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.

Telecommunications, Cellular, Cable and Satellite

Appraiser:   Jori Johnson

Phone:          (307) 777-5328


Gas & Liquid Pipelines, Gas Distribution., Private Rail Cars, Airlines

Appraiser:   Jennifer Freier

Phone:           (307) 777-5299


Electric, Railroads

Appraiser:   David Franck

Phone:           (307) 777-5431


Appraisal Supervisor

Appraiser:   Alan Lemaster

Phone:           (307) 777-3450


Appeal Process

The Wyoming State Board of Equalization is responsible for all appeals.  Please direct all questions and concerns to their attention for assistance.  All inquiries including filing an appeal should be directed to the State Board at 307-777-6989, or emailed to their attention at

How do I appeal a decision of the Department of Revenue to the State Board of Equalization?

PSC Information

The Wyoming Department of Revenue works in coordination with the Public Service Commission to request, track and bill Gross Intrastate Retail Revenues for public utility companies doing business within the State of Wyoming.  The Public Service Commission identifies these companies and sets the tax rate on an annual basis, while the billing and collection of this tax is completed by the Department of Revenue.  Further information on this process can be found on the Public Service Commission website or by calling (307) 777-7427.  For specific questions regarding billing or payments please contact Justin McNamara at (307) 777-5232 or by email at