Terry Call

I believe taxpayers should expect certain things from their county assessor: fair and uniform assessments, clear answers, good communication, and a continual effort to serve taxpayers better. Our responsibility is to administer the law faithfully, help taxpayers understand the system, and continually improve the work we do.

One lesson I’ve learned is that many frustrations with property taxes come from a lack of clear, understandable information. Between changing values, exemptions, refunds, legislative proposals, constitutional requirements, and a statewide ballot initiative, it’s no surprise taxpayers feel overwhelmed. My goal with this short series is to provide facts about property taxes so you can reach your own conclusions.

Assessor’s offices don’t simply decide what property values should be. We operate under Article 15 of the Wyoming Constitution, state statutes including W.S. 39-13-103, and Department of Revenue rules including Chapter 9, which governs appraisal methodology. Our work is audited by the state twice each year, and our data can be reviewed at any time.

Someone once jokingly asked, “Can’t you just lower everyone’s property values so our taxes go down?” I’ll admit that might make me popular at the neighborhood barbecue. But it would violate the law and the oath I took. My responsibility is to administer the law fairly and uniformly, whether the results are popular or not.

That doesn’t mean taxpayers shouldn’t ask questions when their tax bills change. “Why did you raise my taxes more than 30%?” is a question we might hear at the assessor’s office. A 30% increase deserves an explanation. But who is responsible? The honest answer is complicated because the same increase can occur for very different reasons.

First, the Legislature can change taxes without changing market value. In 2025, the Wyoming Legislature created a new 25% exemption for owner-occupied residential property. Because there was not enough time to identify every owner-occupied home before taxes were calculated, the exemption temporarily applied more broadly during the first year. When that temporary provision expired, properties that no longer qualified — such as rentals — or whose owners did not sign up could see a substantial increase even if their market value hadn’t changed. That increase resulted from legislative action, not a change made by the assessor’s office.

Second, local budget decisions can change the tax bill. Imagine county government, schools and special districts normally levy fewer mills than allowed under state law. Then inflation, equipment costs, road maintenance, public safety, or other needs cause them to increase their mill levies. Property values could remain unchanged and tax bills could still rise. That increase resulted from local budgeting decisions.

Third, the market itself can change the equation. Suppose demand for Wyoming homes exceeds supply and buyers begin paying substantially more. Under Wyoming law, the assessor must estimate property at fair market value. As sale prices increase, market values eventually follow. In this example, the increase resulted from market activity.

Three similar tax increases. Three completely different causes with the same painful result. That helps explain why there isn’t a simple answer to the question of who decides your property taxes.

Think of the property tax system as a relay race. The Wyoming Constitution establishes the basic framework. The Legislature establishes assessment ratios, exemptions and tax policy. The Department of Revenue establishes appraisal rules based on the Constitution and statutes. The assessor estimates fair market value and administers those laws. Local governments, schools and special districts adopt budgets and mill levies. Finally, the county treasurer prepares and sends the tax bill. No single office runs the entire race.

To understand how those different decisions become a tax bill, it helps to follow the numbers.

Market value is an estimate of what a property would likely sell for in an open and competitive market under normal conditions. But market value is not taxed directly. Wyoming law converts market value into assessed value using ratios established by the Legislature. Residential and commercial property is assessed at 9.5% of market value, industrial property at 11.5%, and mineral production, including oil and gas, at 100% of taxable value. For residential property, that means $9,500 of every $100,000 in market value becomes assessed value.

Exemptions may then reduce the amount subject to taxation. They don’t change market value; they change how much of that value is taxable. Finally come the mill levies. A mill is $1 of tax for every $1,000 of assessed value. One mill on $9,500 of assessed value produces $9.50 in taxes. Local governments, schools and special districts determine how many mills to levy, within limits set by law.

For example, a Park County home valued at $450,000 has an assessed value of $42,750. One mill on that home produces about $43 in taxes. If the county reduced its levy from 12 mills to 11, that homeowner would save about $43 a year.

The same one-mill reduction affects other types of property differently because not all property is assessed at the same percentage. Residential property is assessed at 9.5%, so a $450,000 home has an assessed value of $42,750. Mineral production is assessed at 100%, so $450,000 of mineral production has an assessed value of $450,000. One mill therefore means about $43 on the home but $450 on the mineral production.

This discussion eventually leads to another question taxpayers frequently ask: If property values went up so much, where did the additional money go?

There isn’t one answer because a property tax bill supports numerous independently governed entities, each with its own budget. Schools receive the largest share, while counties, cities, hospitals and other special districts receive portions as well. Some additional revenue may have been absorbed by rising wages, insurance, fuel, construction, road materials and equipment. Other dollars may have gone to services, capital needs, reserves or priorities adopted by individual governing boards. Following the money means looking beyond the tax bill and into those individual budgets.

Understanding who makes each decision leads to better questions, better feedback for elected officials and better-informed taxpayers as Wyoming considers reform.

Property tax policy is changing rapidly. Please read the notices we mail, visit the assessor’s website, follow updates, and most importantly, call, email, or stop by if you have questions.

Next time we’ll look at the question voters will face this November: the 50% Ballot Initiative — what it actually does, what has changed since it was proposed, and whether tax relief and long-term tax reform are necessarily the same thing.

(Terry Call has been the Park County Assessor since February 2025 and has worked in the County Assessor’s Office for 14 years.)