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.