State Board of Equalization

122 W 25th St, Herschler Bldg 1 W, Cheyenne WY  82002 (physical)

PO Box 448, Cheyenne WY  82003 (mailing)

307-777-6989 (phone)  307-777-6363 (fax)

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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



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



Board Member

E. Jayne Mockler was appointed to the Wyoming Board of Equalization by Governor Mead on March 20, 2013.  Her term expires on March 1, 2019.  Jayne is a Wyoming native; she was born in Jackson and grew up on her family’s cattle ranch near Dubois. A graduate of Cheyenne East High School, she received a BA in Political Science from Wellesley College in 1980.  After college she worked as a legal assistant for the State of Wyoming and as the administrator of the Denver office of an international law firm.  Jayne was elected to the Wyoming Legislature in 1992; she served four years in the House and twelve years in the Senate.  She left the Legislature, where she served in Leadership and was recognized for her expertise on state revenues and taxation issues, to run for Mayor of the City of Cheyenne.  She then re-focused her public service commitment by joining a number of state, local and national boards; including the Wyoming Taxpayers Association, Wyoming Komen for the Cure, Wyoming National Geographic Alliance and the National Jewish Health Council of National Trustees. She is also a member of the State Capitol Restoration Task Force.



Executive Secretary/Staff Attorney

Gayle Richard Stewart joined the Board as its Staff Attorney in June of 1999 and became its Executive Secretary - Attorney in June, 2012. Mr. Stewart's 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.

Executive Assistant

Jessica M. Brown joined the Board staff in February of 2015. She was born and raised in Denver, Colorado, moving to Cheyenne in 2012. She has extensive administrative and office management experience, working in executive level administration for much of her career. She enjoys visiting her family in Denver, baking, and camping.

Senior Statistician

Jordan Martin is a 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 2010 with a B.S. degree in Economics and Mathematics. He enjoys fishing, hunting, playing music, and spending time with his family.


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