2023 Appeal Information:
• A formal protest of your 2023 property value must be received in the Assessor’s Office by 5:00 P.M., Wednesday, May 17th, 2023.
o To formally contest your value, you must submit a statement, no later than thirty (30) days after the “Date Mailed” on the reverse side of this notice, to the assessor specifying the reasons why the assessment is incorrect. Your statement shall also include your name, mailing address, phone and email; legal description and location of the property; a concise statement of facts, issues and objections relevant to the assessment; a reference to applicable statutes, rules or other authority; a concise statement of the relief desired, and a copy of the assessment schedule.
• The Assessor’s office may schedule and perform an inspection of the interior and exterior of the property.
• A hearing will be scheduled with the County Board of Equalization. The Teton County Clerk will mail you important information regarding deadlines, and the date, time, and location of your official hearing.
o The County Board of Equalization has no authority to change your value or estimated tax due. The CBOE may only rule on whether the assessor valued your property in accordance with state statute and rules.
• Any additional evidence to support your claim that your value is incorrect must be supplied to the assessor within 30 days prior to your scheduled hearing.
• You, or an authorized representative, must appear before the County Board of Equalization on the specified date and time to testify.
o As the hearing is like a court proceeding that requires the coordination of many persons, such as the County Board of Equalization, Hearing Officer, court reporter, County Clerk and County Assessor, rescheduling is generally denied.
• A determination by the County Board of Equalization may be made at the time of the hearing, or later via mail.
• A final order will be filed no later than October 1, 2023, with each party.
• You, or the Assessor, may file an appeal to the State Board of Equalization no later than 30 days after the final order is filed.
Additional information regarding the appeal process can be found here:
An Assessor’s valuation is presumed valid, accurate, and correct, a presumption which survives until overturned by credible evidence. Holly Sugar Corp. v. State Board of Equalization, 839 P. 2nd 959 (Wyo. 1992). A mere difference of opinion as to value is not sufficient to overturn this presumption. J. Ray McDermott and Company v. Hudson, 370 P. 2d 364, 379 (Wyo.1962). The presumption is especially valid when the Assessor values property in accordance with the Board/Department Rules prescribing use of the CAMA system in the assessment of real property. Jan Charles Gray v. Wyoming State Board of Equalization (Wyo. June 9, 1995).