§ 39-13-103 — Imposition

Wyoming § 39-13-103

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

Text

(a) Taxable event. The following shall apply:
(i) The tax imposed by this chapter shall be in
addition to any other taxes imposed by law including but not
limited to those taxes in W.S. 39-14-101 through 39-14-711;
(ii) All property claimed to be in transit shall be
designated as being in transit upon the books and records of the
public or private warehouse or storage area supervisor wherein
the same is located. The books and records of the public or
private warehouse or storage area supervisor shall contain a
full, true and correct inventory of all in transit property,
together with the date of the withdrawal of the same, the point
of origin thereof and point of ultimate destination thereof if
known. The books and records of the public or private warehouse
or storage area supervisor with reference to any in transit
property shall at all times be open to the inspection of all
taxing authorities of the state of Wyoming and any political
subdivision thereof. Any person claiming property to be in
transit shall do so in the form and manner provided by the
board. The books and records of the public or private warehouse
or storage area supervisor must be maintained in a manner which
will enable the county assessor or his agent to quickly
ascertain the amount of the property.
(b) Basis of tax. The following shall apply:
(i) Except as otherwise provided:
(A) All taxable property shall be annually
listed, valued and assessed for taxation in the county in which
located and in the name of the owner of the property on January
1;
(B) All taxable personal property brought,
driven or coming into Wyoming, or acquired, after the assessment
date and prior to December 31 which remains in Wyoming at least
thirty (30) days and has not been regularly assessed for
taxation in any other Wyoming county is subject to and shall be
assessed for all taxes levied in the county in which the
property is located for that calendar year except as hereafter
provided. Property subject to this paragraph brought, driven or
coming into Wyoming, or acquired, after March 1 is subject to
taxes only for the proportionate part of the year remaining,
computed to the closest full month.
(ii) All taxable property shall be annually valued at
its fair market value. Except as otherwise provided by law for
specific property, the department shall prescribe by rule and
regulation the appraisal methods and systems for determining
fair market value using generally accepted appraisal standards;
Note: Effective 1/1/2026 this paragraph will read as:
(ii) All taxable property shall be annually valued at
its fair market value. Except as otherwise provided by law for
specific property, the department shall prescribe by rule and
regulation the appraisal methods and systems for determining
fair market value using generally accepted appraisal standards.
For tangible personal property, fair market value shall be
determined using valuation indexes and depreciation schedules
prescribed by rule and regulation of the department. Once the
tangible personal property reaches the depreciation floor, the
trending factor shall remain constant for subsequent years until
the property is removed from service. As used in this paragraph,
"depreciation floor" means twenty percent (20%) of the reported
installed cost of the property. As used in this paragraph,
"tangible personal property" excludes any property that is
valued under W.S. 39-13-102(m) and mobile homes required to be
titled under W.S. 31-2-501 through 31-2-508;
(iii) Beginning January 1, 1989, "taxable value"
means a percent of the fair market value of property in a
particular class as follows:
(A) Gross product of minerals and mine products,
one hundred percent (100%);
(B) Property used for industrial purposes,
eleven and one-half percent (11.5%);
(C) All other property, real and personal, nine
and one-half percent (9.5%).
(iv) The fair market value determined by the
department pursuant to W.S. 39-11-101(a)(vi) and 39-14-101
through 39-14-711 pertaining to the valuation of the gross
product of mines and mining claims, and paragraph (xvi) of this
subsection as it pertains to the valuation of rail car
companies, shall be the fair market value for purposes of the
tax imposed by this chapter on the property described in W.S.
39-13-102(m);
(v) Except as provided in chapter 14 of this title,
annually, commencing on January 1, the county assessor or deputy
assessors as provided by W.S. 18-3-107(e) shall obtain from each
property owner or person having control of taxable property in
the assessment district for which they were appointed, a full,
complete and detailed statement of the amount of the taxable
property owned by or subject to the control of the property
owner. If a property owner fails to provide a listing of
personal property owned by him or under his control by March 1,
unless an extension is granted from the assessor in writing, the
assessor shall issue an assessment of personal property from the
best information available. The county assessor shall extend the
date for listing personal property from March 1 to April 1 upon
written request of the property owner provided the written
request is made not later than February 15. The county assessor
or his deputies or any representative of the department may
examine any property. The county assessor or his deputies shall
enter the fair market value of the property for taxation on the
assessment roll. The owner, or his agent, shall make and
subscribe the following oath:
"I, ...., the owner of (or agent, etc., as the case may be)
do solemnly swear (or affirm) that the above and foregoing
listed property is a full, true, correct and complete list of
all property owned by me or under my control as agent or
otherwise, and that I have not failed or neglected to list for
taxation for the year ...., all property of which I am the owner
or of which I have control as agent, guardian, administrator or
otherwise, in the county of ...., State of Wyoming, and that I
have not connived at any violation or evasion of the
requirements of law in relation to the assessment of property
for taxation.";
(vi) Each deputy county assessor upon completing the
assessment of property within the district assigned to him shall
immediately deliver all books, records, schedules and lists to
the county assessor and make and subscribe the following oath:
"I, ...., deputy assessor in and for district No. ...., county
of ...., State of Wyoming, do solemnly swear (or affirm), that I
have obtained from every person within the district, the lists
and schedules required by law, and have received the lists and
schedules according to law, from every person in the district;
that I have carefully examined each of the lists and schedules,
and have revised and corrected the lists when necessary; that I
have to the best of my knowledge and ability valued the property
in the lists and schedules at its fair market value as required
by law; that in no case have I knowingly omitted to perform any
duty required of me by law and have not, in any way, connived at
any evasion or violation of any of the requirements of law in
relation to the listing and valuation of property.";
(vii) The county assessor shall enter in books
furnished for that purpose, from the tax schedule, the
enumeration and fair market value of all taxable property
assessed by him or his deputies. The county assessor shall enter
the names of persons against whom property is assessed in the
county assessment roll in alphabetical order. On or before the
fourth Monday in April, or as soon thereafter as is practicable,
the county assessor shall send all assessment schedules to
taxpayers by mail at their last known address or, if offered by
the county and upon request of the taxpayer, by electronic
transmission, and return the county assessment roll enumerating
the property and value assessed by him or his deputies to the
board of county commissioners together with a list stating the
assessed value of taxable property within each school district,
municipality or special district in the county;
(viii) Every assessment schedule sent to a taxpayer
shall contain the property's estimated fair market value for the
current and previous year, or, productive value in the case of
agricultural property. The schedule shall also contain the
assessment ratio as provided by paragraph (b)(iii) of this
section for the taxable property, the amount of taxes assessed
on the taxable property from the previous year, an estimate of
the taxes which will be due and payable for the current year
based on the previous year's mill levies and, if the property is
a single family residential structure, an estimate of the taxes
that will be avoided if the property is eligible for the
exemptions under W.S. 39-11-105(a)(xliii) and (xliv). The
schedule shall contain a statement of the process to contest
assessments as prescribed by W.S. 39-13-109(b)(i);
(ix) If machinery or equipment is located in two (2)
or more counties during the calendar year, the county assessors
of the respective counties, or the department of revenue if the
assessors cannot agree, shall meet and prorate the assessed
valuation of the machinery or equipment among the counties
pursuant to rules and regulations promulgated by the department.
The rules and regulations may reflect such factors as the home
location of the machinery or equipment, the time the machinery
or equipment will be in each county, or the monetary value of
work to be done in each county by the owner or user of the
machinery or equipment;
(x) The following shall apply to agricultural land:
(A) The department shall determine the taxable
value of agricultural land and prescribe the form of the sworn
statement to be used by the property owner to declare that the
property meets the requirements of subparagraph (B) of this
paragraph. In determining the taxable value for assessment
purposes under this paragraph, the value of agricultural land
shall be based on the current use of the land, and the
capability of the land to produce agricultural products,
including grazing and forage, based on average yields of lands
of the same classification under normal conditions. The area of
land used for a farmstead structure shall be valued at the same
value as the agricultural land supported;
(B) Contiguous or noncontiguous parcels of land
under one (1) operation owned or leased shall qualify for
classification as agricultural land if the land meets each of
the following qualifications:
(I) The land is presently being used and
employed for an agricultural purpose including use as a
farmstead to support an agricultural purpose as provided in W.S.
39-13-101(a)(viii)(D);
(II) The land is not part of a platted
subdivision, except for a parcel of thirty-five (35) acres or
more which otherwise qualifies as agricultural land;
(III) If the land is not leased land, the
owner of the land has derived annual gross revenues of not less
than five hundred dollars ($500.00) from the marketing of
agricultural products, or if the land is leased land the lessee
has derived annual gross revenues of not less than one thousand
dollars ($1,000.00) from the marketing of agricultural products.
If a portion of the land is used for a farmstead structure, that
area of the land upon which the structure is built and which
supports the use of the structure shall be deemed to meet the
requirements of this subdivision if the farmstead structure is
part of one (1) operation that meets the requirements of this
subdivision; and
(IV) The land has been used or employed,
consistent with the land's size, location and capability to
produce as defined by department rules and the mapping and
agricultural manual published by the department, primarily in an
agricultural operation, or the land does not meet this
requirement and the requirement of subdivision (III) of this
subparagraph because the producer:
(1) Experiences an intervening cause
of production failure beyond its control;
(2) Causes a marketing delay for
economic advantage;
(3) Participates in a bona fide
conservation program, in which case proof by an affidavit
showing qualification in a previous year shall suffice; or
(4) Has planted a crop that will not
yield an income in the tax year.
(C) If needed, the county assessor may require
the producer to provide a sworn affidavit affirming that the
land meets the requirements of this paragraph. When deemed
necessary, the county assessor may further require supporting
documentation.
(xi) The following shall apply to water and reservoir
rights:
(A) Water rights and reservoir rights
originating in Wyoming and appurtenant to and beneficially used
in connection with lands within Wyoming shall be assessed and
taxed with the lands. All other water rights and reservoir
rights originating in Wyoming shall be separately assessed and
listed for taxation at the place of origin of the water or
reservoir rights;
(B) On or before April 1 the manager of any
reservoir in which water is impounded or stored within Wyoming
for use in another state shall furnish the names and addresses
of all persons entitled to receive the water and the number of
acre feet each person is entitled to receive to the county
assessor of the county in which the reservoir is located;
(C) On or before May 1 the county treasurer
shall certify to the water commissioner of the district in which
the county is located the names of all persons whose taxes are
delinquent on water and reservoir rights situated in the county
which were listed and assessed separately from land, the number
of acre feet assessed and taxed to each person on which taxes
are delinquent and the name and location of the reservoir. Upon
certification by the county treasurer the water commissioner
shall regulate or cause to be regulated the headgates of the
reservoir or other delivery facilities to prevent delivery of
water to delinquent taxpayers until the commissioner is
furnished a tax receipt from the county treasurer showing the
delinquent taxes have been paid;
(D) As used in this paragraph "water rights" and
"reservoir rights" include any proportionate interest in any
well, ditch, dam, reservoir, and the storage capacity therein,
easement or other instrumentality including any affixed or
unaffixed sprinkler irrigation system necessary to the use and
enjoyment of the rights.
(xii) The following shall apply to special tax
imposed on property owned by the game and fish commission:
(A) There is imposed upon all real property
owned by the Wyoming game and fish commission a special tax
computed as provided in this paragraph which shall be in lieu of
ad valorem property tax. The special tax shall be determined as
follows:
(I) For property used for wildlife
management purposes, the tax shall be equal to the amount of the
ad valorem tax for that property had it been levied and assessed
based upon the taxable value of agricultural land of similar
productive value under W.S. 39-13-101(a) and paragraph (b)(x) of
this section;
(II) For property used for any other
purpose, the tax shall be equal to the amount of the ad valorem
tax for that property had it been levied and assessed based upon
the taxable value of similar property valued at fair market
value as provided by paragraph (b)(ii) of this section.
(B) For the purpose of valuation, assessment,
collection, distribution of tax collected and all other matters
related to this special tax, the administration of this tax
shall be as if this tax were an ad valorem tax on the property.
The Wyoming game and fish commission shall constitute a person
against whom property is assessed, as returned by the county
assessor, and from whom taxes are collected.
(xiii) For minerals and mine products, the taxpayer
may request a value determination from the department and
propose a value determination method which may be used until the
department issues a value determination. The taxpayer shall
submit all available data relevant to its proposal and any
additional information the department deems necessary. After
the department issues its determination, the taxpayer shall make
adjustments based upon the value established or request a
hearing by the board;
(xiv) All information and reports shall be notarized
and signed by a person who has legal authority to bind the
taxpayer;
(xv) For mines and mining claims, the department may
presume that the property is located in the county in which
production is reported by the taxpayer pursuant to the
provisions found in chapter 14 of this title. The department
shall not direct any county to provide relief for taxes paid on
taxable valuation which was erroneously reported and certified
to the wrong county unless the taxpayer files or is directed to
file amended returns within two (2) years of the date of the
original certification of the production. Unless there is
evidence of bad faith or willful disregard of production
circumstances, no taxpayer shall be required to pay taxes on
production which was erroneously reported and certified to the
wrong county if relief for taxes paid is not allowed under this
provision;
(xvi) The following shall apply to the valuation of
rail car companies:
(A) The department shall ascertain from the
statements required from the rail car companies and the reports
made by the railway companies operating in the state the total
mileage of the rail cars of each company for the period of one
(1) year within this state. The department shall determine the
number of rail cars of each company by determining the number of
cars which if kept in the state would be reasonably required in
making the mileage, and this number of cars shall be the number
of cars on which each company shall be assessed for that year;
(B) The department shall fix the valuation upon
each particular class of rail cars, which as nearly as possible
shall be the fair market value of the cars, and the number
ascertained shall be assessed to the company. The department may
base the assessment upon the returns of the several railroad
companies;
(C) In case any company fails or refuses to make
the required statement, the department shall fix the fair market
value of the rail cars, and in determining the number and value
of cars the department, insofar as practicable, shall harmonize
the statements of the several rail car companies, with respect
thereto and the assessment shall be included in the records and
proceedings of the department.
(xvii) For the valuation of vacant land within a
platted subdivision development, the county assessor shall
consider the value of the property through the use of present
worth appraisal methodology upon request of the property owner.
(c) Taxpayer. As between the grantor and grantee of any
property where there is no express agreement in writing as to
which party shall pay the taxes that may be assessed on the
property, if the property is conveyed on or after January 1, the
grantor shall pay the taxes for that year.