General Information

Public Utilities

The Property Tax Division is responsible for annually valuing all public utilities. Companies having ownership in a public utility doing business in Wyoming are also valued by the Property Tax Division. Wyoming Public Utilities are defined as: Major and Rural Electric Companies, Municipal Electric Companies,  Gas and Liquid Pipelines, Gas Distribution Companies, Major and Rural Telecommunication Companies, Cable/Satellite Companies, Airlines, Railroads, Railcar Companies.  

Mineral and Oil & Gas Companies are valued by the Wyoming Department of Revenue Mineral Tax Division.   Commercial, Residential, and Industrial Property is valued by the local County Assessor.    For more information regarding those property types, please direct your inquiries to those agencies for more information.

Tax Reporting for new Public Utility Companies: Please contact your industry’s appraiser listed below to set up a new tax account or for more information.