Real property is defined as land and all things attached to the land.
These consist of structures, concrete, fencing, sheds, etc. These are considered improvements to the land.
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.
We physically inspect all properties within Platte County every six years. We also inspect properties when property is sold, has a building permit, address assigned, or changes have been noticed. Inspections are done as deemed necessary if you disagree with the value established by the Assessor's office; also, upon request of the property owner.
Yes. The following Wyoming statute gives the Assessor’s office and its representatives the authority to examine your property for taxation purposes.
18-3-205. Interfering with assessor; failure to return property; penalties.
(a) Any person interfering with the county assessor or deputy county assessor in the discharge of his duties, or any person refusing to allow the county assessor, deputy county assessor or representative of the department of revenue to examine any property pursuant to W.S. 39-13-103(b)(v), is guilty of a misdemeanor, and upon conviction shall be fined not more than seven hundred fifty dollars ($750.00), or imprisoned for not more than six (6) months in jail, or both.
(b) Any person who fails to return any taxable property owned by him or under his control is guilty of a misdemeanor and upon conviction shall be fined not exceeding five hundred dollars ($500.00), imprisoned in the county jail not exceeding ninety (90) days, or both.
Yes. Wyoming statute requires that all persons responsible for determining value for property assessment purposes be certified by the state as a Property Tax Appraiser. Each appraiser must complete coursework in appraisal on an ongoing basis to acquire and maintain this certification.
The level of assessment is the percentage of the market value that determines the assessed value of a property. In Wyoming, the level of assessment for minerals is 100%; the level of assessment for industrial use properties is 11.5%; and for all other properties the level of assessment is 9.5%. These percentages are determined by the state legislature.
A mill levy equates to the number of dollars in taxes that a property owner must pay for every $1000 of assessed value. The Platte 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.
In order to determine the mill levy for each tax district, taxing entities must submit their final budget requests. The budget, less 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, etc.) are combined to determine the total assessed value within the taxing entities boundaries. An individual assessed value is multiplied by the total mill levy for the tax district to obtain an individual tax amount.
They are the geographic area 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.
Industry-accepted mass appraisal procedures and methodologies are used. Items such as location, property characteristics, sales information, etc., are analyzed each year to determine the estimated fair market value.
Field appraisers do not determine value. The characteristic information they collect, along with sales information, will be used to calculate the estimated fair market value for next assessment year. If you are interested in getting a copy of the sketch and characteristics, please contact the office either by phone or visit and we would be happy to give you a copy. Actual calculations made to determine your property value for property tax purposes are available when notice of valuations are mailed.
Many factors affect market value: a change in property characteristics, a recent sale, supply and demand, interest rates, labor and material costs to mention a few.
Possibly, however, fair market value is only a portion of the formula for calculating tax amount. There are other factors to consider - such as the level of assessment and the mill levy. The formula for determining actual tax dollars is as follows:
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., are required. This information is not public.
It is a form we use to find out if your sale can be used to help appraise other properties. If we can determine that you purchased your home for a fair market price (you were a willing buyer, had a willing seller, and neither of you were under pressure), and have the sale price of the home on the statement, we can use that information to help us keep our values at fair market.
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. Neighborhood boundaries are developed on location, economic forces, governmental and social factors. Within neighborhoods, other considerations may be age, type of construction, etc.
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. Due to the confidentiality of the sales information it cannot be mailed, electronically transmitted or given over the telephone.
You must contact the Assessor's office within 30 days of the mail date on the assessment schedule. Bring with you any information that you would like the Assessor to consider regarding the value of your property. You can request a certified tax appraiser accompany you for an inspection of your property to be sure the records are correct.
In Wyoming, land meeting the criteria for agricultural land classification is valued based on the land's productive capability under normal conditions. Landowners must complete a sworn affidavit stating the land has met the legal requirements for such classification.
Personal property is all property that does not meet the definition of real property. It is property associated with conducting your business. Some examples of personal property are: furniture and fixtures, such as desks, chairs, tables, couches, file cabinets, display counters, shelves, machines, computer equipment, software, phones, fax machines, copiers, and farm/ranching equipment, oil field equipment, construction equipment, etc.
All 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 your property, the year you got it and how much you paid for it. If you don’t remember what you paid, list it for the current year with an estimate of value. If you are a current business and the form is blank, please 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. The reporting deadline may be extended to April 1st upon written request, provided that request is made no later than February 15th.
The proper way to move a mobile home is by obtaining a move sheet. In order to get a move sheet, come to the assessor’s office. We will pull the paper work on your mobile home and get some information about it, any new owner(s), and where it is going. You will need to have the exact address where it is moving unless it is going out of the county. If at all possible you will also need to have the title or at least a copy. You must pay all of the current year’s taxes in order to get a move sheet. We will figure those for you and then you will go to the treasurer's office. They will make sure that all outstanding and current taxes are paid before issuing a move sheet. Give the move sheet to your moving company and be sure it is moved in 30 days or the move sheet expires.
Yes, please contact our office when you sell your mobile home. We need to know who the new owners are, their mailing address, and phone number(s). If you don’t make sure we have this information correct the tax notices may still come to you. You will also need to make the taxes current with the treasurer in order to transfer the title.
Tax notices are usually mailed out in September, although State Statutes say that they can be mailed any time before October 11th. 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 November 10. The second half is then due May 10 of the next tax year. You also have the option of paying your taxes in full by December 31 of the current tax year without penalties.
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.
You have to sign by the fourth Monday in May of the current tax year. Make sure your phone number is current with our office, because we try to call you to remind you to sign the card.