Appeal Information

2022 Appeal Information:

• A formal protest of your 2022 property value must be received in the Assessor’s Office by Wednesday, MAY 11TH, 2022.

 The protest can be made by completing and returning the Assessor’s form or can be done in writing.

Pursuant to the Wyoming State Board of Equalization Chapter 7 Rules:

(a) Any petitioner wishing to contest his or her property assessment shall file with the assessor a written statement specifying the reasons why the assessment is incorrect. The statement shall include: (i) The name, mailing address and phone number of the petitioner; (ii) The legal description, if real property, and location of the property; (iii) A concise statement of the facts, issues and objections which the petitioner considers relevant to the assessment of the property; (iv) A reference to applicable statutes, rules, orders or any other authority; (v) A concise statement of the relief desired; and (vi) A copy of the assessment schedule.

• The Assessor’s office will schedule and perform an inspection of the interior and exterior of the property.

• You will receive via mail, the date, time, and location of your official hearing from the Teton County Clerk.

• Evidence must be exchanged between you and the Assessor no later than 30 days prior to your scheduled hearing.

• You, or an authorized representative, will appear before the County Board of Equalization on the specified date and time to testify.

o The County Commissioners act as the Board of Equalization. A Hearing Officer will preside over the hearing, and a Court Report will be present. The Assessor is represented by Counsel.

• A determination will be made at the conclusion of the hearing.

• A final order will be filed no later than October 1, 2022 with each party.

• You, or the Assessor, may file an appeal to the State Board of Equalization no later than 30 days after the final order is filed.

Additional information regarding the appeal process can be found here:

Wyoming State Board of Equalization: Chapter 7 Uniform County Board of Equalization Practice & Procedure Rules

An Assessor’s valuation is presumed valid, accurate, and correct, a presumption which survives until overturned by credible evidence. Holly Sugar Corp. v. State Board of Equalization, 839 P. 2nd 959 (Wyo. 1992). A mere difference of opinion as to value is not sufficient to overturn this presumption. J. Ray McDermott and Company v. Hudson, 370 P. 2d 364, 379 (Wyo.1962). The presumption is especially valid when the Assessor values property in accordance with the Board/Department Rules prescribing use of the CAMA system in the assessment of real property. Jan Charles Gray v. Wyoming State Board of Equalization (Wyo. June 9, 1995).