Park County Treasurer
Property Taxes:
Property tax is an ad valorem tax based on the value of the property. The County Assessor is responsible for determining the market value of the property. An assessment ratio is determined and the mill levy is applied to the assessed valuation to determine general taxes.
Tax notices are mailed annually in the month of September.
The bill reflects the tax due and payable and shows how your tax dollars are distributed.
Payment can be made in two installments; the first half due on September 1st but delinquent if paid after November 10th and the second half due March 1st but delinquent if paid after May 10th of the following year. Payment of the entire amount can be made on December 31st without interest.
All real property taxes represent a lien against the taxpayer and the county holds the lien. If taxes are unpaid after May 11th a delinquent notice which includes 18% interest per annum will be mailed to the owner of record. If uncollected the delinquency will be published three times and the lien sold at the tax sale.
The treasurer does not sell property at the tax sale but sells the county’s tax lien on the property. The date of sale and all real properties and irrigations are advertised in the Cody Enterprise and the Powell Tribune three consecutive weeks in July before the actual tax sale which is the first or second week of August. The tax sale enables the treasurer to recoup the unpaid tax revenue. The purchasers must pay the amount of tax, interest and all costs associated with the sale.
A certificate of purchase is issued to the purchaser of a tax lien as quickly as possible. When the property is redeemed payment is made directly to the purchaser by the County Treasurer.
A certificate of redemption is issued to the payer of the tax lien. The legal owner may redeem the amount of tax sold at the tax sale or any subsequent taxes with a 3% penalty, 15% simple interest and associated fees.
If the property is not redeemed within four years from the date of tax sale, the Certificate of Purchase holder can apply for tax deed after submitting an application showing they have complied with strict notice requirements. Please call for more information.
Qualifying taxpayers may receive a refund from the Wyoming Department of Revenue of property taxes timely paid for the preceding calendar year. The refund is the lesser of one-half of the applicant’s prior year taxes or one-half of the counties median income. The median income is determined by the Department of Revenue on an annual basis and the applicant’s income cannot exceed this amount. Applications are available in March and due back to the State of Wyoming by the first Monday in June. The treasurer’s office is available to help you with this process.
The following are things we do NOT do, but are often asked. The proper office for these matters is given.
- Determine the amount of taxes (Assessor's office determines value, special district boards determine special assessments).
- Change record owner on property assessments (Assessor's office, but only with properly recorded documents).
- Change record address on property assessments (Assessor's office).
- Record deeds, property transfers, and contracts of sale (Clerk's office).