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)
|Citizen Business Government Visitor|
|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 Vice Chairman
Martin L. Hardsocg
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.
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.
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.
Board email : email@example.com
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