State Tax Laws > Property Taxes > Wyoming (Summary)

Tax Type: Ad Valorem

Description: Wyoming is a fractional assessment state. The taxable value is based on a portion of the full value, the fractional amount is 9.5% for agricultural property.

Law: Agricultural Land Use Sec. 39-13-101

Objective: Many states have laws regarding the preferential assessment of agricultural land. In Wyoming, agricultural land is taxed based on the land’s productive capability under normal conditions.

Forest Tax Program Requirementsv

Min/Max Acreage: N/A

Min. Stocking Growth: N/A

Forest Management Plan: N/A

Duration of Enrollment: N/A

Evidence of Use: Previous two years in agricultural use.

Penalties for Use Change: N/A

Program Administration

State: N/A

County Tax Assessor and Commissioner: Maintains the state wide mass appraisal database, provides assistance to County assessors and monitors their daily work practices.

University: N/A

Landowner: N/A

For a more in depth discussion of Wyoming property taxes click here!