I believe in your right to be an informed citizen, and in our duty as a governmental agency to keep you informed. This website has been prepared to provide the public easy access to our public records.
The Albany County Assessor is an elected officer of the county. He serves a four year term and is elected in the county general election year by the voters. The constitutional duty is to evaluate all property in the county for property tax purposes.
Legal requirements for determining taxable value are provided by the Wyoming Legislature and rules are promulgated by the Wyoming Department of Revenue to assure that all like real property in Wyoming is valued nearly the same for tax equity.
Once the value of real property has been established, local taxing districts apply the value to determine their mill levies. The various levies are added to determine the total taxes levied against any particular property and the Treasurer collects that amount to be distributed among the taxing jurisdictions.
Taxing districts within Albany County include schools, fire protection districts, hospital, weed and pest, water and sewer districts, irrigation districts, cities and towns, library district, and the county government itself.
After the taxing body has determined its tax requirements, it divides that amount by the assessed value of taxable property as determined by the Assessor. The result is called the mill levy.
A mill is $1 of revenue for each $1,000 of assessed valuation. Ad valorem taxes means according to value.
Land and improvements are considered real property. There is another class of property, personal property, which is assessed under certain conditions. Such property is subject to property tax only if it is used to produce income. Businesses such as rental properties, home based, service, retail, office, oil and gas extraction and movable industrial fabrication equipment are examples.