FREQUENTLY ASKED QUESTIONS

 

Table of Contents

 

What is the relationship between the State Board of Equalization and the Department of Revenue?


        How do I get a sales tax license?

 

How do I initiate a local property tax appeal?


                    What is the process for an appeal of a local property tax assessment?

 

How do I appeal a decision of the county board of equalization to the State Board of Equalization?

 

 Can the State Board of Equalization extend the thirty day period for filing an appeal?


                    What is the process for an appeal of a county board of equalization decision?

 

                    How does the State Board of Equalization decide appeals from county board of equalization

decisions?

 

How do I appeal a decision of the Department of Revenue to the State Board of Equalization?

 

                    Can the State Board of Equalization extend the thirty day period for filing an appeal?

 

                    What is the process for an appeal of a Department of Revenue decision?

 

                    How does the State Board of Equalization decide appeals from Department of Revenue

decisions?

 

 What are the dates of property tax events for homeowners, agriculturists and businesses?

 

What types of property tax exemptions and relief are available?

 


 

What is the relationship between the State Board of Equalization and the Department of Revenue?

 

Prior to 1991, the functions of the State Board of Equalization and the Department of Revenue were vested in a single agency. In 1991, the State Board became a separate operating agency, existing apart from the fourteen principal departments in the executive cabinet. Until 1995, the State Board continued to prescribe the appraisal methods and systems for determining fair market value, as well as monitoring the work in progress of county assessors and instructing assessors as to their duties. In 1995, the State Board's duties were again reorganized. The State Board is now exclusively responsible for hearing appeals from final decisions of the Department of Revenue and county boards of equalization, and for the equalization of property valuation.

 

Back to Top

 

How do I get a sales tax license?


          The Department of Revenue is responsible for issuing sales tax licenses. Applications are available at the Department’s web site under the Forms tab.


Back to Top


How do I initiate a local property tax appeal?

 

                 For information about the appeal process, you can request a copy of the rules of the county board of equalization from the county assessor or county clerk in the county where the property is located.

 

                 You must file a statement with the assessor’s office to initiate an appeal before the county board of equalization no later than (30) days after the date or the postmark of the date of the assessment schedule, whichever is later.

 

                 Your appeal must be in writing and must notify the assessor of the specific reasons you believe the assessment is incorrect. See Wyo. Stat. Ann. § 39-13-109 (b)(i).


Back to Top


What is the process for an appeal of a local property tax assessment?

 

                 A hearing will be held before the county board of equalization. The parties will present evidence, and the proceedings will be recorded by tape, digital recording or, if provided by a party, a court reporter.

 

                  Following a hearing, the county board of equalization will issue written findings and conclusions.

 

                 If you are dissatisfied with the decision of the county board of equalization you may choose to appeal to the State Board of Equalization.


Back to Top


How do I appeal a decision of the county board of equalization to the State Board of Equalization?

 

                 For information about the appeal process you can request a copy of the rules from the State Board of Equalization, or you may obtain them at Rules, Wyoming State Board of Equalization. Appeals of this nature are processed pursuant to Rules, Wyoming State Board of Equalization, Chapter 3. It is the duty of each party to comply with the State Board’s rules.

 

                 You can appeal any final decision of a county board of equalization by filing a written notice of appeal with the State Board within thirty (30) days from the date of entry of the final decision or upon the date of mailing of the decision as evidenced by a legible postmark, whichever is later.

 

                  A notice of appeal must be delivered to the State Board’s Executive Secretary via one of the following methods:  

 

Personal delivery at the Herschler Building, First Floor West, Room 1720, 122 West 25th Street, Cheyenne Wyoming; or Mailed to P.O. Box 448, Cheyenne, Wyoming 82003-0448; or Faxed to 307-777-6363.

 

                 The notice of appeal must include 1) A copy of the decision appealed from; 2) A statement, in ordinary and concise language, of the facts and errors alleged to have been committed and issues upon which the appeal is based; 3) The amount of the tax assessment, and the amount of tax in controversy; and 4) The relief sought.

 

                 The notice of appeal must be signed by the Petitioner or his representative or attorney and must include a mailing address, telephone number, and fax number if available, of the Petitioner and his representative or attorney.

 

                 A copy of the notice of appeal must be mailed or otherwise delivered to the opposing party (the county assessor or taxpayer) at the same time it is delivered to the State Board.


Back to Top


Can the State Board of Equalization extend the thirty day period for filing an appeal?

 

                 No. The State Board has no power to extend the deadline for filing appeals. Any party who fails to meet the deadline loses the right to appeal.

 

Back to Top

 

What is the process for an appeal of a county board of equalization decision?

 

                 Once the notice of appeal is received by the Executive Secretary, and if the appeal is timely and contains no errors, the State Board will open an appeal file.

 

                 The State Board will request the record of the proceedings before the county board of equalization from the county clerk. When the State Board receives the record it will issue a Briefing Order setting deadlines for the parties to file briefs containing their legal arguments.

 

                 Either party may request oral argument before the State Board within ten (10) days of the date of the Briefing Order. Upon the filing of the final brief, or after oral argument, whichever is later, the State Board will take the matter under consideration.


Back to Top


How does the State Board of Equalization decide appeals of county board of equalization decisions?

 

                 The State Board’s review of a county board’s decision is limited to a determination of whether the county board action was:

 

(a) Arbitrary, capricious, an abuse of discretion or otherwise not in accordance with law;

(b) In excess of statutory jurisdiction, authority or limitations or lacking statutory right;

                                    (c) Without observance of procedure required by law; or

                                    (d) Unsupported by substantial evidence.

 

                 Except for rare cases, the State Board will only consider the evidence presented to the county board. Additional evidence usually cannot be presented to the State Board. This rule emphasizes the importance of presenting all evidence to the county board.

 

                 After consideration of the case the State Board will enter a written Decision and Order. The State Board’s decisions are published on the Recent Opinions page.

 

                 Any taxpayer aggrieved or adversely affected by a final decision of the State Board may appeal to the appropriate district court. An appeal from a State Board decision must be filed in the appropriate District Court within thirty (30) days of the final administrative decision.

 

Back to Top


How do I appeal a decision of the Department of Revenue to the State Board of Equalization?

 

                 For information about the appeal process you can request a copy of the rules of the State Board of Equalization, or you may obtain them at Rules, Wyoming State Board of Equalization. Appeals of this nature are processed pursuant to Rules, Wyoming State Board of Equalization, Chapter 2. It is the duty of each party to be familiar with the State Board’s rules.

 

                 You can appeal any final decision of the Department of Revenue by filing a case notice with the State Board within thirty (30) days of the date of the final administrative decision at issue or of the date of mailing of the final administrative decision as evidenced by a legible postmark, whichever is later.

 

                  A case notice must be delivered to the State Board’s Executive Secretary via one of the following methods:

 

Personal delivery at the Herschler Building, First Floor West, Room 1720, 122 West 25th Street, Cheyenne Wyoming; or Mailed to P.O. Box 448, Cheyenne, Wyoming 82003-0048; or Faxed to 307-777-6363.

 

                 The case notice must include: 1) A copy of the decision appealed from; 2) A statement in ordinary and concise language of the facts and errors alleged to have been committed and issues upon which the appeal is based; 3) The amount of the tax assessment or refund denial, and the amount of tax in controversy; and 4) The relief sought.

 

                 The case notice must be signed by the Petitioner or her representative or attorney and must include a mailing address, telephone number, and fax number if available, of the Petitioner and her representative or attorney.

 

                 A copy of the case notice must be mailed or otherwise delivered to the Department of Revenue at the same time it is delivered to the State Board.


Back to Top


Can the State Board of Equalization extend the thirty day period for filing an appeal?

 

                 No. The State Board has no power to extend the deadline for filing appeals. Any party who fails to meet the deadline loses the right to appeal.

 

Back to Top

 

What is the process for an appeal of a Department of Revenue decision?

 

                 Once the notice of appeal is received by the Executive Secretary, and if the appeal is timely and contains no errors, the State Board will open an appeal file.

 

                 The State Board will issue any necessary orders to begin preparing to hear the matter as a contested case. Once preliminary matters are completed, the State Board will issue a Hearing Order, setting deadlines for the parties to exchange information, the date and time of the prehearing conference, and the date and time of the hearing.

 

                 It is important that the parties meet all deadlines set by the State Board’s orders. Failure to comply with the State Board’s orders may result in sanctions, up to and including dismissal of the case. Rules, Wyoming State Board of Equalization, Chapter 1 § 10.

 

                 If a hearing is held before the State Board it will be a contested case proceeding under the Wyoming Administrative Procedures Act. See Wyo. Stat. Ann. § 16-3-101 et seq. The parties will present evidence to the State Board, and the proceedings will be recorded by tape, digital recording or, if provided by a party, by a court reporter. Following the hearing, and the filing of any final pleadings, the State Board will take the matter under consideration.

 

                 If there are no disputed issues of material fact in the case, the parties may request the matter be heard on “Expedited Docket.” In this case, the parties will not need to present evidence, but may argue their case through written briefs. Generally, the State Board will require the parties to agree in writing as to the material facts of the case before the case will be set on the expedited docket. For information about the expedited docket see Rules, Wyoming State Board of Equalization, Chapter 2 § 15.


Back to Top


How does the State Board of Equalization decide appeals of Department of Revenue decisions?

 

                 The State Board will enter a written Findings of Fact, Conclusions of Law and Order. The State Board’s decisions are published on the Recent Opinions page.

 

                 Any party aggrieved or adversely affected by a final decision of the State Board may appeal to the appropriate district court. An appeal from the State Board decision must be filed in the appropriate District Court within thirty (30) days of the final administrative decision.

 

Back to Top

 

What are the dates of property tax events for homeowners, agriculturists and businesses?

 

          Please refer to the Laramie County Assessor’s web site.      


Back to Top


What types of property tax exemptions and relief are there?

 

          Please refer to the Department of Revenue web site.


Back to Top

 

SBOE HOME