|
Qwest Refund Notice (NEW)
Recent Board Opinions
Procedural Orders
Board Calendar & Schedule of Hearings
Board
Rules
Frequently Asked Questions
Statement of Consideration form
Wyoming
Abstract & Mill Levy Report
Wyoming Statutes
Link to Department of Revenue
Wyoming State Home Page
Strategic Plan
Annual Report
Calendar of Budgeting, Assessment &
Taxation
[Text Only Version]
|
The State Board of Equalization is a full-time constitutional and
professional board of three Wyoming citizens appointed by the Governor and
confirmed by the Senate.
Article 15, §9 of the Wyoming Constitution established the State Board of
Equalization. Under Article 15, §10 of the Constitution, the Board’s duties
are to equalize valuation on all property in Wyoming’s counties, and to
perform other duties prescribed by law. The general duties and authorities
of the Board are established under Wyoming Statutes Annotated, §39-11-102.1. In practice, the majority of the Board’s time is devoted to hearing
disputes between taxpayers and the Department of Revenue, and reviewing
appeals from decisions of county boards of equalization that adjudicate a
dispute between a taxpayer and a county assessor. In all cases, the Board
issues written decisions subject to the standards of the Wyoming
Administrative Procedures Act.
The Board discharges its duty to equalize valuation of property in
Wyoming counties through an annual process. The Board reviews
abstracts of property valuations (generally based on confidential sales
information) submitted by the county assessor in each county, and evaluates
those abstracts for uniformity by employing recognized principles of
statistics.
Board Members
 Chairman
Steven D. Olmstead was
appointed to the Wyoming Board of Equalization by Governor Freudenthal on
March 1, 2009. His term expires on March 1, 2015. Steve obtained
a B.S.
degree in Agricultural and Natural Resource Economics from Colorado State
University in 1973, and a M.S. degree in Agricultural and Natural Resource
Economics from University of Arizona in 1976. Steve is a 1990 graduate from
the University of Wyoming College of Law. Steve was in private practice
and was a Special Assistant United States Attorney in Jackson, Wyoming for
several years before moving to Cheyenne in 2004. Before joining the Wyoming
Board of Equalization, Steve was a Senior Assistant Attorney General and
Director of the Wyoming Medicaid Fraud Control Unit with the Wyoming
Attorney General’s Office. He is married to Suzanne Olmstead and raises Old
English Sheepdogs.
 Vice
Chairman
Deborah J. Smith was appointed to the Wyoming Board of Equalization by
Governor Freudenthal on July 1, 2009. Her term expires on March 1,
2013. Ms. Smith attended Laramie Senior High and the University of
Wyoming. She served 6 terms as the Albany County Assessor from January
1983, until her retirement in December 2006. She was a member of
Wyoming County Assessors Association from 1983 to 2006, serving as
President, Vice President and Treasurer holding each office for two years.
She was a member of Wyoming Association of County Officers (WACO) from
1983 to 2006, serving as Vice President and President from 1999 to 2001.
Ms. Smith was also a member of International Association of Assessing
Officers for 22 years and served as state representative for 2 years.
Ms. Smith was appointed by Governor Freudenthal to serve as a founding
member of the Wyoming Wildlife & Natural Trust Board, and held that
appointment from 2005 to 2008. She has been a member of Rotary
International, Soroptimist International, Zonta International, the Albany
County League of Women Voters, Albany County Cattle Women, and the Albany
County Democrats and a 20 year county 4-H dog leader. She has also
served as an Albany County 4-H Foundation Board Member. Ms. Smith is
married to Derek Smith, a 30 year rancher in Albany County. They have
two grown children and three grandchildren.
 Board Member
Paul Thomas Glause was appointed to the Wyoming Board of Equalization by
Governor Mead on March 1, 2011. His term expires on March 1, 2017.
Tom obtained his bachelor’s degree in accounting from the University of
Wyoming in 1984 and a law degree from the University of Wyoming, College of
Law in 1987. After law school, Tom served as a county prosecutor for Weston
County. In 1989 Tom moved to Rock Springs where he was engaged in the
private practice of law until 2005. In 2005 he was appointed Municipal
Court Judge for the City of Rock Springs and also served as in-house counsel
for a local oil field company. Tom is a member of the PRCA and serves
as President of the Mountain States Circuit. He has one adult son.
Staff
Executive Secretary
Wendy J. Soto joined the Board as
its Executive Assistant in May of 1999. She became the Board’s Executive
Secretary in July of 2000. Ms. Soto is the administrator of the Board’s
appeal docket. She is a 1990 graduate of the Laramie County Community
College Legal Assistant Program. Ms. Soto received her Certified Legal
Assistant designation from the National Association of Legal Assistants in
1994 and is a past President of the Legal Assistants of Wyoming. Prior to
working for the Board, Ms. Soto was a paralegal/legal assistant for private
practice attorneys, with a focus in personal injury and employment law. Ms.
Soto received her B. A. in Social Science from the University of Wyoming in
2005, and is currently pursuing her Masters in Public Administration at the
University of Wyoming.
Staff Attorney
Gayle Richard
Stewart, a Wyoming native, joined the Board as its Staff Attorney in June of 1999.
Mr. Stewart's prior legal experience includes government service with the Sweetwater
County & Prosecuting Attorney's office as a prosecutor and the county's civil
attorney, and with the Wyoming Supreme Court as Assistant Court Coordinator and Justice
John J. Rooney's law clerk. He was in private practice in Rock Springs, Wyoming prior to
joining the Board. He earned his J.D. (1979) and B.S. with Honor (1976) from the
University of Wyoming.
Senior Statistician
Jordan Martin
is a Laramie, Wyoming native. He joined the Board staff in April of 2012.
Prior to joining the Board staff, he was an actuarial analyst at Blue Cross
Blue Shield of Wyoming. Jordan graduated from the University of Wyoming in
May of 2010 with a B.S. degree in Economics and Mathematics. He enjoys
fishing, camping, playing music, and spending time with his wife and
daughter.
Executive Assistant
Jana R.
Fitzgerald joined the Board staff in April of 2002. She graduated from Laramie
County Community College in 1997 with a degree in Business Management. Jana has worked for
the State of Wyoming since January of 1998. She is responsible for performing numerous
fiscal, personnel and administrative duties for the Board and staff. She also assists the
Executive Secretary with various docket management tasks.
Webmaster: jana.fitzgerald@wyo.gov
Board email : equalization@wyo.gov |
