Wyoming Administrative Code Agency 211 - Equalization, Board of
1. What is the Wyoming Administrative Code (WAC)?
The Wyoming Administrative Code (WAC) is the collection of rules and regulations created by Wyoming state agencies to carry out state laws. Each agency in Wyoming has a number, and its rules are published in the WAC. These rules have the force of law and explain how the laws passed by the Wyoming Legislature are applied.
2. What is Agency 211?
Agency 211 in the WAC refers specifically to the Board of Equalization.
The Board of Equalization is a state-level agency that deals with property tax assessments. Essentially, it makes sure that property taxes across Wyoming are fair and consistent, preventing situations where one person or area pays much more than another for similar property.
3. Purpose of the Board of Equalization
The main responsibilities include:
Ensuring Uniform Property Taxation
Wyoming counties assess property for taxes.
The Board reviews these assessments to make sure property is valued fairly and uniformly across different counties.
Correcting Inequities
If a property owner believes their property was overvalued for taxes, they can appeal.
The Board reviews such cases and can adjust property values.
Certifying County Assessed Values
After review, the Board certifies the total value of property in each county for tax purposes.
This certification is critical for calculating the statewide distribution of taxes.
4. How the Board Operates
Composition: Usually includes state officials such as the State Treasurer, State Auditor, and the Director of the Department of Revenue, or their designees.
Meetings: They meet annually or as needed to review assessments submitted by county assessors.
Decisions: The Board has the authority to raise, lower, or leave unchanged property assessments to ensure fairness.
5. Rules in WAC for Agency 211
The rules under Agency 211 explain things like:
Filing and Appeals Procedures
How property owners or county assessors can file complaints or appeals regarding assessments.
Deadlines for submission and required documentation.
Assessment Standards
How property values should be determined.
Methodologies for valuing real estate, personal property, and special property like utilities or machinery.
Equalization Process
Step-by-step review of county assessments.
How adjustments are made to ensure consistency statewide.
Certification
Final numbers for each county are certified to the Department of Revenue.
These numbers are then used for allocating tax revenue and ensuring compliance with Wyoming law.
6. Why This Matters
Ensures that all taxpayers pay their fair share.
Prevents tax inequities between counties.
Provides a formal process for challenging unfair assessments.
Supports statewide consistency in funding for public services.
✅ Summary in Simple Terms:
Agency 211 – Board of Equalization in Wyoming is the official group that makes sure property taxes are fair across the state. They review county property assessments, fix any unfair valuations, and certify values for statewide tax purposes. Their rules in the Wyoming Administrative Code explain how they do this, including filing appeals, reviewing property values, and certifying results.
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