Local and state officials responsible for administering Wyoming’s property tax system are in uncharted waters. A recently adopted state law has skewed assessed values across the state, creating significant disparities between how one home may be taxed compared to another down the street.
The Wyoming Constitution requires all taxation “be equal and uniform” and all property be taxed at its “full value.” And it’s the constitutional duty of the State Board of Equalization to ensure equal and uniform assessment across counties.