Welcome to the State Board of Equalization
122 W 25th St, Herschler Building, 1 West, Cheyenne WY 82002 (physical)
PO Box 448, Cheyenne WY 82003 (mailing)
307-777-6989 (phone) 307-777-6363 (fax)
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.
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 his B.S. degree in Agricultural and Natural Resource Economics from Colorado State University 1973, and his 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’s 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.
Deborah J. Smith was appointed to the Wyoming Board of Equalization by Governor Freudenthal on July 1, 2009. Her term expires on March 1, 2013. Ms. Smith attended Laramie Senior High and the University of Wyoming. She served 6 terms as the Albany County Assessor from January 1983, until her retirement in December 2006. She was a member of Wyoming County Assessors Association from 1983 to 2006, serving as President, Vice President and Treasurer holding each office for two years. She was a member of Wyoming Association of County Officers (WACO) from 1983 to 2006, serving as Vice President and President from 1999 to 2001. Ms. Smith was also a member of International Association of Assessing Officers for 22 years and served as state representative for 2 years. Ms. Smith was appointed by Governor Freudenthal to serve as a founding member of the Wyoming Wildlife & Natural Trust Board, and held that appointment from 2005 to 2008. She has been a member of Rotary International, Soroptimist International, Zonta International, the Albany County League of Women Voters, Albany County Cattle Women, and the Albany County Democrats and a 20 year county 4-H dog leader. She has also served as an Albany County 4-H Foundation Board Member. Ms. Smith is married to Derek Smith, a 30 year rancher in Albany County. They have two grown children and one grandchild.
Paul Thomas Glause was appointed to the Wyoming Board of Equalization by Governor Mead on March 1, 2011. His term expires on March 1, 2017. Tom obtained his bachelor’s degree in accounting from the University of Wyoming in 1984 and a law degree from the University of Wyoming, College of Law in 1987. After law school, Tom served as a county prosecutor for Weston County. In 1989 Tom moved to Rock Springs where he was engaged in the private practice of law until 2005. In 2005 he was appointed Municipal Court Judge for the City of Rock Springs and also served as in-house council for a local oil field company. Tom is a member of the PRCA and serves as President of the Mountain States Circuit. He has one adult son.
Wendy J. Soto joined the Board as its Executive Assistant in May of 1999. She became the Board’s Executive Secretary in July of 2000. Ms. Soto is the administrator of the Board’s appeal docket. She is a 1990 graduate of the Laramie County Community College Legal Assistant Program. Ms. Soto received her Certified Legal Assistant designation from the National Association of Legal Assistants in 1994 and is a past President of the Legal Assistants of Wyoming. Prior to working for the Board, Ms. Soto was a paralegal/legal assistant for private practice attorneys, with a focus in personal injury and employment law. Ms. Soto received her B. A. in Social Science from the University of Wyoming in 2005, and is currently pursuing her Masters in Public Administration at the University of Wyoming.
Gayle Richard Stewart, a Wyoming native, joined the Board as its Staff Attorney in June of 1999. Mr. Stewart's prior 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.
Samuel D. Moody joined the Board as Senior Statistician in November of 2010. He graduated in May of 2010 from the University of Tennessee with a B.S. in Finance and a B.S. in Statistics. He is responsible for various statistical studies regarding county compliance to mass appraisal standards. Sam loves the outdoors, and completed a thru-hike of the Appalachian Trail, in the summer of 2010, before beginning with the Board.
Jana R. Fitzgerald joined the Board staff in April of 2002. She graduated from Laramie County Community College in 1997 with a degree in Business Management. Jana has worked for the State of Wyoming since January of 1998. She is responsible for performing numerous fiscal, personnel and administrative duties for the Board and staff. She also assists the Executive Secretary with various docket management tasks.
Board email : email@example.com