Wyoming property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

W.S. 39-13-108(b)(ii): unpaid taxes become delinquent after the payable date and bear 18% annual interest.

Official source. Statutory. Verified .

Appeal process

The state Board of Equalization hears appeals from county Boards of Equalization under 39-11-102.1(c).

Official source. Statutory. Verified .

Long-term homeowner exemption

Primary-residence owner or spouse age 65+ who has paid Wyoming residential property tax for at least 25 years; 50% exemption applies to first $3 million of fair market value.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Wyoming?

The state Board of Equalization hears appeals from county Boards of Equalization under 39-11-102.1(c).

Sources

wyoleg.gov
is delinquent after the day on which it is payable and shall bear interest at eighteen percent (18%) per annum until paid or collected;

Verified October 24, 2026

statutes.wyoleg.gov
shall hear appeals from county boards of equalization and review final decisions of the department

Verified October 24, 2026

wyoleg.gov
long-term homeowners

Verified October 24, 2026

wyoleg.gov
For residential real property used as a primary residence, if the owner or their spouse is sixty-five (65) years of age or older and the owner or their spouse has paid residential property tax in Wyoming for twenty-five (25) years or more on any residential property, the amount of the exemption shall be fifty percent (50%) of the fair market value of the residential real property, provided that the exemption shall only apply to the first three million dollars ($3,000,000.00) of the fair market value of the residential real property;

Verified October 24, 2026