Wyoming property tax by county

Property tax rate by county in Wyoming

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Wyoming's income and retirement taxes, see Wyoming income tax and Wyoming retirement taxes.

How does Wyoming assess homes for property tax?

Wyoming assesses homes at 9.5% of market value, the same in every county. Wyoming values real property at fair market value as of January 1, then applies an assessment rate to get the taxable value the tax is actually charged on. Residential property is assessed at 9.5% of market value, so a home worth $400,000 has a taxable value of $38,000 before any exemptions come off. Voters approved a constitutional amendment in November 2024 making residential property its own class and allowing a separate owner-occupied subclass, but the legislature has not set a different rate for it, so 9.5% still applies to every home.

County assessors update every property's value every year, so Wyoming has no multi-year cycle where values sit frozen and then jump. On top of that annual update, assessors must complete a detailed review of each property's physical characteristics at least once every six years. The state runs one mass appraisal system across all 23 counties and can order corrective action when a county's values fall outside state standards.

Is there a homestead exemption in Wyoming?

Wyoming's main homeowner break is a percentage of value rather than a flat exemption. Twenty-five percent of the fair market value of a single family residence and its improved land is exempt, and that reaches only the first $1,000,000 of value, capping the benefit at $250,000 of exempted value. Starting with tax year 2026 you must actually live in the home at least eight months of the year to qualify, with an exception for active duty military. Two further exemptions limit how fast your assessed value can climb, holding the yearly increase to 4% unless you bought the property in the prior year or added new construction.

Other state relief for homeowners:

• Seniors and disabled owners: Wyoming helps older and lower income owners with percentage exemptions and cash refunds rather than a flat exemption. Owners 65 or older who have paid Wyoming residential property tax for at least 25 years can exempt 50% of the home's fair market value, limited to the first $3,000,000, and cannot stack it with the 25% homeowner exemption on the same property in the same year. The separate statewide Property Tax Refund Program pays money back after the bill is paid: you must have paid on time, lived in Wyoming five years, occupied the home at least nine months, and have household income no higher than 145% of the median for your county or the state, whichever is greater, with an asset test on top. The refund is capped at 75% of your prior year bill or half your county's median residential property tax, whichever is smaller, and applications are due the first Monday in June.
• Disabled veterans: A qualifying veteran gets $6,000 removed from assessed value, not from market value, so at the 9.5% residential rate it shelters roughly $63,000 of what the home would sell for. It covers honorably discharged veterans of specified wars and conflicts, veterans awarded a qualifying campaign or expeditionary medal, veterans with a compensable service-connected disability, and surviving spouses who have not remarried. You must have been a Wyoming resident at least three years, claim it on your primary residence in only one county, and file a sworn claim with the county assessor by the fourth Monday in May. It can be taken against the property tax bill or applied to motor vehicle registration fees instead.
• Wyoming has no owner-occupancy credit that cuts a percentage off the tax you owe. What exists instead is the 25% homeowner value exemption, two exemptions capping annual assessed value growth at 4%, the statewide Property Tax Refund Program, an optional extra refund program each county may adopt, and a deferral program authorized county by county that only Teton County currently offers. The deferral is for owners over 62 or disabled with limited income who have held the property ten years, and it postpones up to half the tax rather than forgiving it, with interest accruing until repaid.

Wyoming sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Wyoming?

Wyoming splits the annual bill in two. The first half becomes due September 1 and is payable through November 10, and the second becomes due March 1 and is payable through May 10 of the following year. Pay the entire year by December 31 and no interest or penalty is charged. Anything unpaid after its payable date is delinquent and accrues interest at 18% a year.

Wyoming splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Wyoming?

You contest the assessed value with the County Board of Equalization, then the Wyoming State Board of Equalization. The filing deadline is typically 30 days after the county assessor sends your assessment schedule. Open an appeal by filing a written statement with your county assessor saying why the assessed value is wrong, which puts the case before the County Board of Equalization. Assessment schedules go out on or before the fourth Monday in April, so the deadline usually lands in late May. Your case has to be about the property's market value, not the tax rate or the size of the bill, so bring comparable sales or an appraisal. If the county board rules against you, you have 30 days to appeal to the State Board of Equalization.

Wyoming property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.