Value Disputes

Basic Procedures • Review Process • Formal Appeal Process

Property Review and Appeal

Property owner participation and education are key to a fair system of taxation. The goal of the Uinta County Assessor’s Office is to ensure all taxpayers are aware of their rights and to make the process as efficient and painless as possible.

Calendar of Events

Wyoming Statute 39-13-103

It directs that all property will be listed, valued and assessed as of January 1 of each year. Assessment schedules must be mailed to all property owners on or before the fourth Monday of April.

Wyoming Statute 39-13-109(b)(i)

The county assessor shall notify any person whose property assessment has been
increased by the county board of equalization of the increase. Any person wishing to review an
assessment of his property shall contact the county assessor not later than thirty (30) days
after the date of the assessment schedule. Any person wishing to contest an assessment of his
property shall file not later than thirty (30) days after the date of the assessment schedule
properly sent pursuant to W.S. 39-13-103(b)(vii), a statement with the county assessor
specifying the reasons why the assessment is incorrect. The county assessor shall provide a
copy to the county clerk as clerk of the county board of equalization. The county assessor and
the person contesting the assessment, or his agent, shall disclose witnesses and exchange
information, evidence and documents relevant to the appeal, including sales information from
relevant statements of consideration if requested, no later than fifteen (15) days prior to the
scheduled county board of equalization hearing. The assessor shall specifically identify the
sales information used to determine market value of the property under appeal. A county board
of equalization may receive evidence relative to any assessment and may require the person
assessed or his agent or attorney to appear before it, be examined and produce any documents
relating to the assessment. No adjustment in an assessment shall be granted to or on behalf
of any person who willfully neglects or refuses to attend a meeting of a county board of
equalization and be examined or answer any material question upon the board's request.

Basic Procedures

The assessment schedules mailed by the Assessor’s Office contain the legal description of the property, the estimated fair market value and the assessed value. When the property owner receives the assessment schedule it should be opened immediately and reviewed. Particular attention should be paid to the market value. Does it represent what the property would have been worth if sold on January 1 ? If the value is within reason and no other errors are noted on the assessment schedule, further action is not required. However, if you disagree with the value, come in to the Assessor’s Office as soon as possible to initiate the review process. The process is divided into Review and Formal Appeal.