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?

  • For information about the appeal process you can request a copy of the rules of the State Board of Equalization, or you may obtain them at Rules, Wyoming State Board of Equalization. Appeals of this nature are processed pursuant to Rules, Wyoming State Board of Equalization, Chapter 2. It is the duty of each party to be familiar with the State Board’s rules.

  • You can appeal any final decision of the Department of Revenue by filing a case notice with the State Board within thirty (30) days of the date of the final administrative decision at issue or of the date of mailing of the final administrative decision as evidenced by a legible postmark, whichever is later.

  • A case notice must be delivered to the State Board’s Executive Secretary via one of the following methods:

    • Mailed to P.O. Box 448, Cheyenne, Wyoming 82003-0048; or

    • Faxed to 307-777-6363.

  • The case notice must include: 1) A copy of the decision appealed from; 2) A statement in ordinary and concise language of the facts and errors alleged to have been committed and issues upon which the appeal is based; 3) The amount of the tax assessment or refund denial, and the amount of tax in controversy; and 4) The relief sought.

  • The case notice must be signed by the Petitioner or their representative or attorney and must include a mailing address, telephone number, and fax number if available, of the Petitioner and their representative or attorney.

  • A copy of the case notice must be mailed or otherwise delivered to the Department of Revenue at the same time it is delivered to the State Board.

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