§ 39-13-109 — Taxpayer remedies

Wyoming § 39-13-109

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 13: AD VALOREM TAXATION

Text

(a) Interpretation requests. The following shall apply:
(i) 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 paragraph
(b)(i) of this section 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 paragraph (b)(i) of this
section. 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. As used in this
paragraph:
(A) A "review" is considered the initial
meetings between the taxpayer and the county assessor's office
pursuant to paragraph (b)(i) of this section;
(B) "Contest" means the filing of a formal
appeal pursuant to paragraph (b)(i) of this section;
(C) "Geographic area" may include any area
requested by the property owner or his agent within the
boundaries of the county in which the subject property is
located.
(b) Appeals. The following shall apply:
(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. For
purposes of this paragraph, if a statement of reasons is mailed
or sent by electronic transmission by the person assessed, it
shall be deemed timely filed if it is postmarked or transmitted
not later than thirty (30) days after the mailing or the
electronic transmission of the notification of the assessment
schedule. 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;
(ii) A county assessor may appeal any decision or
order of the county board of equalization to the state board of
equalization;
(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 therefor. 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;
(v) The board and department shall not compromise or
reduce the tax liability of any person owing a tax to the state
of Wyoming, except that the department for good cause, may, but
is not required to, compromise and settle with the taxpayer for
payment of any taxes owed to the state of Wyoming which tax
liability is disputed in good faith by the taxpayer and which
liability has not been settled in law. In case the department
and the person owing the tax do not agree with respect to tax
liability, the department shall by order, assess and levy the
full amount of tax due and any person aggrieved by the
assessment may appeal the decision to the board pursuant to the
Wyoming Administrative Procedure Act;
(vi) Repealed by Laws 2014, Ch. 106, § 2.
(c) Refunds. The following shall apply:
(i) Within one (1) year following an illegal
assessment, levy or collection of taxes an action may be filed
in district court to enjoin the illegal assessment, levy or
collection. The action shall be against the county assessor in
the case of an illegal assessment, the governmental entity which
levies an illegal levy, the county treasurer if the levy is
entered on the tax list, or against the governmental entity if
the taxes were collected and paid to the entity;
(ii) If any person pays any tax, or portion thereof,
found to have been erroneous or illegal, the board of county
commissioners shall direct the county treasurer to refund the
erroneous or illegal payment to the taxpayer. When an increase
in the value of any product is subject to the approval of any
agency of the United States of America or the state of Wyoming,
or of any court, the increased value shall be subject to
property taxation. In the event the increase in value is
disapproved, either in whole or in part, then the amount of tax
which has been paid on the disapproved part of the value shall
be considered excess tax. Within one (1) year following the
final determination of value, any person who has paid any such
excess tax may apply for a refund, and the board of county
commissioners shall refund the amount of excess tax paid. Any
refund may, at the discretion of the board of county
commissioners, be made in the form of credit against future tax
payments for a period not to exceed five (5) years. Unless
otherwise agreed to by the taxpayer, refunds in the form of
credit against future tax payments shall be made in no less than
equal annual amounts. The board of county commissioners shall
not provide a credit for interest on the excess tax paid unless
the taxes are paid under protest due to an appeal pending before
the state board of equalization and the taxpayer prevails in the
appeal;
(iii) Repealed effective January 1, 2008.
(iv) Repealed by Laws 2008, ch. 101, § 1.
(v) The following shall apply to the property tax
refund program:
(A) On or before the first Monday in June, upon
the filing of an affidavit demonstrating an adequate showing
that the owner is qualified under subparagraph (B) or (C) of
this paragraph, any person may apply to the county treasurer or
department of revenue for a property tax refund from property
taxes paid with any applicable interest and penalties on or
before the first Monday in June for the preceding calendar year
upon his principal residence including the land upon which the
residence is located. An applicant shall have been a resident of
this state for not less than five (5) years prior to applying
for a refund under this paragraph and the applicable property
shall be occupied by the owner for not less than nine (9) months
of the applicable tax year. Subject to legislative
appropriation, the affidavit shall include information as
required by rule and regulation on a form approved by the
department of revenue. The tax refund granted shall be as
provided by subparagraph (C) of this paragraph;
(B) Gross income as used in this subparagraph
shall be defined by the department through rules and
regulations. Such gross income shall be verified by federal
income tax returns which shall accompany the application for
refund, if federal income tax returns were required and filed,
or whatever other means necessary as determined by the
department through rules and regulations. The tax refund for
qualifying persons shall be in the form of a refund of any ad
valorem tax due and timely paid upon the person's principal
residence for the preceding calendar year in the amount
specified in this paragraph. The department shall issue all
refunds due under this paragraph on or before September 30 of
the year in which application is made for the refund. Any
person shall qualify for a refund in the amount specified under
this paragraph if the person's gross income including the total
household income of which the person is a member does not exceed
the greater of one hundred forty-five percent (145%) of the
median gross household income for the applicant's county of
residence or the state, as determined annually by the economic
analysis division of the department of administration and
information. Additionally, unless the person's tax liability is
greater than ten percent (10%) of the person's household income,
no person shall qualify for a refund under this paragraph unless
the person has total household assets as defined by the
department of revenue through rules and regulations of not to
exceed one hundred fifty thousand dollars ($150,000.00) per
adult member of the household as adjusted annually by the
statewide average Wyoming cost-of-living index published by the
economic analysis division of the department of administration
and information, excluding the following:
(I) The value of the home for which the
taxpayer is seeking a tax refund;
(II) One (1) personal motor vehicle per
adult in the household;
(III) Household furnishings and personal
property;
(IV) Assets held in an individual
retirement account (IRA) or other bona fide pension plan;
(V) The cash value of any life insurance
policies held;
(VI) Assets held in a medical savings
account.
(C) A maximum refund granted under this
paragraph shall not exceed seventy-five percent (75%) of the
applicant's prior year's property tax, but in no instance shall
the maximum amount of refund exceed one-half (1/2) of the median
residential property tax liability for the applicant's county of
residence as determined annually by the department of revenue.
The maximum refund calculated under this subparagraph shall be
adjusted as follows, using the highest applicable percentage
determined below, based on the person's gross income as
determined in subparagraph (B) of this paragraph:
(I) If the person's gross income is one
hundred twenty-five percent (125%) or less of the applicable
median income, the refund shall be one hundred percent (100%) of
the maximum refund calculated under this paragraph;
(II) If the gross income is one hundred
forty-five percent (145%) or less of the applicable median
income, the refund shall be sixty-five percent (65%) of the
maximum refund calculated under this paragraph.
(D) Nothing in this paragraph shall be construed
to prohibit or affect requirements for property to be listed,
valued and assessed by the county assessor pursuant to law.
Each year the county shall publicize in a manner reasonably
designed to notify all residents of the county the provisions of
this paragraph and the method by which eligible persons may
obtain a refund;
(E) The department shall promulgate rules and
regulations necessary to implement this paragraph;
(F) The department shall prepare a list of
applicants with the amount of refunds issued per county and
submit the list to each county treasurer no later than September
30 of each year;
(G) The department of audit, upon the request of
a county treasurer or the department of revenue, may conduct a
review of the distributed property tax refund under this program
for compliance with the requirements of this paragraph.
(vi) Each county shall have the option to implement a
county-optional property tax refund program that is in addition
to the program established under paragraph (v) of this
subsection, subject to the adoption of rules as required by
subparagraph (H) of this paragraph. The following shall apply to
a county-optional property tax refund program implemented under
this paragraph:
(A) On or before the second Monday in October,
an applicant may apply to the county treasurer for a property
tax refund from property taxes paid on or before the first
Monday in June for the preceding calendar year upon the
applicant's principal residence including the land upon which
the residence is located. An applicant shall have been a
resident of this state for not less than five (5) years before
applying for a refund under this paragraph. The affidavit shall
include information as required by rule of the county on a form
approved by the county. The tax refund granted shall be as
provided by subparagraph (E) of this paragraph;
(B) The applicant shall attest that the property
for which the applicant applies for a refund under this
paragraph was occupied for more than nine (9) months of the
preceding calendar year for which the applicant applies for a
refund;
(C) Except as provided in subparagraph (D) of
this paragraph, any person in the participating county shall
qualify for a refund in the amount specified under this
paragraph if any ad valorem tax due upon the person's principal
residence in the county for the preceding calendar year was
timely paid and if the person's gross income including the total
household income of which the person is a member does not exceed
an amount as determined by the county, which shall not exceed
one hundred forty-five percent (145%) of the median gross
household income for the county, as determined annually by the
economic analysis division of the department of administration
and information. As used in this subparagraph "gross income"
shall have the same meaning as defined by department rules
promulgated under paragraph (v) of this subsection. Gross income
shall be verified by federal income tax returns, which shall
accompany the application for refund, if federal income tax
returns were required and filed, or by whatever other means
necessary as determined by the county through rules;
(D) Unless the person's tax liability is greater
than ten percent (10%) of the person's household income, no
person shall qualify for a refund under this paragraph unless
the person has total household assets not to exceed an amount as
determined by the county which shall not exceed an amount as
provided in subparagraph (v)(B) of this subsection and as
defined by the department through rules promulgated under
subparagraph (v)(B) of this subsection;
(E) The tax refund for qualifying persons shall
be in the form of a refund of any ad valorem tax due and timely
paid upon the person's principal residence for the preceding
calendar year in the amount specified in this paragraph. A
maximum refund granted under this paragraph shall not exceed a
percentage of the applicant's prior year's property tax as
determined by the county subject to this paragraph, which shall
not exceed seventy-five percent (75%) of the applicant's prior
year's property tax. In no instance shall the maximum amount of
the refund exceed one-half (1/2) of the median residential
property tax liability for the applicant's county as determined
annually by the department of revenue. The maximum refund shall
be adjusted using the highest applicable percentage, based on
the person's gross income as determined in subparagraph (C) of
this paragraph, using the percentages specified in subdivisions
(v)(C)(I) through (II) of this subsection. The total amount of
the refunds under this paragraph and paragraph (v) of this
section shall not exceed one hundred percent (100%) of the
applicant's prior year's property tax. The county shall issue
all refunds due under this paragraph on or before December 30 of
the year in which application is made for the refund;
(F) A refund granted under this paragraph shall
be funded only from the revenues of the county opting to
implement that county's county-optional property tax refund
program;
(G) Nothing in this paragraph shall be construed
to prohibit or affect requirements for property to be listed,
valued and assessed by the county assessor pursuant to law. Each
year a county opting to implement a county-optional property tax
refund program shall publicize in a manner reasonably designed
to notify all residents of the county the provisions of this
paragraph and the method by which eligible persons may obtain a
refund;
(H) A county implementing a county-optional
property tax refund program under this paragraph shall
promulgate rules necessary to implement this paragraph.
(d) Credits. The following shall apply:
(i) The following shall apply to the home owner's tax
credit:
(A) Subject to subparagraph (G) of this
paragraph, a person who occupies a specified homestead as his
home and principal residence is entitled to a property tax
credit in the amount provided by subparagraph (D) or (E) of this
paragraph. No more than one (1) home owner's tax credit shall be
allowed on the same piece of property during any year;
(B) A person who wishes to claim a home owner's
tax credit shall file a claim under penalties of perjury with
the county assessor on or before the fourth Monday in May on
forms provided by the department of revenue. The forms may be
mailed to property owners and may be published in a newspaper by
county assessors and the mailed or published form may be filled
out and returned by mail or in person to county assessors. The
applicant shall list the property claimed to be subject to the
tax credit, state that the property is the principal place of
residence of the applicant and state that no other home owner's
claims have been or will be submitted by the applicant during
the remainder of the calendar year. False claims are punishable
as provided by W.S. 6-5-303;
(C) In completing the assessment roll of the
county the county assessor shall indicate the assessed value
used as a base for computation of the home owner's tax credit
and the county treasurer shall collect from the property owner
the amount of tax due minus the amount of tax credit allowed. On
or before September 1, county assessors shall certify the
credits granted pursuant to this section to the department. On
or before October 1 the state treasurer out of funds
appropriated for that purpose shall reimburse each county
treasurer for the amount of taxes which would have been
collected if the property tax credit had not been granted. The
county treasurer shall distribute to each governmental entity
the actual amount of revenue lost due to the tax credit;
(D) The tax credit under subparagraph (A) of
this paragraph is one thousand four hundred sixty dollars
($1,460.00) times the mill levy to be applied against the
property if the dwelling and land, not to exceed two (2) acres
on which the dwelling is located, have a combined assessed value
of less than three thousand nine hundred dollars ($3,900.00), or
five hundred ninety dollars ($590.00) times the mill levy to be
applied against the property if the dwelling and land, not to
exceed two (2) acres on which the dwelling is located, have a
combined assessed value of at least three thousand nine hundred
dollars ($3,900.00) but less than five thousand eight hundred
fifty dollars ($5,850.00) and if:
(I) The dwelling and land on which the
dwelling is located are owned by the same person or entity; and
(II) The dwelling has been occupied in
Wyoming since the beginning of the calendar year by the
applicant.
(E) The tax credit under subparagraph (A) of
this paragraph is five hundred ninety dollars ($590.00) times
the mill levy to be applied against the property if:
(I) The dwelling has an assessed value of
less than five thousand eight hundred fifty dollars ($5,850.00);
and
(II) The land on which the dwelling is
located is not owned by the same person or entity owning the
dwelling; and
(III) The dwelling has been occupied in
Wyoming since the beginning of the calendar year by the
applicant.
(F) As used in this paragraph:
(I) "Applicant" means:
(1) A person who occupies and owns a
homestead either solely or jointly with his spouse;
(2) A person who occupies a homestead
as a vendee in possession under a contract of sale;
(3) A person who occupies a homestead
owned by a corporation primarily formed for the purpose of
farming or ranching if the person is a shareholder or is related
to a shareholder of the corporation; or
(4) A person who occupies a homestead
owned by a partnership primarily formed for the purpose of
farming or ranching if the person is a partner or is related to
a partner in the partnership.
(II) "Dwelling" means a house, trailer
house, mobile home, transportable home or other dwelling place.
(G) Every person or entity holding an escrow for
the payment of taxes on property owned by another shall notify
the owner of the property of the amount of home owner's tax
credit allowed to the owner under this paragraph annually on or
before October 1;
(H) The home owner's tax credit authorized by
this paragraph is allowed during a fiscal year only if the
legislature has appropriated monies that the department
determines to be necessary to reimburse all local governments
for tax losses created by this paragraph during that fiscal
year. When it appears to the state treasurer that the monies
appropriated are insufficient to reimburse the counties as
provided herein, the money available shall be prorated among the
counties at an amount less than one hundred percent (100%);
(J) The purpose of this paragraph is to provide
general property tax relief for certain persons who own their
residences through a system of tax credits and general fund
appropriations. The relief provided is to offset in part the
general tax burden. Thus, the tax relief provided is determined
by reference to property tax assessment and collection
mechanisms but is not limited to property tax relief nor
formulated upon legislative power to relieve such taxes. It is
for the general relief of taxes and grounded upon general
legislative power. In adopting this method of reimbursement of
property taxes and providing that no local government shall
incur any loss of property tax revenue under subparagraph (H) of
this paragraph, any bond issues or other matters relying upon
the assessed value of a local government for computation shall
be predicated upon the assessed value of the local government
before computation of tax credits under this paragraph.
(e) Redemption. The following shall apply:
(i) Real property sold for delinquent taxes may be
redeemed by the legal owner after the date of sale but before a
valid tax deed application has been filed and accepted by the
county treasurer pursuant to W.S. 39-13-108(e)(v)(A), by paying
to the county treasurer to be held subject to order of the
holder of the certificate of purchase, the amounts provided by
paragraph (iv) or (v) of this subsection. The county treasurer,
if satisfied the person has a right to redeem the property,
shall issue to the legal owner or his assigns a certificate of
redemption stating the facts of the sale substantially as
contained in the certificate of purchase, the date of
redemption, the amount paid and the name of the person redeeming
the property. The county treasurer shall note the redemption in
his records and notify the holder of the certificate of
purchase;
(ii) A mortgagee of real property, or a purchaser of
real property at a mortgage foreclosure sale, shall have the
right to partially redeem a certificate of purchase as to that
portion of real property in which the mortgagee or purchaser
holds an interest. The procedure for partial redemption of
certificates of purchase shall be the same as provided in
paragraph (i) of this subsection, except that the certificate of
redemption shall state the appropriate facts of the partial
redemption. A partial redemption under this subsection shall
not affect the legal status of a certificate of purchase to the
extent of any real property remaining unredeemed;
(iii) An amount not to exceed twenty dollars ($20.00)
shall be collected by the county treasurer to be credited to the
county treasury for the issuance of a certificate of redemption;
(iv) A person redeeming real property from a person
holding a certificate of purchase shall pay the following
amounts, excluding attorney's fees, before being entitled to a
certificate of redemption:
(A) The amount for which the property was sold
at the tax sale, or in the case of a partial redemption, the
amount allocated by the county assessor to the portion being
redeemed, including the charges provided by W.S.
39-13-108(e)(ix)(A) and (B) plus:
(I) Three percent (3%); plus
(II) Interest at eight percent (8%) per
annum since the date of sale except fifteen percent (15%) per
annum on all property sold at date of 1982 tax sale and
thereafter.
(B) The amount of taxes accruing since the date
of sale plus eight percent (8%) per annum if the subsequent
taxes were paid by the holder of the certificate of purchase
dated before 1982 tax sale. Commencing at date of 1982 tax sale,
interest on subsequent taxes if paid by the holder of the
certificate of purchase shall be fifteen percent (15%) per
annum;
(C) Actual expenses, not to exceed two hundred
fifty dollars ($250.00) incurred by the holder of the
certificate of purchase if redemption occurs after the holder
has given notice of his intent to apply for a treasurer's deed,
upon filing a sworn statement of the expense with the county
treasurer.
(v) A person redeeming real property from a county
holding a certificate of purchase shall pay the amounts provided
by subdivision (iv)(A)(II) and subparagraph (iv)(B) of this
subsection before being entitled to a certificate of redemption.
(f) Escrow. If taxes are paid under protest to the extent
of and due to an appeal pending before the state board of
equalization or any court of competent jurisdiction, the county
treasurer shall deposit that protested amount under appeal in an
interest bearing escrow account and withhold distribution under
W.S. 39-13-111 until a final decision on the appeal has been
rendered. To the extent the taxpayer prevails in the appeal, the
county treasurer shall refund that amount under appeal, plus
interest earned thereon, to the taxpayer within thirty (30) days
from the day the final decision is rendered. If the taxpayer
pays to the county an amount in excess of the protested amount
under appeal, the excess shall be distributed as provided under
W.S. 39-13-111.