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Research Aid

Wyoming Commercial Property Tax
Sources & Background

These links let Wyoming voters review the rules and public records behind the survey. Source review is optional and is not required to answer the survey. The questions are intended to measure opinion, not persuade.

Research aid — not legal advice

This page is a research aid for Wyoming voters. It pairs claims made in the survey context with their primary official sources — the Wyoming Department of Revenue, the Wyoming Legislature, the Wyoming Secretary of State, the State Board of Equalization, and Natrona County. County offices, the Department of Revenue, the Legislature, and the State Board of Equalization remain the official sources for decisions and deadlines. Do not treat this page as legal advice.

Download the full source packet

All of the sources below, plus survey-ready explanations for market value, taxable value, mill levies, notices, appeals, and business personal property, are collected in one PDF.

Download the Source Packet (PDF)

Why this survey was created

Wyoming commercial property is generally assessed at 9.5% of market value (industrial property generally at 11.5%). That means the core public question is not whether every county invents its own commercial tax rate — the rate is set statewide. The better question is whether valuation methods, classifications, notices, mill levies, business personal property rules, and appeal rights are clear enough for the people paying the bill.

Natrona County and Casper are the starting case study because public records and local tools — a valuation review process, published mill levies, a property search portal, and business personal property guidance — are available for review. This survey asks citizens across all 23 Wyoming counties whether the same questions matter statewide.

Key distinctions

  • The statewide assessment rate (9.5% commercial, 11.5% industrial) is set by law — it is not set county-by-county.
  • Assessed value is not the same as the final tax bill: mill levies (set by cities, school districts, and special districts) are applied on top of assessed value to produce the bill.
  • An appeal concerns market value and assessment correctness, not general tax policy or mill-levy rates.
  • Business personal property (equipment used to generate revenue) is self-reported annually, generally by March 1, separately from real property valuation.

Claims and source support

Commercial property is generally assessed at 9.5% of market value; industrial property generally at 11.5%.
Wyoming Dept. of Revenue — Commercial & Industrial Property Defines market value vs. taxable value and states the statewide assessment percentages.
Wyoming's Constitution requires equal and uniform taxation within each class and subclass of property.
Wyoming Constitution, Article 15, Section 11 (official PDF) Requires uniform valuation, establishes property classes, and gives the Legislature authority to set assessment percentages.
Property is listed, valued, and assessed annually as of January 1; assessment schedules include current/prior fair market value, the assessment ratio, prior-year taxes, estimated current-year taxes, and a statement of the contest process.
Wyoming Statutes Title 39, W.S. 39-13-103 (official PDF) Sets the annual valuation cycle and required contents of assessment schedules/notices.
A taxpayer may contest an assessment by filing a statement with the county assessor within 30 days after the assessment schedule is sent.
Wyoming Statutes Title 39, W.S. 39-13-109 (official PDF) Sets the appeal filing deadline and evidence-exchange procedure before a county board hearing.
Final county board of equalization decisions may be appealed to the State Board of Equalization by written notice within 30 days.
Wyoming State Board of Equalization — Appeal FAQ Explains the next step in the appeal process after a county board decision.
A mill levy is calculated as assessed value multiplied by the mill rate, divided by 1,000; 2025 mill levies are published by taxing district, including Casper and surrounding areas.
Natrona County Assessor — Mill Levies Explains the mill-levy formula and publishes district-by-district rates.
The Property Tax Division maps governmental entities and special districts that can levy a mill; county assessors use this in the statewide CAMA system.
Wyoming Dept. of Revenue — Tax Districts, General Information Explains tax-district mapping and statewide mass-appraisal (CAMA) methodology.
Chapter 9 rules govern county assessment methodology under Department of Revenue rules.
Wyoming Dept. of Revenue — Rules & Regulations (Chapter 9) Property Tax Valuation Methodology and Assessment (County Assessments).
Natrona County publishes a valuation review process, including the 2026 assessment mailing date, review deadline, and appeal next steps.
Natrona County Assessor — Property Valuation Review Process The Natrona County / Casper case-study source for review deadlines and appeal steps.
Natrona County lists real property, business personal property, and commercial income-approach resources, including self-reporting guidance.
Natrona County Assessor — Real Property Business personal property self-reporting and commercial income-approach valuation resources.
A public property search tool provides ownership, characteristics, assessed values, and taxes for the assessment year.
Natrona County Assessor — Property Search Public comparison tool referenced by the survey's transparency-tool questions.
The Department of Revenue publishes statewide assessment data for download, current as of January 1, 2026.
Wyoming Dept. of Revenue — Assessment Data Download Statewide data resource referenced by the survey's public-trend-report questions.

Official sources

Wyoming Dept. of Revenue — Commercial & Industrial Property

Market value, taxable value, assessment rates, and personal property reporting deadlines.

Wyoming Constitution (official PDF)

Article 15, Section 11 — uniform valuation and equal and uniform taxation within class/subclass.

Wyoming Statutes Title 39 (official PDF)

W.S. 39-13-103 (valuation, notices) and W.S. 39-13-109 (appeals) among other property tax statutes.

Wyoming State Board of Equalization — Appeal FAQ

What happens after a county board of equalization decision.

Wyoming Dept. of Revenue — Rules & Regulations

Chapter 9, Property Tax Valuation Methodology and Assessment.

Wyoming Dept. of Revenue — Tax Districts

Tax-district mapping and statewide CAMA methodology.

Wyoming Dept. of Revenue — Assessment Data Download

Statewide assessment data resources, current as of January 1, 2026.

Natrona County / Casper case-study sources

Natrona County is the case study because these public tools are available for review. Other Wyoming counties may publish similar information at different addresses.

Natrona County Assessor — Property Valuation Review Process

2026 assessment mailing date, review deadline, review process, and appeal next steps.

Natrona County Assessor — Mill Levies

Mill-levy formula and 2025 rates by taxing district, including Casper.

Natrona County Assessor — Real Property

Residential/commercial/industrial resources, income approach to value, and business personal property guidance.

Natrona County Assessor — Property Search

Public search for ownership, characteristics, assessed values, and taxes.

Questions to consider while reading

  • Is the concern the statewide assessment rate, or the valuation/notice/appeal process around it?
  • Do published notices give owners enough information to understand a change in value?
  • Would a public trend report or comparison tool make county-to-county review easier?
  • Do small businesses have what they need to understand personal property reporting and appeals?

Notes for responsible use

  • This packet is for public education and survey design. It is not legal advice — county offices, the Department of Revenue, the Legislature, and the State Board of Equalization remain the official sources for decisions and deadlines.
  • Distinguish the statewide assessment rate (fixed by law) from local mill levies (which vary by taxing district) — these are different steps in the calculation.
  • Deadlines (e.g., the 30-day appeal window, March 1 personal property reporting) should be verified against current official notices before citing as universal.
  • Results from this survey represent participating voters only. They are not a scientific sample of Wyoming public opinion.

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