State Statutes

Legal Basis for Assessing Property

Wyoming Constitution Article 15, Section 11. (a)

"All property, except as in this constitution otherwise provided, shall be uniformly valued at its full value as defined by the legislature,..." View the entire Wyoming Constitution.

Wyoming Statute 39-13-103. (b)(i)

"Except as otherwise provided: (A) All taxable property shall be annually listed, valued and assessed for taxation in the county in which located and in the name of the owner of the property on January 1;..." View the entire Wyoming Statute 39-13-103. (b)(i).

Wyoming Statute 39-13-103. (b)(ii)

"All property shall be annually valued at its fair market value. Except as otherwise provided by law for specific property, the department (Department of Revenue) shall prescribe by rule and regulation the appraisal methods and systems for determining market value using generally accepted appraisal standards." View the entire Wyoming Statute 39-13-103. (b)(ii).

Wyoming Department of Revenue Rules, Chapter 9 Section 6(f)(B)

The Wyoming Department of Revenue identifies the Wyoming Personal Property Valuation Manual as the instrument of 39-13-103 above. The manual contains general listings of personal property categories, trending and depreciation tables, and other related information. The Manual is available from the:

Wyoming Department of Revenue
122 W 25th Street
Herschler Building
Cheyenne, WY 82002-0110.

View the Wyoming Department of Revenue Rules and Regulations.