Property tax in Lincoln County, Wyoming

By Brent Chudoba, editor Updated September 23, 2026

The median property tax bill in Lincoln County, Wyoming is $1,664 a year, which is about 0.45% of the county's median home value of $372,600. That effective rate is lower than the typical Wyoming county (0.56%) and lower than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.

Estimate the property tax on a home in Lincoln County

Enter a home's market value for a ballpark at Lincoln County's average effective rate of 0.45% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.

Home market value

Estimated property tax: $1,677 / year

Property tax in Lincoln County at a glance

Lincoln County, Wyoming property tax (Census ACS, reviewed September 23, 2026)
Measure	Value
Median annual property tax	$1,664
Median home value	$372,600
Effective tax rate	0.45%
Typical Wyoming county rate	0.56%
National median county rate	0.81%

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.

How does Lincoln County compare in Wyoming?

Among Wyoming's 23 counties, Lincoln County has the 21st highest effective property-tax rate: 20 rank higher and 2 rank lower. That places it among the least taxed counties in the state. Nationally, it ranks 2817th of 3135 US counties by effective rate. See every Wyoming county ranked.

How much do homeowners in Lincoln County actually pay?

The median is only the middle bill. Across Lincoln County's 6,412 owner-occupied homes, 19.3% pay $3,000 or more a year in property tax, 41.4% pay at least $2,000, and 17.4% pay under $800. Another 3.1% report paying no property tax at all, which usually means an exemption covers the whole bill.

Annual property tax paid by Lincoln County homeowners (Census ACS 2020-2024)
Annual bill	Homes	Share
Under $800	1,117	17.4%
$800 to $1,499	1,769	27.6%
$1,500 to $1,999	673	10.5%
$2,000 to $2,999	1,417	22.1%
$3,000 or more	1,238	19.3%
No property tax paid	198	3.1%

Owners with a mortgage pay a median of $1,931 and owners without one pay $1,368. Owners who have paid off a home have usually held it longer, and in states that cap how fast an existing owner's assessment can rise, long-held homes carry lower assessed values. Census table B25103.

How does the Lincoln County property tax bill compare with local incomes?

The median property tax bill of $1,664 is about 1.7% of the median income of Lincoln County homeowner households, $100,293 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 77% of Lincoln County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.

Have property taxes gone up in Lincoln County?

Yes. The median bill went from $1,271 in 2015-2019 to $1,664 in 2020-2024, a 30.9% rise. Over the same span the median home value moved 51.2%, from $246,400 to $372,600. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.

Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.

Property tax in counties next to Lincoln County

Lincoln County borders 8 counties, 4 of them across the state line.

Lincoln County and its neighbors, highest effective rate first (Census ACS 2020-2024)
County	Effective rate	Median bill	Median home value
Sweetwater County, WY	0.61%	$1,542	$251,400
Caribou County, ID	0.56%	$1,341	$241,500
Uinta County, WY	0.54%	$1,565	$290,000
Bonneville County, ID	0.5%	$1,858	$368,800
Lincoln County, WY (this county)	0.45%	$1,664	$372,600
Sublette County, WY	0.44%	$1,665	$376,200
Teton County, WY	0.44%	$7,267	$1,633,900
Bear Lake County, ID	0.41%	$1,116	$275,000
Rich County, UT	0.26%	$859	$334,600

How is a home assessed in Lincoln County?

Wyoming assesses homes at 9.5% of market value in every county, Lincoln County included. How Wyoming assesses and reappraises homes.

Is there a homestead exemption in Lincoln County?

Yes, as a percentage. Wyoming exempts twenty-five percent of the fair market value of a single family home, on up to $1,000,000 of value, for owners who live there at least eight months a year. That is the Wyoming rule, and it applies in Lincoln County. Wyoming's exemptions and relief programs in full.

When are property taxes due in Lincoln County?

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 Wyoming rule. Lincoln County issues and collects the bill, so the dates printed on your statement are the ones that bind you.

How to appeal your Lincoln County property assessment

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. That is the Wyoming rule; Lincoln County sets the exact dates and forms. The Wyoming appeal process step by step.

Wyoming rules from primary state sources, reviewed September 7, 2026; sources on the Wyoming page.

Work out your own numbers

Sources

Median real estate taxes paid and median home value for Lincoln County, Wyoming: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.