Disputing Property Values
Property owners have the right to appeal the value the Assessor has established for their property:
- Wyoming Statute 39-13-103 states that all property will be listed, valued, and assessed as of January 1 of each year. Assessment schedules or notices of assessment are required to be mailed to the taxpayer on or before the fourth Monday in April, or as soon thereafter as practicable.
- 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 or postmark) a statement with the Assessor outlining their reason for disagreement with the assessment.
Pay Attention to Fair Market Value
When the property owner receives the Notice of Assessment, it should be opened immediately and reviewed. The most important amount listed on the Notice of Assessment is the Fair Market Value for the current year. The property owner needs to make sure the amount listed for Fair Market Value represents what the property could potentially sell for as of January 1, 2020. If the value is within reason and no other errors are noted on the assessment notice further action is not required. To navigate your Notice of Assessment, view How do I read my Notice of Assessment (PDF).
Property is assessed annually and follows sales trends for data collected in Natrona County.
If you disagree with the Fair Market Value, visit the Assessor’s Office or call at (307) 235-9444 as soon as possible to start the Appeal process. For the 2020 Notice of Assessment the deadline to file an Appeal is to be determined when assessments are mailed.
We will review all the characteristics of your property to ensure that they are correct. This includes square footage of land and building, construction type, finished basement area, etc. Any changes may affect the final market value.
An appeal form (PDF) must be completed and signed by the property owner or their representative and returned to the Assessor’s office before the 30 day windows expires.
Natrona County Assessor
200 N. Center ST, Room 140
Casper, WY 82601
The form must be completed in its entirety to be considered for the process of Appeal. As an alternative method to submit an appeal form is online. Tax payers may complete the online appeal form which is emailed directly to the Assessor’s Office.
Please provide a remedy such as your estimate of Fair Market Value as of January 1st, 2020. Statements of “too high” or “it’s wrong” are vague and not definable.
Sales Data Available
For residential properties the Assessor can provide the sales information that was used to value the property. This information is considered confidential under Wyoming Statue 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 (CBOE) in conjunction with any hearing.
You have the right to file the Appeal if you disagree with the Fair Market Value assigned.
The Appeal must be filed within 30 days of the postmark on the Notice of Assessment.
If changes are made you will receive an revised tax assessment. The Appeal must be filed 30 days from the postmark on the revised assessment.
Filed Appeal and Hearings
Once the Appeal is timely filed a hearing will be set by the County Board of Equalization. The time and date will be mailed to the petitioner. Evidence needs to be submitted by both the petitioner and the Assessor no later than fifteen (15) days prior to the hearing. This includes anything that will 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, 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 member of the board.
- The Assessor and staff presents evidence or witnesses. The testimony may be questioned by the petitioner, his agent or member of the board.
- After all testimony and evidence is presented, a brief closing statement may be made by each side.
- The CBOE will notify participants in writing of their findings and any appeal action available to them no later than October 1st.
Download more information about what to expect here.