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.