Posted onNovember 6, 2024|Comments Off on Revenue to Consider Copious Tax Bills
The Joint Interim Revenue Committee will meet on November 18th and 19th to discus a bevy of property tax bills.
The committee will consider a total of fourteen bills that have the potential of changing property tax revenues in Wyoming, from a bill that would exempt all state lands from taxation – even for non-governmental use – to bills that would automatically reduce a county’s mill levy based on prior year revenues.
One bill draft even targets the long-term homeowner tax exemption that hasn’t even been implemented yet. That draft removes language that would allow a surviving spouse of a qualified person to continue to receive the exemption.
The most comprehensive bill is a draft titled, “Tax reform 2025” that contains almost every property tax change that’s been proposed over the last couple sessions. Over twenty-five pages, the reform bill would decrease the industrial property tax rate from 11.5% to 9.5%, exempt $50,000 in market value of personal property, exempt the first $200,000 of residential property, and raise the property tax refund limit to $1,000, to name just a few of the changes.
It’s hard to know how much of the committee’s work will be used during the upcoming session that starts in January, and how much of it will be scrapped by a Revenue Committee that may look much different. The newly elected legislative leadership will appoint new members to the committee before the session.
The case was in regard to land the state owns but leases to a private company in Evanston for a truck stop. County Assessors have long argued that property owned by the government but not used for a governmental purpose should be taxable. The Uinta County Assessor taxed the property and the State applied for a tax exemption, which the Assessor denied.
The State appealed the issue to the County Commissioners, sitting as the County Board of Equalization, who found for the State. The Assessor appealed their decision to the State Board of Equalization, who reversed the County’s decision and sided with the Assessor. The State appealed to the District Court, who sided with the Assessor, and finally to the Supreme Court.
In pleadings to the Court, the State argued that, since the primary purpose of the land leased to the truck stop was to support the state hospital, the lease was for a “governmental purpose.” The State also argued that finding the State liable for taxes on the property would have broad implications for other lands managed by the State Board of Land Commissioners. The State wrote, “The Board leases millions of acres of state land to private entities who conduct commercial businesses on the land. For example, grazing livestock by a private lessee is not a governmental purpose … the vast majority of state lands are leased to private entities who conduct commercial business, not governmental purposes.”
The Court was not compelled by either argument, finding that the lease was not a governmental purpose and that the Court is not required to consider the implications of their decisions, only whether their decision is Constitutional. The Court noted the legislature had opportunity to exempt the property from taxation through statute but had declined.
The decision may indeed have a significant impact on property tax rolls and taxes, if Assessors statewide begin adding land owned by the State but leased to others for grazing, minerals, or other purposes.
Comments Off on Wyoming Supreme Court Sides with Assessor
Posted onSeptember 27, 2024|Comments Off on Appropriations Discusses Infrastructure Bill
The Joint Appropriations Committee met Friday, September 27th in Douglas and discussed a draft bill titled, “Protecting critical infrastructure from foreign adversaries.” The bill would prevent foreign ownership of property surrounding areas designated as critical infrastructure.
The bill also includes provisions that require language be added to tax assessments and tax notices stating, “that a prohibited foreign party shall apply to the office of homeland security to determine if a conveyance of real property in the State of Wyoming is located on, within or partially within a critical infrastructure zone.”
Representative Sherwood (D-Albany) moved to strike the notification provisions as the notifications were designed for current owners of property and not prospective owners, an amendment that Rep. Walters (R-Natrona) also supported. However, the amendment failed on a 4-4 vote.
The committee voted to sponsor the bill for the upcoming 2025 legislative session, set to begin in January.
Comments Off on Appropriations Discusses Infrastructure Bill
Congratulations to the new officers elected at the 2024 WACO meeting in Rock Springs. The new officers are:
President Lindsey West, Carbon County
Vice-President Mark Cowan, Sweetwater County
Treasurer Tracy Fletcher, Albany County
Secretary Leticia Dominguez, Goshen County
We’d also like to send our thanks to the outgoing president, Emily Paravacini, for all of her amazing work during her time as President. We’ve all benefitted from her work.
Posted onOctober 3, 2022|Comments Off on New Officers Elected
Congratulations to Emily, who was voted in as the new President of the association at the WACO meetings in Gillette. Congratulations also to Leticia, who will be the new Vice-President. Thanks to Tracy for maintaining her position as Treasurer and Doris for agreeing to serve as the association’s secretary. We appreciate your service!
The Wyoming Taxpayers Association hosted a forum entitled, “A Twenty Year Review of Tax Reform 2000,” discussing the effort twenty years ago to reform the tax system and where we are today. The forum can be viewed here:
Posted onMarch 18, 2020|Comments Off on Counties Respond to COVID-19
Laramie County Closes to Walk-In Traffic
On Tuesday, March 17th, the Laramie County Commissioners issued a statement detailing the County’s response to COVID-19, including most offices closing to walk-in traffic and only being available by appointment. The County is asking all citizens to conduct business online, via email or over the phone when possible.
Teton County Closes Businesses; County Remains Open
Teton County issued public health orders on March 17th closing a variety of establishments, including theaters, bars, coffee shops, restaurants and museums.
Teton County offices remain open but the County is encouraging all individuals to contact the offices via email or phone and conduct business remotely vs. in-person.
The Fremont County Commissioners issued a directive on March 17th for all county offices to close to the pubic with employees working. The County is encouraging the public to contact various offices via telephone or email for all business needs.
Albany County Closes to the Public
On March 18th, the County issued this statement, indicating the county offices would be closed to the public. Only the courts will remain open for public access.
Sweetwater County Closed to Public
The Sweetwater County offices have closed to the public and will be conducting business online, by mail, or over the phone.
Niobrara County Closes to Public; Issues Statement
Niobrara County issued a statement that beginning March 18, the courthouse would have limited public access, with services available via phone, fax, email or online. They are also offering curbside service by appointment.
Washakie County has closed its county offices to the public as of March 17th and will re-evaluate the closure in two weeks.
Sublette County to Close; Issues Statement
Sublette County Administrator Matt Gaffney issued a statement on March 18th that their county offices would be closed to the general public, effective 5:00 pm on March 19th. The statement said,
“Please be advised that pursuant to the guidance of the Sublette County Health Officer, all County facilities will be closing to the general public at 5:00 on March 19, 2020. There will be a statement from Commissioner Burnett later today to all County supervisors addressing the closure. The intent is that County operations continue uninterrupted as best as possible after the closure, and that each department conducts as much business it can by phone, email, regular mail, fax, etc. I know that each County department has different needs and missions, so please take whatever steps are necessary to continue the work of your department. Feel free to contact me should you have any questions. Thanks for your patience and dedication, and please know that the County is doing everything it can to protect the public and its employees during these uncertain times.“
Converse County Closes to Public
Converse County issued a press release that the courthouse will be open but most county offices will be closed to the public effective March 19th. The offices will conduct business via email, phone, mail or the internet.
Natrona Closes Courthouse, Other Offices
Update: On March 20th, the County issued a statement that some offices, including the Courthouse, were closing to the public.
Natrona County issued a statement on March 18 that their County offices are “currently open and serving the public.” The statement did encourage citizens to take advantage of services offered through the mail or internet.
Carbon County Requests Essential Business Only
The Carbon County Commissioners issued a statement on March 17th asking the public, “to limit traffic into county offices to essential business only beginning immediately.” The statement asked those with symptoms or who have traveled into high-risk areas to handle business through the mail or internet.
UPDATE: Effective March 20th, the commissioners announced the public would only have limited access to the courthouse and that county offices would be closed to the public.
Sheridan County Closes
Effective March 19th, the County offices in Sheridan County will have limited access to the public, per a statement issued today.
Goshen Closes to Walk-Ins
Goshen County issued a statement that as of March 20, the county offices were closing to walk-in visitors and would be available by appointment only.
Hot Springs County closes to the Public
Effective March 23rd, the Hot Springs County courthouse has closed to the public. All transactions are being completed by appointment only.
Johnson County Announces Closing
Johnson County issued a statement on March 26th that the county facilities would be closed to public traffic. The public is encouraged to contact each office individually to make an appointment to conduct business.
Some Platte County Offices Close Doors
As of March 26th, Platte County’s web site indicated that county offices were still operating during business hours though some may have their doors closed. The public is encouraged to conduct business through the mail or online.
Weston County Courthouse Closes
On March 25th, Weston County closed the courthouse to the public. Drop boxes were made available for drop-offs and the public was encouraged to contact offices for instructions on how to conduct business.
Crook County Courthouse Closed
On March 18th, the Commissioners issued a letter indicating that public access to the courthouse would be limited through April 6th. The letter indicated that offices would be offering curbside service.
Platte County Open, Encouraging Alternative Services
The Platte County Treasurer’s Office is open to the public. We are encouraging the public to utilize the drop box located in the alley between the Courthouse and the Jail, the mail service, or our online services. However, we are allowing one person at a time to come in the office. We just ask that people maintain the social distancing that is encouraged.
