FAQ

Natrona County Tax Payers Association

Dedicated to ensuring fair and equitable tax assessments in Natrona County.

I have filed a formal appeal what documents should I ask the Assessor for?

  • At least your current and the past 3 years if your complete property profiles for account under protest.
  • The office made excel sales analysis you completed for this market year and anything else that you used in the valuation of  LOT 84, J.H.S.C.
  • LEA Maps for this area of all parcels included and any information the Assessor used for stratification.
  • Provide all SOC’s used in the LEA Analysis; Valid and Invalid
  • Provide the NBHDADJ analysis in excel format as well
  • Please also provide a set of the covenants that govern this area.

All requested information is relevant in the valuation of your property for assessment. It is especially important that the Assessor provide this information in a timely manner in case you need to request further information to confirm the market prior to the appeal. As taxpayers we must have the same data that the Assessor used in application to your parcels to understand your assessment.


What Wyoming Statutes deal with property taxes?

Wyoming Statutes Title 39. Taxation and Revenue § 39-13-103. ImpositionWhat Wyoming Department of Revenue regulation deals with property taxes?


What Wyoming Department of Revenue regulation deals with property taxes?

Chapter 9 - Property Tax Valuation Methodology and Assessment (County Assessments) effective 07/25/2016 SOS doc ID #10209


What is Fair Market Value and why is it important?

WY 39-11-101. Definitions. (a) (vi) "Fair market value" means the amount in cash, or terms reasonably equivalent to cash, a well informed buyer is justified in paying for a property and a well informed seller is justified in accepting, assuming neither party to the transaction is acting under undue compulsion, and assuming the property has been offered in the open market for a reasonable time, except, fair market value of agricultural land shall be determined as provided by W.S. 39-13-103(b)(x).


What is a Land Economic Area (LEA)?

DOR reg Ch 9-4(a) (xix) "Land Economic Area (LEA)": A geographic area that may encompass a group of neighborhoods, defined on the basis that the lands within its boundaries are more or less equally subject to a set of one or more economic forces that largely determine the value of the lands within this area.

(vi) Land Appraisal. Within any LEA any data points of Assessed Valuation when plotted against land area prior to applying land attribute adjustments, should fit a regression line which is derived from the sold properties. The equation of the regression lines is used to assess the land value of all sold and unsold properties in the LEA. Each stratum within the LEA should have only one regression line for all its parcels.


What is a Neighborhood(NBHD)?

DOR Reg Ch 9-4(a) (xxvii) "Neighborhood (NBHD)": The environment of a subject property that has a direct and immediate effect on value and/or a geographic area (in which there are typically fewer than several thousand properties) defined for some useful purpose, such as to ensure for later multiple regression that the properties are homogenous and share important locational characteristics.


What information must the Assessor take into account when assigning my property to an LEA?

WY DOR Reg CH 9-4(a)(xix) "Land Economic Area (LEA)": A geographic area that may encompass a group of neighborhoods, defined on the basis that the lands within its boundaries are more or less equally subject to a set of one or more economic forces that largely determine the value of the lands within this area.

(vi) Land Appraisal. Within any LEA any data points of Assessed Valuation when plotted against land area prior to applying land attribute adjustments, should fit a regression line which is derived from the sold properties. The equation of the regression lines is used to assess the land value of all sold and unsold properties in the LEA. Each stratum within the LEA should have only one regression line for all its parcels.


 What Chapter of the Department of Revenue Regulations deals with Property Taxes?

CHAPTER 9 PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (COUNTY ASSESSMENTS)


What appraisal method may an assessor use to value my property and what is he required to take into consideration?

WY DOR Reg CH 9 Section 5. Appraisal Methods.

(a) The appraisal techniques which may be used by the County Assessor include the approaches described in this section. Each approach used shall be an appropriate method for the type of property being valued; that is, the property shall fit the assumptions inherent in the appraisal method in order to calculate or estimate the fair market value of the property. Each approach used shall also consider the nature of the property and the regulatory and economic environment within which the property operates.

(b) General Appraisal Methods and Reconciliation

(i) The Sales Comparison Approach. The comparable sales approach is an appropriate method of valuation when there are an adequate number of reliable arms-length sales and the properties subject to such sales are similar to the property being valued. For land valuation, the sales comparison is the preferred method of valuation. In the absence of adequate vacant land sales, other techniques may be used including allocation, abstraction, anticipated use, and capitalization of ground rents. In the mass appraisal of properties for property tax purposes it is acceptable to value the properties using generally accepted market modeling techniques. Comparable sales shall be adjusted to reflect differences in time, location, size, physical attributes, financing terms or other differences which affect value. The use of this approach to value depends upon:

(A) The availability of comparable sales data;

(B) The verification of the sales data;

(C) The degree of comparability or extent of adjustment necessary for time differences; and

(D) The absence of non-typical conditions affecting the sales price.

(ii) The Cost Approach. The cost approach is a method of estimating value by summing the land value, where applicable, with the depreciated value of improvements. In the CAMA system, RCNLD is calculated using Marshall and Swift cost tables. The cost approach is an accepted approach and could serve as the primary approach when sales data is unavailable or inadequate (such as special purpose properties). Market adjusted RCNLD plus land value is an accepted method of the cost approach. Sale prices shall be adjusted for time. Other factors influencing sale price should be considered. The cost approach relies on the principle of substitution in which an informed buyer will not pay more for a property than its comparable replacement. The approach requires:

(A) Accurate, current land values in the case of real property;

(B) Accurate, pertinent physical data regarding the property to which cost data may be applied;

(C) Current cost data which considers appreciation in the case of real and personal property;


The Assessor made me sign a non disclosure agreement, who by law may I share the information with?

34-1-143. Information to be furnished to department of revenue and the state board of equalization.

The county clerk shall place the recording data on the statement of consideration paid and deliver the statement to the county assessor. The county assessor shall furnish information from the statements of consideration to the state board of equalization and department of revenue as the board or department shall require, and when disclosed under W.S. 34-1-142(g) and 39-13-109(b)(i), any person or his agent wishing to review or contest his property tax assessment or valuation and the county board of equalization. The county assessor may furnish information from the statements of consideration to a county assessor in another county in this state to be used as provided by law.

Even though the Natrona County Assessor wrote this on the top of any information he gave you: “Under W.S. 34-1-144 it is a misdemeanor for a person to willfully disclose this information to persons other than the County Board of Equalization in conjunction with any hearing before the board” It is a misquote whether intentional or not! 

The actual statute reads:

34-1-144. Penalty for falsifying statement.

It is a misdemeanor for a person to willfully falsify or publicly disclose, except as specifically authorized by law, any information on the statement of consideration required by W.S. 34-1-142 and 34-1-143. Upon conviction the offender is subject to a fine of not more than seven hundred fifty dollars ($750.00), imprisonment for not more than six (6) months, or both.

By law you may share it with anyone acting as your agent on you behalf


Who may act as my Agent during an appeal?

Anyone may act as your agent.

WY State Board of Equalization Rules CH7 Section 13. Representation.

(a) A petitioner may be self-represented, may be represented by a person designated by the petitioner, or may be represented by an attorney duly authorized to practice law in the State of Wyoming or associated with one or more attorneys authorized to practice law in the State of Wyoming.


What is a Median Value and why is it important?

Median is the middle number in a sorted list of numbers. To determine the median value in a sequence of numbers, the numbers must first be sorted, or arranged, in value order from lowest to highest or highest to lowest. The median can be used to determine an approximate average, or mean, but is not to be confused with the actual mean.

  • If there is an odd amount of numbers, the median value is the number that is in the middle, with the same amount of numbers below and above.
  • If there is an even amount of numbers in the list, the middle pair must be determined, added together, and divided by two to find the median value.

The median is sometimes used as opposed to the mean when there are outliers in the sequence that might skew the average of the values. The median of a sequence can be less affected by outliers than the mean.


Can the Assessor deny me the data he used to compute my property value?

WS 34-1-124(g) Any person or his agent who wishes to review his property tax assessment or who contests his property tax assessment or valuation in a timely manner pursuant to W.S. 39-13-109(b)(i) is entitled to review statements of consideration for properties of like use and geographic area available to the county assessor in determining the value of the property at issue as provided under W.S. 39-13-109(b)(i). During a review, the county assessor shall disclose information sufficient to permit identification of the real estate parcels used by the county assessor in determining the value of the property at issue and provide the person or his agent papers of all information, including statements of consideration, the assessor relied upon in determining the property value and including statements of consideration for properties of like use and geographic area which were available to the assessor and are requested by the person or his agent. The county assessor shall, upon request, provide the person or his agent a statement indicating why a certain property was not used in determining the value of the property at issue. The county assessor and the contestant shall disclose those statements of consideration to the county board of equalization in conjunction with any hearing before the board with respect to the value or assessment of that property.


How may an Assessor be penalized or removed from office?

WS 18-3-206. Penalties.

(a) Any county assessor who fails to perform the duties provided by W.S. 18-3-201 through 18-3-206 is guilty of a misdemeanor and upon conviction shall be fined not exceeding five hundred dollars ($500.00).

(b) Any county assessor who swears falsely to any oath provided by W.S. 18-3-201 through 18-3-206 is guilty of false swearing.

(c) Any county assessor, deputy assessor or member of any county board of equalization who knowingly and willfully values or equalizes taxable property at other than its fair value is guilty of a misdemeanor and upon conviction shall be fined not exceeding five hundred dollars ($500.00), imprisoned in the county jail not exceeding ninety (90) days or both, and shall forfeit his office.

WS 18-3-906. Prima facie malfeasance in office by sheriffs, district attorneys and county assessors.

Every sheriff and district attorney shall prima facie be guilty of malfeasance in office and subject to removal where open and continuous violations of any law occur in the county for which such officers are employed. Every county assessor is prima facie guilty of malfeasance in office and subject to removal where the county assessor has failed to carry out and follow the legal directives and legal orders of the state board of equalization relative to assessment of property.

18-3-902. Governor to direct district attorney or attorney general to commence action; petition served with summons; pleading; trial; judgment; change of judge.

(a) Whenever it appears to the governor on the verified complaint of qualified electors or the board of county commissioners of the county that any county officer is guilty of misconduct or malfeasance in office he may direct the attorney general to commence and prosecute an action in the district court of the county in which the officer is an official asking for the removal of the officer. The action shall be commenced by the filing of a verified petition in the name of the state of Wyoming signed by the attorney general setting forth the facts constituting the misconduct or malfeasance in office.

(b) Upon filing of the petition a summons and a copy of the petition shall be served on the defendant as in civil cases. The answer day shall be the same as provided for civil suits. The petition and answer are the only pleadings allowed and the allegations of the answer so far as they conflict with the petition shall be considered denied without a reply.

(c) The action shall be tried in a summary manner by the district court with or without a jury not less than five (5) days nor more than thirty (30) days after answer day. At the trial all questions touching the sufficiency or certainty of the allegations of the petition or answer shall be heard and determined and amendments which are not inconsistent with the original pleadings shall be authorized to be made at once and shall not delay the trial. If the court finds the defendant is guilty of misconduct or malfeasance in office as charged in the petition, a judgment shall be entered removing the defendant from office and taxing against him the costs of the action.

(d) The judge of a district court in which an action for the removal of an officer is pending, if unable to try the action within the period provided by this section, shall call in another district judge.

(e) No change of judge is allowed unless proper application therefor is filed with the answer but if the judge of that district is unable to try the action and has designated another district judge to try the same, the application must be filed within three (3) days after the filing of the order designating the judge to whom the action is referred.

(f) As used in this section, "misconduct or malfeasance" includes, but is not limited to, instances when:

(i) The officer absents himself from his office for an aggregate of sixty (60) days in any three (3) month period unless such absence is caused by illness or other disability;

(ii) The officer is absent from his office for more than ninety (90) days because of illness or other disability and the illness or disability will probably not terminate during the unexpired portion of the officer's term of office.

(g) Whenever a vacancy occurs in any county office under the provisions of this section, it shall be filled as provided by law.

(h) This section is supplemental to all other statutes concerning removal of county officers.         


Who makes up the County Board of Equalization?

The County Commissioners


Can I appeal a County Board of Equalization decision?

WS 39-13-109 (b)(iii) Any person aggrieved by any final administrative decision of the department may appeal to the board. Appeals shall be made in a timely manner as provided by rules and regulations of the board by filing with the board a notice of appeal specifying the grounds therefore. A complete record of the action from which the appeal is taken shall be transmitted to the board in a timely manner as specified by board rules and regulations;

(iv) Any person including the state of Wyoming aggrieved by any order issued by the board, or any county board of equalization whose decision has been reversed or modified by the state board of equalization, may appeal the decision of the board to the district court of the county in which the property or some part thereof is situated;


What does the Linear Regression Model the Assessor gave me mean?

Linear regression analysis is used to predict the value of a variable based on the value of another variable. The variable you want to predict is called the dependent variable. The variable you are using to predict the other variable's value is called the independent variable.

This form of analysis estimates the coefficients of the linear equation, involving one or more independent variables that best predict the value of the dependent variable. Linear regression fits a straight line or surface that minimizes the discrepancies between predicted and actual output values. There are simple linear regression calculators that use a “least squares” method to discover the best-fit line for a set of paired data. You then estimate the value of X (dependent variable) from Y (independent variable).


What statute covers the rules for an appeal?

WS 39-13-109 (b)(i) Any person wishing to contest an assessment of his property shall file not later than thirty (30) days after the date of the assessment schedule properly sent pursuant to W.S. 39-13-103(b)(vii), a statement with the county assessor specifying the reasons why the assessment is incorrect. The county assessor shall provide a copy to the county clerk as clerk of the county board of equalization. The county assessor and the person contesting the assessment, or his agent, shall disclose witnesses and exchange information, evidence and documents relevant to the appeal, including sales information from relevant statements of consideration if requested, no later than thirty (30) days prior to the scheduled county board of equalization hearing. The assessor shall specifically identify the sales information used to determine market value of the property under appeal. A county board of equalization may receive evidence relative to any assessment and may require the person assessed or his agent or attorney to appear before it, be examined and produce any documents relating to the assessment. The appeal may be dismissed if any person willfully neglects or refuses to attend a meeting of a county board of equalization and be examined or answer any material question upon the board's request. The state board of equalization shall adopt rules to be followed by any county board of equalization when conducting appeals under this subsection. All hearings shall be conducted in accordance with the rules adopted by the state board of equalization. Each hearing shall be recorded electronically or by a court reporter or a qualified stenographer or transcriptionist. The taxpayer may present any evidence that is relevant, material or not repetitious, including expert opinion testimony, to rebut the presumption in favor of a valuation asserted by the county assessor. The county attorney or his designee may represent the county board or the assessor, but not both. The assessor may be represented by an attorney and the board may hire a hearing officer. All deliberations of the board shall be in public. The county board of equalization may affirm the assessor's valuation or find in favor of the taxpayer and remand the case back to the assessor. The board shall make specific written findings and conclusions as to the evidence presented not later than October 1 of each year;


How often does my property have to be physically inspected by the assessor?

WY DOR Reg. CH 9 sec 3  (c) County Assessors shall physically inspect all real properties within their jurisdiction at least once every six years in order to assure the property

characteristic data are correct. The Department may, if necessary, require a yearly plan from the assessor to assure compliance. Exempt properties shall be reviewed as deemed necessary by the assessor to assure the basis for the exemption remains valid and applicable.


Can I use statements of sale from individuals during my appeal?

WS34-1-123. Admissibility of conveyance or record thereof as evidence.

All deeds, mortgages, conveyances or instruments of any character, concerning any interest in lands within this state, which shall be executed, acknowledged, attested or proved in accordance with the provisions of this act or the laws of this state, or the local laws of any mining district wherein such real estate is situate, in force at the date of such acknowledgment, attestation or proof, may be read in evidence, without in the first instance additional proof of the execution thereof, and the record of any such deed, mortgage, conveyance or instrument, whether an original record of any mining district, or a copy thereof deposited in the register's [county

clerk's] office of any county, in accordance with the laws of this state (as a part of the records of such mining district) or a record of such recorder's office, when the same appears by such record to be properly acknowledged, attested or proved in accordance with the laws of this state, or of the proper mining district in force at the date of such acknowledgment, attestation or proof, or a transcript from any such record, certified by the register [county clerk] of the proper county where such deed, mortgage, conveyance or instrument ought by law to be recorded, may, upon the affidavit of the party desiring to use the same, that the original thereof is not in his possession or power to produce, be read in evidence with like effect as the original of such deed, mortgage, conveyance or instrument properly acknowledged, attested or proved as aforesaid, but the effect of such evidence may be rebutted by other competent testimony.


What is the COD (Coefficient of Dispersion?

DOR Reg CH 9-4-(a)(viii) "Coefficient of Dispersion (COD)": The average deviation of a group of numbers from the median expressed as a percentage of the median. In ratio studies, the average percentage deviation from the median ratio.


What is a Ratio Study (Sales Ratio Study)?

DOR Reg CH 9-4(a) (xxxii) "Ratio Study (Sales Ratio Study)": A study of the relationship between appraised or assessed values and market values. Ratio studies evaluate the level and uniformity of the appraisals or assessments. A sales ratio study uses sales prices as proxies for market values, with the appraised/assessed value being the numerator and the sales price being the denominator.


What is the most important step is an assessor required to do after he does his analysis?

DOR Reg Ch 9-5(b) (iv) Reconciliation. The appraiser shall weigh the relative significance, applicability and appropriateness of the indication of value derived from the approaches to value or methods outlined above, and will place the most weight and reliance on the value indicator which, in his professional judgment, best approximates the value of the subject property. The appraiser shall evaluate all alternative conclusions and reconcile the value indicators to arrive at a final estimate of value. For market value, the final estimate is that value which most nearly represents what the typical, informed, rational purchaser would pay for the subject property and a rational seller would accept if it were available for sale on the open market as of the date of the appraisal, given all the data utilized by the appraiser in their analysis.