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
REAL PROPERTY
How is Property Valued
Field Property Review
Notice of Assessment
The Appeal Process
Statements of Consideration
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
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 Statute 34-1-142 through 144 requires the filing of a Statement of Consideration (SOC) as part of each property transfer. These forms contain sales information. The statute also states that an individual SOC cannot be used to adjust the assessment on a property.
HOW IS PROPERTY VALUED
A Computer Assisted Mass Appraisal (CAMA) system called RealWare is used in Sublette County, and in all other Wyoming counties, for Real Property appraisals. This system is able to store sales data and run sales ratio studies. It is also a cost system consisting of an Appraisal Program supported by State enhancements. Property and building characteristics are collected by field listers and entered into the system. With this information, the system generates a Replacement Cost New (RCN) using Marshall & Swift valuation tables. Further entry of year of construction, effective age, condition and other characteristics generates a Replacement Cost New Less Depreciation (RCNLD) for each building on every piece of property in the county. The sum of the RCNLD of all structures, called improvements, and the land value equals the appraised value of the property.
A property file is maintained on each parcel of property. This file lists specific information and includes a basic sketch of the house and other structures. Information on other miscellaneous outbuildings and pictures of the property are included. Property files are available for owners’ review to ensure the accuracy of the information used to generate property market value. These are available at any time.
The main residential valuation model used by Sublette County is the Market Adjusted Cost Approach. Homes are valued based on what an average person would be willing to pay for a similar property. This information is derived by looking at current sales in the county. Every attempt is made to use sales that have the same characteristics as the subject property to be valued. These characteristics would include, but are not limited to, area, quality, condition, number of bathrooms, type of garage, etc.
Sales data are collected through Statements of Consideration (More information about Statements of Consideration below.) This is a form filled out at the end of a sale showing sale price, type of sale, mortgage information and more. The Assessor verifies these Statements of Consideration to be sure they are valid sales — sales at fair market value. Fair market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property that has been on the open market for a reasonable amount of time, assuming neither buyer nor seller is acting under pressure. When a sale is deemed valid, it can be used to help determine fair market value for other similar properties.
The Assessor’s goal is to make value estimates based on the best information available and to value all properties fairly and equally, while being as close to fair market value as possible.
FIELD PROPERTY REVIEW
The Assessor's Office conducts an on-going program of reviewing all property within the county every four years. This review includes checking the size, type, condition and any other characteristic information of all improvements on the property. These field reviews are a requirement of Wyoming Statutes and Department of Revenue Rules and Regulations, which state that all property must be checked once every four years. This helps us ensure the information used in the valuation process is current and accurate.
A rotation system has been developed so that one quarter of the properties in Sublette County is checked each year. Field reviews are also made when a building permit has been issued. Once a building permit has been issued, the property is checked every year until the project is 100% complete.
The Assessor's Office has a staff of Field Listers conducting these inspections. These employees have photo identification issued by the Assessor's Office. They operate a county vehicle with signage on the doors that identify them as the Sublette County Assessor's Office.
The first step in every property visit is for the Field Listers to go to the door, identify themselves and explain the purpose of their visit. If no one is home, they leave a door hanger stating that they had been there and there is usually a note stating whether the taxpayer needs to contact the Assessor’s Office about some information.
ASSESSMENT SCHEDULE / NOTICE OF ASSESSMENT
During the month of April, Assessment Schedules, also called Notice of Assessment, are mailed to each property owner listing the each parcel's legal description, the estimated fair Market Value and the Assessed Value. Last year's tax is also listed, as well as an estimated tax for this year using last year's Mill Levy. The previous year's information is not listed on properties that have had changes in legal description or that did not exist the previous year.
The Notice of Assessment is NOT a bill. It is for your information only. The actual tax bill is sent in September after the county commissioners, school boards, towns, and special districts hold budget hearings, and the final mill levy is confirmed by the county commissioners.
When the property owner receives the Notice of Assessment, it should be opened immediately and reviewed. Particular attention should be paid to the Market Value. Does it represent what the property would have been worth if sold on January 1 of the current tax year? If the value is within reason and no other errors are noted on the Notice of Assessment, further action is not required. If you disagree with the value, call or come in to the Assessor's Office as soon as possible to initiate a review process. The Assessor will talk with you about your valuation, or visit your property at your request. There is an official 30-day appeal period from the postmark date of the Notice of Assessment.
THE APPEAL PROCESS
When a property owner comes into the office, the Assessor reviews the owner’s Property File and checks all property characteristic information for accuracy. This includes square foot size, construction, finished area, outbuildings, etc. Any changes may affect the final market value. During this review, the property owner may provide any information he/she would like to have considered such as appraisals, market analysis, special conditions or influences that may result in a change in value. The owner must provide an action desired, such as using his/her own estimate of value as of January 1 of the current tax year. Statements of "it's too high" or "it's wrong" are vague and not definable.
For residential properties, the Assessor will review the sales comparables for the property. If desired by the owner, a copy of the sales comparables will be provided, but only during the 30-day appeal period.
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 to the County Board of Equalization in conjunction with any hearing.
If after a review, the property owner feels the value of his/her property is still incorrect, the owner may file an official appeal with the County Board of Equalization, a board made up of the County Commissioners. Official Appeal of Assessment forms are available online and in the Assessor's Office. Copies of the form MUST be filed with the Assessor within 30 days of the postmark date on the Assessment Schedule. An appeal may be withdrawn at anytime by written notification to the Clerk's and Assessor's offices.
General Order of Proceedings
After a hearing date and time are set, the owner is notified by mail. No later than 15 days prior to the hearing, the County Assessor and the person contesting the assessment (Petitioner) must disclose witnesses and exchange information, evidence and documents relevant to the appeal. This should include anything that is to be presented as evidence during the hearing.
The County Commissioners serve as the County Board of Equalization. Other persons attending the hearing will include the hearing officer, recording secretary, secretary to the board, counsel for the board, and parties to the appeal.
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. 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.
Evidence supporting your estimation of the 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.
STATEMENTS OF CONSIDERATION
Property owner cooperation and participation are important to a fair system of taxation for all Wyoming property owners. The following information is intended to help you understand the importance of the information provided on a Statement of Consideration.
Wyoming Statue 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 sale, purchase price, terms of sale are required. This document is usually completed at the time of closing.
Information on the Statement of Consideration is NOT public information and you are protected from random disclosure by provisions and penalties in Wyoming Statute 34-1-142. Persons appealing their assessment may review the sales information of properties that were used to determine their fair market value. The review period is only during the 30-day appeal period. Property owners may not further disclose the sales information to other persons or property owners. The sales information may be introduced and revealed to the Board of Equalization during a formal appeal, but further disclosure is prohibited.
The Assessor has the complex job of annually determining the fair market value of all the property within the county. To accomplish this, sales information for an area is analyzed to develop adjustments to bring the property to current market value. Because the sales information is crucial to this analysis, the Assessor may need to verify the information with one or more of the parties to the transaction. This may be done by phone, mail or in person.
Wyoming Statute also states an individual Statement of Consideration shall not, by itself, be used to adjust the assessed value of any individual property. To ensure that sold properties are being valued using the same procedures as unsold, all valid open market sales within a neighborhood are used.
All sales are not used in the market studies; only sales which are considered valid open market sales are used. Sales involving foreclosures, relatives, gifts, etc. are generally not used.
Wyoming Statutes developed and passed during the 1996 legislative session allow for persons appealing their assessments to review the Statements of Consideration used in determining the value of their property. This Statement of Consideration review period is only during the 30-day appeal period following the mailing of Assessment Schedules. The property owner may not disclose sales information to other persons or property owners. The sales information may be introduced and revealed to the County Board of Equalization during a formal appeal, but actions must be taken to prevent its indiscriminate disclosure.
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.