Tax Relief

Current Wyoming Property Tax Relief/Credit/Deferral Programs
(Last revised March, 2016)

The State of Wyoming currently has two property tax relief/credit/deferral programs available.  Interested applicants should contact the agency or contact person listed below for specific information and eligibility questions. Program availability, funding, and qualifications are subject to change.

Property Tax Deferral Program
  • Administered By:  County Assessor, County Treasurer
  • Where to Apply:  County Assessor’s office. NOTE: This program is authorized at county option.  Currently, only Teton County authorizes the program for residents of Teton County.
  • Application Form:  Available at participating County Assessor’s offices.
  • Application Deadline:  November 10th of the year taxes are levied.
  • Eligibility Requirements:  Principal residence on a parcel of land of less than 40 acres. Owner must have limited income, be over 62 years old or handicapped (as determined by Social Security Administration), and have purchased property 10 years prior to applying for deferral of taxes.
  • General Description of Program:  A program to defer (not refund or credit) property taxes on a qualifying residence. Interest does accrue on deferred taxes.
  • Amount of Refund:  Up to ½ of property taxes on a qualifying principal residence.
  • Statutory Authorization:  W.S. 39-13-107(b)(iii)
  • Rule Citation:  Promulgated by County Commissioners
  • Contact Information:  County Assessor.
  • Funding Source:  County general fund.
  • Additional Information:  Taxpayer must file an annual affidavit indicating any significant change in financial status.  
Veteran's Property Tax Exemption Program
  • Administered By:  Local County Assessor, County Treasurer
  • Where to Apply:  Local County Assessor
  • Application Form:  Available at local County Assessor’s and/or County Treasurer’s office, and under the Tax Relief tab, Veterans section on this website..
  • Application Deadline:  Fourth Monday in May for property tax exemption.
  • Eligibility Requirements:  Honorably discharged veterans of WWI, WWII, Korea, Vietnam, or honorably discharged veteran who was awarded the armed forces expeditionary medal or other authorized service or campaign medal indicating service for the United States in any armed conflict in a foreign country (Qualified Medals); surviving spouses of qualifying veterans; certain disabled veterans may be eligible for the exemption.  See Statutes and Rules for more information.
  • General Description of Program:  Property tax exemption available to a qualifying combat veteran or his/her surviving spouse.
  • Amount of Refund:  $3000 in assessed value against real personal property. A surviving spouse may continue to collect the benefit until he or she remarries.  Must be a current Wyoming resident and must have lived in the state for three years. Exemption may be applied to the property tax of primary residence or motor vehicle registration.
  • Statutory Authorization:  W.S. 39-13-105
  • Rule Citation:  Chapter 14 – Section 17, Department of Revenue Rules
  • Contact Information:  Local County Assessor
  • Funding Source:  State general fund.
  • Additional Information:  Veteran or Surviving spouse must contact assessor annually.
For more information regarding all of the current property tax relief/credit/deferral programs, see the linked file below.


Subpages (2): Rules Veterans
Ċ
Dave Chapman (DOR),
Sep 19, 2017, 8:28 AM