OFFICE OF COUNTY ASSESSOR
Janet L. Montgomery, County Assessor
Sublette County Courthouse
21 S. Tyler, P.O. Box 2057, Pinedale, WY 82941
Phone: 307-367-4374 / 276-3827 Fax: 307-367-3342
Email: assessor@sublettewyo.com
PERSONAL PROPERTY
Business Forms
Oil & Gas Industry Forms
Aircraft Exemption
Mobile Machinery
Home
Tax Relief Programs
How Property Tax is Determined
Real Property
Personal Property
Manufactured/Mobile Homes
Forms, Affidavits & Other References
Statistics
Language of Assessment: A Glossary of Terms
Frequently Asked Questions (FAQ)
Wyoming Statute - Title 39: Taxation & Revenue
Department of Revenue Rules & Regulations: Chapert 9 - Ad Valorem Valuation (Local Assessment)
Sublette County Commissioners' 2007-2008 State of the County Report
Personal property, by definition, consists of every kind of property that is not real property. It is moveable without damage to itself or the real estate. Personal property for taxation purposes is any equipment, machinery, computers, tools, furniture, etc. used for business purposes. Licensed vehicles are not included.
Proper reporting of business personal property is a responsibility and part of doing business in Wyoming. Personal property reporting has always been done on an honor system in this county. For the system to be fair, all businesses must honestly complete the personal property forms. All reports are subject to on-site review or audit for accuracy of reporting
All property owners subject to taxation are notified in April of each year with the mailing of Assessment Schedules. Personal Property Assessment Schedules have the estimated market value and assessed value of the property reported by the business. Personal Property assessed value is a factor of the estimated market value minus depreciation. As with all assessments, they must be appealed within 30 days of the postmark date if the business objects to the value. (The Appeal Process is explained on the Real Property page.)
If a business does not file a listing of personal property by the March 1 due date, a Non-Report Estimate of Value will be placed on the property based on the best available information and a fine may be imposed. The reporting deadline may be extended to April 1 if the Assessor’s Office is notified. According to Wyoming State Statute 39-13-108 (c), a business could be fined $500 with an additional $100 per day for failure to file or report accurately.
After the first year of reporting, our office generates and mails a personal property listing reflecting the information provided the previous year. Each business must verify what is listed, check for accuracy, make corrections, deletions and/or additions, sign the form, and return it to our office by the March 1 due date.
A commercial or agricultural company reporting $10,000 in Sublette County would pay on average $57.83 Personal Property Tax.
PERSONAL PROPERTY FORMS TO FILE
Commercial, Agricultural or Industrial Businesses
Commercial, agricultural or industrial businesses must file Form ATD25 every year.
Click here for instructions from the Wyoming Department of Revenue and How to Fill Out Form ATD25.
Aircraft
The Assessor’s Office receives a yearly list from the Wyoming Department of Revenue of registered aircraft in Sublette County. If you own an aircraft which is used solely for personal use, you must complete Form ATD23, Aircraft Affidavit Requesting Exemption from Property Tax, every year to affirm that the aircraft is used solely for personal use. For more information, click here for an explanation.
Mobile Machinery
Mobile machinery is defined as heavy equipment, except shop or hand tools, which is self propelled, towed or hauled and used primarily in construction and maintenance of roads, bridges, ditches, buildings, or land reclamation.
Wyoming contractors are required by State Statute to register mobile machinery with or place it on the tax roll of the county in which it is being operated and purchase a mobile machinery sticker.
Before being operated in the State of Wyoming and before purchasing the required mobile machinery sticker through the Treasurer’s Office, mobile machinery owned or leased must be either
- registered at full value with the County Treasurer's office or
- listed on the property tax assessment roll with the County Assessor’s Office
It is necessary to replace this sticker every year by January 1 or immediately purchase a new sticker for machinery acquired after January 1. All Mobile Machinery acquired after January 1 of the tax year is prorated for the number of months it is owned or leased in that year and then it is put on for the next full tax year.
Oil & Gas Industry
Businesses in the Oil and Gas Industry must file Form ATD39 for Drilling Rig Equipment and/or Form ATD40 for Oil & Gas Field Equipment.
Click here for instructions from the Wyoming Department of Revenue for either ATD39 or ATD40.
For current information on how to fill out ATD40 Personal Property rendition for Oil and Gas Equipment, please read Information on Filling Out Form ATD40 and CD-ROM Spreadsheet Examples.
STATE CONSTITUTION/STATUTE & DEPARTMENT OF REVENUE REFERENCES
Wyoming Constitution Article 15, Section 11. (a) "All property, except as in this constitution otherwise provided, shall be uniformly valued at its full value as defined by the legislature," (continued)
Wyoming Statute 39-13-103. (b)(i) "Except as otherwise provided: (A) All taxable property shall be annually listed, valued and assessed for taxation in the county in which located and in the name of the owner of the property on January 1;" (continued)
Wyoming Statute 39-13-103. (b)(ii) "Property valued at fair market value. All property shall be annually valued at its fair market value. Except as otherwise provided by law for specific property, the department (Department of Revenue) shall prescribe by rule and regulation the appraisal methods and systems for determining market value using generally accepted appraisal standards."
Wyoming Department of Revenue Rules, Chapter 9 Sec 6(f)(B) Identifies the Wyoming Personal Property Valuation Manual as the instrument of 39-13-103 above. The manual contains general listings of personal property categories, trending and depreciation tables and other related information. The Manual is available from the Wyoming Department of Revenue, 122 West 25th Street, Herschler Building Cheyenne, WY 82002-0110.
Please do
not hesitate to call
the Assessor's Office
if you have any questions.
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if you have any questions.
This site uses PDF and requires Acrobat to download forms and information pages. Click here for free download.