Skip to content
Property Tax Calculatorby state · levy atlas Index

Sheet WY · 2026 rules

Wyoming Property Tax Calculator

Wyoming taxes 9.5% of fair market value. Since 2025 a home its owner lives in also has 25% of its first $1 million of value exempt, and the year-over-year rise in a single-family home’s assessed value above 4% is exempt as well.

Rules verified 17 primary sources Editorial policy

Estimate your 2026 Wyoming bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to State school levy, County school levy, Other local levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

The 12-mill state school levy and the 6-mill county school levy are built in; enter the remaining mills from your county’s levy sheet.

Wyoming · 2026 (values as of Jan 1, 2026; first-half taxes due Nov 10, 2026) Needs inputs
Wyoming estimated annual property tax —
  • Tax — State school levy —
  • Tax — County school levy —
  • Tax — Other local levies —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Choose the actual approved homestead status.
Assessment basis (approved taxable figure for continuing property) —
Taxable value — State school levy —
Taxable value — County school levy —
Taxable value — Other local levies —
Effective rate on market value —

What this estimate leaves out

Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.

How Wyoming turns value into a tax bill

Wyoming statewide rules
StepWyoming ruleSource
Value Fair market value (estimated by the county assessor as of January 1) [1][2][3]
Assessment 9.5% of fair market value [1][2][3]
Annual limit The increase in a single-family home’s assessed value over last year above 4% is exempt.The compiled statute describes a 4% valuation exemption, but its 2026 court treatment and interaction with the 25% homeowner exemption require county confirmation. Continuing property therefore requires the county-approved taxable assessment after these rules; this worksheet does not assume an unverified ordering. [5][6][16]
Exemption Homeowner exemption (25% of the first $1,000,000): 25% (max $250,000) off fair market value; all levies.Single-family residential structure (house, modular, mobile home, town house, condo) and associated improved land; from TY 2026 the claimant must actually reside there at least 8 months of the year (active-duty military exception if it is the member's legal domicile). Cannot be combined with the long-term homeowner exemption for the same property in the same year. Maximum exemption = $250,000 of FMV (= $23,750 taxable value). [4][8]
Exemption Long-term homeowner exemption (50% of the first $3,000,000): 50% (max $1,500,000) off fair market value; all levies.Primary residence (resided at least 8 months of the year) where the owner or spouse is 65 or older and the owner or spouse has paid residential property tax in Wyoming for 25 years or more; claim filed with the county assessor by March 1. Mutually exclusive with the 25% homeowner exemption (claim one or the other). Repealed effective July 1, 2027. [7][17][15]
Exemption Veterans’ exemption: the actual approved amount you enter off assessed value; all levies.Bona fide Wyoming resident for at least 3 years; honorably discharged veteran of listed wartime periods or with an expeditionary/campaign medal for armed conflict in a foreign country, or a disabled veteran with a compensable service-connected disability; certain surviving spouses/parents. Applies only to the principal residence (real property); sworn claim by the fourth Monday in May. The same annual $6,000 may also be used against vehicle registration fees, so the amount left for the home can be lower. [9]
Rate State school levy: local rate — you enter it.Actual state school levy, which may differ from the statutory 12-mill starting amount under the reduction provision; the actual 2026 certification is required.
Rate County school levy: 6 mills everywhere in Wyoming.County wide school levy (6 mills, every county)
Rate Other local levies: local rate — you enter it.All other mill levies (school district, county, city/town, special districts) - from your tax notice

Wyoming property tax rules in brief

Wyoming taxes residential property on taxable value equal to 9.5% of fair market value, the same ratio used for all property other than industrial (11.5%) and mineral production (100%).13

Total tax equals taxable value times the total mill levy; a mill is $1 per $1,000 of taxable value.14

Every parcel carries a 12-mill statewide school levy and a 6-mill county wide school levy in addition to local levies.1011

Since 2025 an owner-occupied single-family home can exempt 25% of its fair market value, limited to the first $1 million of value; from 2026 the owner must live there at least 8 months a year.48

A 2024 law exempts any rise in a single-family home's assessed value above 4% over the prior year, except after a purchase in the prior calendar year or where the increase comes from new construction or additions.5616

Home owners 65+ who have paid Wyoming residential property tax for 25 years may instead take a 50% exemption on up to $3 million of value, but that provision is repealed effective July 1, 2027.71715

Qualifying veterans receive up to $6,000 of assessed value exemption on their principal residence.9

An initiative on the November 3, 2026 ballot would add a 50% homeowner's exemption of assessed value, and a 2026 bill to lower the residential assessment rate to 8.3% failed introduction.1213

The state-school rate is an entered certified rate because the statutory 12-mill starting amount can be reduced. Example 12 mills is illustrative and does not establish the current certification. The separate 6-mill county-school levy remains distinct; do not include it again in Other local mills.

Worked example

Illustrative county-approved taxable assessment after all caps and state relief: $28,500.00. Entered state school 12 mills plus statutory county school 6 mills and illustrative local 50 mills produce $1,938.00. This does not prove an automatic ordering of the 4% and 25% allowances.

Wyoming worked example
LineTaxable valueTax
State school levy at 12 mills$28,500.00$342.00
County school levy at 6 mills$28,500.00$171.00
Other local levies at 50 mills$28,500.00$1,425.00
Annual total$1,938.00

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $309,700 (±$3,824), median real-estate taxes $1,767 (±$19). Dividing one by the other gives 0.57% for Wyoming. Tables B25077 and B25103; why it is only context.

Sources

  1. wyoleg.govWyo. Stat. 39-13-103(b)(iii)(C), read .
    “(C) All other property, real and personal, nine and one-half percent (9.5%).”
  2. wyoleg.govWyo. Stat. 39-13-103(b)(ii), read .
    “All taxable property shall be annually valued at its fair market value.”
  3. wyo-prop-div.wyo.govWyoming Department of Revenue, Property Tax Division - Residential, read .
    “Taxable value is the value used to calculate taxes due on your property. Residential property is assessed at 9.5% of market value.”
  4. wyoleg.gov2025 Wyo. Sess. Laws, Enrolled Act No. 60 (SF 0069), creating W.S. 39-11-105(a)(xlvi), read .
    “The amount of the exemption under this paragraph shall be twenty‑five percent (25%) of the fair market value of a single family residential structure and the associated improved land, provided that the exemption shall only apply to the first one million dollars ($1,000,000.00)”
  5. wyoleg.gov2024 Wyo. Sess. Laws, Enrolled Act No. 54 (HB 0045), creating W.S. 39-11-105(a)(xliii)-(xliv), read .
    “the amount of the exemption under this paragraph shall be any assessed value of the single family residential structure that is in excess of the prior year assessed value less any exemption authorized under this paragraph in the prior year, plus four percent (4%);”
  6. wyoleg.govWyo. Stat. 39-11-105(a)(xliii)(B), read .
    “The exemption under this paragraph is not applicable and the property shall be valued at full value if: (I) The increase in value is attributable to structural changes to the single family residential structure including new construction or additions to an existing structure; or”
  7. wyoleg.govWyo. Stat. 39-11-105(a)(xlv)(A), read .
    “the amount of the exemption shall be fifty percent (50%) of the fair market value of the residential real property, provided that the exemption shall only apply to the first three million dollars ($3,000,000.00) of the fair market value of the residential real property;”
  8. wyoleg.govWyo. Stat. 39-11-105(a)(xlvi)(B), read .
    “Beginning with tax year 2026 and each tax year thereafter, "single family residential structure" shall mean a single family residential structure as defined in this subparagraph where the person claiming the exemption actually resides for not less than eight (8) months of the year.”
  9. wyoleg.govWyo. Stat. 39-13-105(b), read .
    “The exemption for veterans is limited to an annual exemption of six thousand dollars ($6,000.00) of assessed value.”
  10. wyoleg.govWyo. Stat. 21-13-303(a), read .
    “there shall be assessed and levied each year a state tax of twelve (12) mills on the dollar of the assessed valuation of the property within the state as certified on August 10 under W.S. 39-11-102.1(c)(v) except as provided in subsection (c) of this section.”
  11. wyoleg.govWyo. Stat. 21-13-201(a), read .
    “there shall be levied each year, by the county commissioners in each county in the state, a tax of six (6) mills on the dollar of assessed valuation of the property within the county for the support and maintenance of the public schools.”
  12. sos.wyo.govWyoming Secretary of State, 2026 General Election Statewide Ballot Propositions, Proposed Initiative Proposition Number One, read .
    “Establishing a property tax exemption for qualified homeowners’ primary residence in the amount of fifty percent (50%) of the assessed value of the dwelling”
  13. wyoleg.govWyoming Legislature bill status, 2026 SF 0078 "Residential real property-taxable value." (via LSO bill-information service), read .
    “"lastAction": "S Failed Introduction 10-21-0-0-0"”
  14. wyo-prop-div.wyo.govWyoming Department of Revenue, Property Tax Division - Residential (tax rates), read .
    “To calculate your taxes, multiply your taxable value by the tax rate. Example: • If the total tax rate was 68 mills, the formula would look like this: • Taxable Value x Tax Rate = Tax Due or $9,500 x 0.068 = $646.00”
  15. wyoleg.govWyo. Stat. 39-11-105(a)(xlv) (LSO repeal note), read .
    “(xlv) A portion of property used as a primary residence by long-term homeowners as provided in this paragraph. The following shall apply to this exemption: [Note: this paragraph is repealed effective as of 7/1/2027.]”
  16. wyoleg.govWyo. Stat. 39-11-105(a)(xliii)(B)(II), read .
    “(II) The owner acquired the property during the prior calendar year. The following shall not be deemed to be an acquisition of property under this subdivision: (1) A transfer of property between spouses;”
  17. wyoleg.govWyo. Stat. 39-11-105(a)(xlv)(A), read .
    “For residential real property used as a primary residence, if the owner or their spouse is sixty-five (65) years of age or older and the owner or their spouse has paid residential property tax in Wyoming for twenty-five (25) years or more on any residential property,”

Bordering jurisdictions

Rules verified by the Property Tax Calculator Editorial Team. Report a correction