Read the full stored bill text
21LSO-0482
2021
STATE OF WYOMING
21LSO-0482
Numbered
2.0
HOUSE BILL NO. HB0114
Property tax assessment.
Sponsored by: Representative(s) Harshman, MacGuire and Sweeney and Senator(s) Landen
A BILL
for
AN ACT relating to property tax assessment; repealing provisions for the election of county assessors and providing for appointment of county assessors by the board of county commissioners; providing a limitation on the maximum increase of property tax assessment as specified; providing conforming changes; specifying applicability; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 18
‑
3
‑
201(a), (c) and (d), 18
‑
3
‑
202, 22
‑
2
‑
105(a)(ii)(intro), 22
‑
6
‑
117(a)(ix),
39
‑
11
‑
101(a)(xvii)(C) and 39
‑
13
‑
103(b)(iii)(C) and by creating a new paragraph (xviii) are amended to read:
18
‑
3
‑
201.
Qualifications; certification and education.
(a)
There shall be
elected
appointed by the board of county commissioners
in each county a county assessor
as provided by the Wyoming Election Code of 1973 as amended,
who shall be a qualified elector and own real property in the county in which
he is elected
the assessor is appointed
.
The county assessor shall be a certified real estate appraiser and have any other qualifications determined necessary by the board of county commissioners.
(c)
As used in this section "property tax appraiser" means any employee of the state or any county, including
elected
county assessors, who makes valuation judgments used as a basis for ad valorem taxation.
(d)
No individual shall perform the duties or exercise the authority of a property tax appraiser unless
the person is certified by the department of revenue. No certificate shall be issued to any individual who has not demonstrated to the department of revenue that the individual is competent to perform the necessary work or administer the necessary operation of an assessor's office. An individual may serve as county assessor without certification for
one (1) elected term and the remainder of any unexpired term to which appointed
not more than two (2) years
.
18
‑
3
‑
202.
Oath.
Before entering upon the duties of his office, the county assessor shall take and subscribe the following oath or affirmation: "I, .... having been
elected
appointed
assessor of .... county, state of Wyoming, do solemnly swear (or affirm) that I will faithfully and impartially perform the duties of assessor of the county of ...., state of Wyoming, according to law and to the best of my ability, and that I will without fear or favor assess all taxable property within the county of ...., at its fair value. So help me God".
22
‑
2
‑
105.
Terms of office and offices voted on at general elections.
(a)
The terms of office and offices voted on at general elections are as follows:
(ii)
Four Year Term.
‑
At the general election in 1974 and in every fourth (4th) year thereafter, there shall be elected the following officers: one (1) governor, one (1) secretary of state, one (1) state treasurer, one (1) state auditor, one (1) superintendent of public instruction, county clerks, county treasurers,
county assessors,
county coroners, county and prosecuting attorneys, district attorneys, sheriffs, clerks of the district court. At every general election there shall be elected the necessary member or members of the Wyoming senate and county commissioners. The question of retention of a circuit court judge or a magistrate of the circuit court shall be submitted:
22
‑
6
‑
117.
Order of listing offices in partisan elections.
(a)
The major party primary and general partisan election ballots shall contain the offices to be voted on in the following order:
(ix)
Candidates for county commissioner, coroner, district attorney, county attorney, sheriff, clerk, treasurer
, assessor,
and clerk of the district court;
39
‑
11
‑
101.
Definitions.
(a)
As used in this act unless otherwise specifically provided:
(xvii)
"Taxable value" means a percent of the fair market value of property in a particular class as follows:
(C)
All other property, real and personal, including property valued and assessed under W.S. 39
‑
13
‑
102(m)(vi) and (ix), nine and one
‑
half percent (9.5%)
, subject to the limitation imposed by W.S. 39
‑
13
‑
103(b)(xviii)
.
39
‑
13
‑
103.
Imposition.
(b)
Basis of tax.
The following shall apply:
(iii)
Beginning January 1, 1989, "taxable value" means a percent of the fair market value of property in a particular class as follows:
(C)
All other property, real and personal, nine and one
‑
half percent (9.5%)
, subject to the limitation imposed by paragraph (xviii) of this subsection
.
(xviii)
To secure a just valuation for taxation of property as required by the Wyoming constitution, the taxable value of any property in the all other property class identified in subparagraph (b)(iii)(C) of this
section, shall not increase in any one (1) year by more than fifty percent (50%) from the taxable value of the property determined in the prior year, not including any taxable value increase attributable to changes, additions, reductions or improvements to the property made in the prior year.
Section 2.
The provisions of W.S. 18
‑
3
‑
201, 18
‑
3
‑
202 and 22
‑
6
‑
117(a)(ix) as amended by section 1 of this act providing for the appointment of county assessors by the board of county commissioners shall not apply in any county until the expiration of the term of office of any county assessor elected prior to the effective date of this act.
Section 3
.
This act is effective January 1, 2022
.
(END)
1
HB0114