Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.
Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.
In Wyoming, property tax is imposed on real estate owners based on the property's assessed value. The tax is primarily used to fund local services such as schools, law enforcement, fire protection, and infrastructure projects. Property assessments are conducted by county assessors, and the tax rates are determined by local government entities, such as counties, cities, and school districts. Wyoming property owners have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the local county assessor's office. If the dispute is not resolved at this level, property owners may further appeal to the County Board of Equalization, and if necessary, to the State Board of Equalization. It is important for property owners to be aware of the deadlines for filing appeals, as these are strictly enforced.