Keeping Law SimpleLegislation, clearly explained
Back to Wyoming
Wyoming2014Enacted

SF0033

Rules for County Property Tax Appeals

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law updates the rules for how property owners can appeal their property tax assessments and how county boards handle these hearings.

What it does

  • Requires county boards of equalization to provide a written decision on property tax protests by October 1.
  • Allows the state board of equalization to create rules that county boards must follow during appeals.
  • Requires hearings to be recorded electronically or by a court reporter or qualified stenographer.
  • Changes the deadline for exchanging evidence and witnesses to 30 days before the hearing.
  • Allows the county attorney to represent either the county board or the assessor, but not both.
  • Removes a duplicate section of the law regarding taxpayer remedies.

Who it affects

  • Property owners who want to contest their property tax assessment.
  • County boards of equalization that hear property tax appeals.
  • County assessors who defend property assessments.
  • The state board of equalization, which creates rules for these hearings.

Limits and unknowns

  • The law does not specify the exact rules the state board will create for hearings.
  • The law does not state how long the county board has to schedule the initial hearing after a protest is filed.

Plain language

Terms to know

County board of equalization
A local government group made of county commissioners that hears appeals about property tax values.
Ad valorem taxation
A tax based on the value of the property, such as a house or land.
Protest
A formal request by a property owner to change their property tax assessment.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestOfficial summaryCurrent bill text
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: SF0033 Drafter: JDA LSO No.: 14LSO-0158 Effective Date: 1/1/2015 Enrolled Act No.: SEA0044 Chapter No.: CH0106 Prime Sponsor: Joint Revenue Interim Committee Catch Title: County board of equalization-2. Subject: County board of equalization Summary/Major Elements: Existing law provides a process for review and contest of property assessments by the taxpayer. This bill revises the process by specifying certain rules related to the process of the hearing, including the role of the county attorney in the hearing. The bill specifies the state board of equalization has rulemaking authority for hearings at the county board of equalization. The bill specifies that the county board shall make findings not later than October 1 of each year. Comments: Contains a delayed effective date: January 1, 2015.

Public statements

Why lawmakers voted

Last checked Aug 7, 6:49 AM

Voted No

Why they voted this way

The lawmaker opposes the bill because the House changed the effective date from August to October, which they believe is not a good idea and requires further discussion.

Public statementFloor statement at 15:02 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill to standardize and clarify tax appeal processes, including updating deadlines for contacting assessors and filing appeals, as well as requiring electronic recording of hearings.

Public statementFloor statement at 1:19:32 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

7 roll calls

S Adopted JCC01 30-0-0-0-02014-03-04 · Senate30 yes 0 no
Yes
30
No
0
Absent
0
Excused
0
Conflict
0

Yes 30

Anderson JD S02Anderson JL S28Bernadine CraftS12Bill LandenR · S27Bruce Burns Jr.S21Cale CaseR · S25Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Dan DockstaderR · S16Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Fred M EmerichS05Gerald E GeisS20Henry R CoeS18John C SchifferS22John HastertS13John J HinesS23Larry HicksR · S11Leland G ChristensenS17Leslie J NuttingS07Michael J Mr. Von FlaternS24Nicholas POgden DriskillR · S01Paul R BarnardS15Ray R PetersonS19Stan CooperS14Tony RossS04Wayne H JohnsonS06
S Did Not Concur 0-29-1-0-02014-02-28 · Senate0 yes 29 no
Yes
0
No
29
Absent
0
Excused
1
Conflict
0

No 29

Anderson JD S02Anderson JL S28Bernadine CraftS12Bill LandenR · S27Bruce Burns Jr.S21Cale CaseR · S25Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Dan DockstaderR · S16Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Fred M EmerichS05Gerald E GeisS20Henry R CoeS18John HastertS13John J HinesS23Larry HicksR · S11Leland G ChristensenS17Leslie J NuttingS07Michael J Mr. Von FlaternS24Nicholas POgden DriskillR · S01Paul R BarnardS15Ray R PetersonS19Stan CooperS14Tony RossS04Wayne H JohnsonS06

Excused 1

John C SchifferS22
H Passed 3rd Reading 59-0-1-0-02014-02-27 · House59 yes 0 no
Yes
59
No
0
Absent
0
Excused
1
Conflict
0

Yes 59

Albert P Sommers Jr.H20Allen M JaggiH19Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25David R MillerH55Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Gerald GayH36Glenn W MonizH46Gregory R BlikreH53Hans HuntH02James W ByrdH44Jerry D PaxtonH47John C EklundH10John L FreemanH60John W PattonH29Katherine K ColemanH30Kathleen DavisonH18Keith M GingeryH23Ken A EsquibelH41Kendell R KroekerH35Kermit C BrownH14Lee FilerD · H12Lloyd LarsenR · H54Lynn HutchingsR · H42Mark H BakerH48Mark SemlekH01Martha D HalversonH22Mary A ThroneH11Matthias E GreeneH45Matt TeetersH05Michael D GreearH27Michael K MaddenH40Nathan A WintersH28Nicholas BNorine A KasperikH32Richard L CannadyH06Rita CampbellH34Robert M McKimH21Rosie M BergerH51Ruth A PetroffH16Samuel P KroneH24Stanley L BlakeH39Stephen D WattH17Susan S WilsonH07Thomas A LockhartH57Thomas F ReederH58Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

Excused 1

Steve HarshmanR · H37
H03 Recommended Amend and Do Pass 9-0-0-0-02014-02-24 · House9 yes 0 no
Yes
9
No
0
Absent
0
Excused
0
Conflict
0

Yes 9

Carl R LoucksH59Dan R KirkbrideH04David E NorthrupH50John C EklundH10Michael K MaddenH40Ruth A PetroffH16Semlek MTroy R MaderH52W. Patrick P GogglesH33
S Passed 3rd Reading 30-0-0-0-02014-02-18 · Senate30 yes 0 no
Yes
30
No
0
Absent
0
Excused
0
Conflict
0

Yes 30

Anderson JD S02Anderson JL S28Bernadine CraftS12Bill LandenR · S27Bruce Burns Jr.S21Cale CaseR · S25Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Dan DockstaderR · S16Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Fred M EmerichS05Gerald E GeisS20Henry R CoeS18John C SchifferS22John HastertS13John J HinesS23Larry HicksR · S11Leland G ChristensenS17Leslie J NuttingS07Michael J Mr. Von FlaternS24Nicholas POgden DriskillR · S01Paul R BarnardS15Ray R PetersonS19Stan CooperS14Tony RossS04Wayne H JohnsonS06
S03 Recommended Do Pass 4-1-0-0-02014-02-13 · Senate4 yes 1 no
Yes
4
No
1
Absent
0
Excused
0
Conflict
0

Yes 4

AndersonCale CaseR · S25J.L. (SD28)Ray R PetersonS19

No 1

Fred M EmerichS05
S Introduced and Referred to S03 30-0-0-0-02014-02-10 · Senate30 yes 0 no
Yes
30
No
0
Absent
0
Excused
0
Conflict
0

Yes 30

Anderson JD S02Anderson JL S28Bernadine CraftS12Bill LandenR · S27Bruce Burns Jr.S21Cale CaseR · S25Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Dan DockstaderR · S16Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Fred M EmerichS05Gerald E GeisS20Henry R CoeS18John C SchifferS22John HastertS13John J HinesS23Larry HicksR · S11Leland G ChristensenS17Leslie J NuttingS07Michael J Mr. Von FlaternS24Nicholas POgden DriskillR · S01Paul R BarnardS15Ray R PetersonS19Stan CooperS14Tony RossS04Wayne H JohnsonS06

Official activity

Bill history

  1. Assigned Chapter NumberLSO
  2. Governor Signed SEA0044Governor
  3. H Speaker Signed SEA No. 0044House
  4. S President Signed SEA No. 0044Senate
  5. Assigned Number SEA0044LSO
  6. S Recedes from NonconcurrenceSenate
  7. S Adopted SF0033JC01Senate
  8. H Appointed JCC01 MembersHouse
  9. S Appointed JCC01 MembersSenate
  10. S Did Not ConcurSenate
  11. S Received for ConcurrenceSenate
  12. H Passed 3rd ReadingHouse
  13. H Passed 2nd ReadingHouse
  14. Amendment AdoptedHouse
  15. H Passed CoWHouse
  16. Amendment AdoptedHouse
  17. H Amendments AdoptedHouse
  18. Amendment AdoptedHouse
  19. H Placed on General FileHouse
  20. H03 Recommended Amend and Do PassHouse

Changes

Amendments

3 stored

SF0033H2001

Adopted 2nd reading by GINGERY

SF0033HW001

Adopted, Corrected Committee of the Whole by MADDEN

SF0033HS001

Adopted Standing Committee by H03