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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Recent Board Opinions

Procedural Orders

Board Calendar & Schedule of Hearings

Board Rules

Uniform County Board of Equalization Practice and Procedure Rules

Frequently Asked Questions

Statement of Consideration form

Wyoming Abstract & Mill Levy Report (Last Update: 9/1/2015)

Wyoming Statutes

Link to Department of Revenue

Strategic Plan

Annual Report

Calendar of Budgeting, Assessment & Taxation

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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

 

Board Chairman

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.

 

Board Vice Chairman

 

Martin L. Hardsocg, raised in a military family, grew up primarily in Cheyenne, Wyoming.  He attended Laramie County Community College and the University of Wyoming, graduating with a Bachelor’s Degree in 1991.  Martin graduated from the University of Wyoming, College of Law, with a Juris Doctorate degree in 1995.  He started his legal career as a law clerk in 1994 with the Cheyenne firm Hathaway, Speight & Kunz, LLC, and then as an associate attorney from 1995 through 1998, where he practiced in a wide range of civil matters.  He joined the Civil Division of the Wyoming Attorney General’s Office in 1998. While there, he handled complex state taxation cases for over a decade, among many other litigation and non-litigation matters in the civil arena for many of Wyoming’s state agencies and elected officials.  Attorney General Greg Phillips appointed Martin as Deputy of the Civil Division in 2011.  Martin’s areas of expertise include state taxation, construction law, administrative law, and appellate practice.

 

 

Board Member

Robin Sessions Cooley graduated from the University of Wyoming, College of Law, with a Juris Doctorate degree in 1992.  She started her legal career in private practice in the law firm of Burke, Woodard and Bishop, P.C. from 1992 until 1996.  In 1996, Ms. Cooley went into partnership with Mark Bishop in the firm of Bishop & Cooley, LLC. Ms. Cooley began in the Criminal Division of the Attorney General’s Office in 1997, writing criminal appellate briefs and litigating state and federal post-conviction cases.  In 2001, she was promoted to a supervisor position in the Civil Division of the Office.  She was promoted to Deputy Attorney General of the Human Services Division in 2002, where she represented a variety of state agencies including the Department of Health, Department of Family Services, Department of Education, Community College Commission and the Department of Transportation.  Additionally, Ms. Cooley served as Special Counsel to Governor Mead in 2013-2014.  Ms. Cooley has also been an adjunct professor at Laramie County Community College teaching Business Law I and II, and legal research and writing, as well as teaching Public Health Law as an adjunct professor at the University of Wyoming College of Law.

Staff

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.

 

 Senior Statistician

Jordan Martin 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. Mr. Martin 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.


Webmaster: jordan.martin@wyo.gov

Board email : equalization@wyo.gov

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