FAQs • Albany County, WY • CivicEngage

What is a mill levy?: This is the number of dollars in taxes that a property owner must pay for every $1,000 of assessed value. The County Commissioners establish the total mill levy for each tax district based on budget requests from the various taxing entities within the district's boundaries.

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Assessor

1. How often does the County Assessor appraise property?: Wyoming Statute requires that all property be listed, valued and assessed as of January 1st of each year. Notices of Value must reflect the owner of record as of that date and be mailed on or before the fourth Monday in April.

2. Are appraisers working in the Assessor's office certified?: 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.

3. When can I expect to have your office complete an onsite inspection?: We physically inspect all properties within Albany County every 6 years. We also inspect properties when a building permit is issued or address assigned. Inspections are done upon request of the property owner and as deemed necessary if you disagree with the value established by the Assessor's office.

4. What should I do if I disagree with the value on my assessment?: You must contact the Assessor's office within 30 days of the mail date on the Notice of Value. Please provide any information that you would like the Assessor to consider regarding the value of your property.

5. Why did my value change?: Many factors affect market value: a change in property characteristics, supply and demand, interest rates, labor and material costs, etc.

6. What is an improvement?: Improvements consist of buildings, concrete, sheds, etc. These are considered improvements to the land.

7. What is real property?: Real property is defined as land and all things attached to the land.

8. How did you arrive at the value of my property?: 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.

9. How does the Assessor acquire actual sales prices?: 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.

10. Can I review sales information?: Persons 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. The property owners may not further disclose the sales to other persons. The sales information may be introduced during a formal appeal, but further disclosure is prohibited.

11. Can I get a copy of the appraisal?: The Assessor's office is happy to provide you with the characteristics and sketches on file for your property at anytime. However, the fair market value of your property is based on prior years sales information and that sales information can only be release during the 30-day appeal period.

12. I called your office and they told me there was more than just one market value. Is that right?: That is correct. Market value is simply an opinion of value. There is no one correct answer. The value determined by our office is as of January 1st of each assessment year. The state of Wyoming has statutes and rules that this office must follow to determine the value of all properties.

13. What is personal property?: Any property that is not real property; it is all moveable items not permanently affixed to or part of the real estate. 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, oil field equipment, heavy equipment, etc.

14. What is the deadline for reporting personal property?: March 1st of each assessment year. Forms are mailed in early December of each year. Information provided the previous year is included. Businesses are asked to make any additions or deletions and return the form to the Assessor. If there have been no changes, owners indicate so, sign and return the form. The reporting deadline may be extended to April 1st upon written request, provided that request is made no later than February 15th.

15. Is agricultural land valued differently than other lands?: 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.

Fair market value is only a portion of the formula for calculating the tax amount. The formula for determining actual tax dollars is as follows:

17. What is the level of assessment in Wyoming?: The level of assessment is the percentage of the market value that determines the assessed value. In Wyoming, the level of assessment is 100% for minerals, 11.5% for industrial use properties, 9.5% for all other property types. This percentage is determined by the Wyoming Legislation.

18. What is a mill levy?: This is the number of dollars in taxes that a property owner must pay for every $1,000 of assessed value. The County Commissioners establish the total mill levy for each tax district based on budget requests from the various taxing entities within the district's boundaries.

19. How is the mill levy determined?: 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.

20. What are tax districts?: They are the geographic areas on which a taxing entity has the right to levy taxes. These entities include school districts, counties, cities, water and sewer districts, fire districts or other specially formed districts as designated by state statute.