public records search in Sublette County for information since August 10, 2007. Click here for a map of the tax districts in Sublette County.

What are the account numbers associated with my property?
Every parcel in Sublette County has three numbers associated to it. Click here for an explanation of what the different account parcel numbers mean.

Account Number – The Account Number generated by RealWare, the Computer Assisted Mass Appraisal system. It is used by the Assessor’s Office to identify parcels. These 7-digit numbers are prefaced with R for Real Property, P for Personal Property, M for Mobile Homes, and O for Oil & Gas Industries.

Parcel Number – The Parcel Number or Local Number is the same as the Tax ID Number assigned by the Assessor’s Office. It is shown on your tax bill and used by the Treasurer’s Office in identifying your tax payment for that particular parcel. The first 2 digits of this 9-digit number reference the tax district where the parcel is located.

PIDN – PIDN stands for Parcel Identification Number. This 14-digit number is also called a Geo Number because it is based on Township and Range. The first 2 digits reference the Township and the next 2 digits, the Range.

How often is property appraised in Sublette County?
Wyoming Statute requires that all property be listed, valued and assessed as of January 1 of each year. Assessment Schedules must reflect the owner of record as of that date and be mailed on or before the fourth Monday in April.

When can I expect the Assessor’s Office to do an on-site inspection of my property?
The State requires that we physically review every property in the county at least once every 4 years. To make this more time efficient, we visit 1/4 of the county each year to ensure that all properties in Sublette County are physically inspected every four years. Properties are also inspected when a building permit is issued, construction is in progress or an address is assigned. Inspections can also be done as deemed necessary in the event of a disagreement with the property value as established by the Assessor’s Office or upon the request of a property owner.

Is there anything I need to do with the Assessment Schedule I receive each April/May?
If you are satisfied with the value placed on your property and all the information on the schedule looks correct, you don’t need to do a thing. It is simply for your information and to give you an estimated tax amount for that year based on the current Mill Levy for your tax district. However, if you disagree with the value of your property or there is a possible mistake, you need to come into our office so the Assessor can go over it with you. At that time, you have an opportunity to file a formal appeal. That appeal must be filed within 30 days of the postmark date on your Assessment Schedule.

How did the Assessor arrive at the value of my property?
Industry-accepted mass appraisal procedures and methodologies are used to determine property values. Factors such as location, property characteristics and sales information are analyzed each year to determine the estimated fair market value.


Why did my value change?
Many factors affect market value: a change in property characteristics, supply and demand, interest rates, labor and material costs, to mention a few.

Why does my assessment schedule or tax notice show improvements when I haven’t made any?
These refer to any improvements ever made on the land; the value includes any structures on your land (i.e. home, barn, garage, decks etc.)

What should I do if I disagree with the value on my Assessment Schedule?
You must contact the Assessor's office within 30 days of the postmark date on the Assessment Schedule. Bring with you any information that you would like the Assessor to consider regarding the value of your property.

I want to file an appeal on my value; what do I do?
First, come into the office, the Assessor will go over all the information with you and make sure no mistakes have been made. Then, the Assessor will explain why that value was placed on your property. If this doesn’t satisfy you, request a protest form. You have 30 days from the postmark date on your Assessment Schedule to file a formal appeal. This is the only time you can file an appeal.

Is agricultural land assessed differently than other properties?
In Wyoming, land meeting the criteria for agricultural classification is based on the land’s productive capabilities under normal conditions. Landowners must complete a sworn affidavit stating the land meets the legal requirements for such classification. (A blank affidavit with the requirements can be downloaded here.)

What is the Statement of Consideration I filled out when I closed on my house?
A Statement of Consideration is a form used to find out if your sale can be used to help appraise other properties. If it can be determined that you purchased your home for a fair market price (You were a willing buyer, had a willing seller, and neither of you where under pressure.) and have the sale price of the home on the statement, that information can be used to help keep values at fair market.

How does the Assessor acquire actual sales prices?
Wyoming Statute 34-1-142 requires a Statement of Consideration be completed whenever a deed, contract or other document transferring legal title is recorded. Information such as the date of the sale, purchase price, terms of sale, etc., is required. This information is not public.

Why can’t I find out what my neighbor paid for his house?
The information given on a Statement of Consideration has been deemed confidential by State Statute. The only time a person can see price paid is during the 30-day appeal period. Even then, the only Statements of Consideration that can be viewed are the comparable sales used to value the home. Also that information can NOT be shared with anyone not involved in the appeal.

Can I review the sales information used in establishing the Assessed Value of my property?
You can NOT review the sales information used in establishing the Assessed Value of your property unless you have filed an appeal. Property owners appealing their assessment may review the sales that were used to determine the fair market value of their property. The review period is limited to the 30-day appeal period following receipt of your estimated assessment in late April or early May. Property owners may not further disclose this sales information to anyone else. The information may be introduced later in the event of a formal appeal of a tax assessment, but any further disclosure is prohibited by state law.


PERSONAL PROPERTY QUESTIONS
What is personal property and why do I have to list it for my business?
Personal property consists of every kind of property that is not real property; it is moveable without damage to itself or the real estate; basically it is all of the furniture, fixtures and equipment used by the business. It can be anything from desks and computers to tools and machinery. State Statute requires that personal property for businesses be taxed. It includes any property used in the business, even if it is a desk and computer at home that you also use for personal things.

What is the deadline for reporting personal property?
The deadline for reporting personal property listings is March 1 of each assessment year. Personal property forms, noting the information provided the previous year, are mailed to businesses in the Sublette County in early December of each year. Business owners are asked to make any additions or deletions and return the form to the Assessor’s Office. If there have been no changes, owners need only indicate that on the form, sign and return it. The reporting deadline may be extended to April 1 upon written request, provided that request is made no later than February 15.

What do I do with the Personal Property Declaration Schedule that I just got in the mail?
All Property Declaration Schedules must be returned to the Assessor’s Office by March 1 each year. If you are a new business, you must fill out the form, listing all of the business personal property used in your business, the year you got it and how much you paid for it. If you don’t remember what you paid, list it as if it had been purchased in the current year with an estimate of value. If you are a current business and the form is blank, fill it in like a new business. If you don’t, we will have to estimate the value of your property. If the form is filled in, you must verify that what we have on the form is correct and make any additions or corrections that are needed. Sign the form and return it to our office by March 1.