[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6213690,"mediaKeyId","3674690-8febe93aa4584ff70566220c68a7648d","parentId",3674690,"title","Homeowners and citizens urge simpler appeals and greater transparency in valuations","audioSeconds",1128,"startMs",9221000,"endMs",10349000,"viewUrl","/Search/View?dp=1&key=3674690-8febe93aa4584ff70566220c68a7648d&start=9221&end=10349","thumbnailUrl","https://assets.pipeline.soar.com/3674690-8febe93aa4584ff70566220c68a7648d/thumbnail_9221000.jpg","articleUrl","/articles/6213690/Wyoming/Homeowners-and-citizens-urge-simpler-appeals-and-greater-transparency-in-valuations","mediaUrl","https://secure.pipeline.soar.com/6213690-d54822dc5e8c3e9513dda63fae549296/orig.mp4?Expires=1771172586&Signature=JwS63ZeN541QSCiwtnH6f2d-WsamyYjWZNXxI4DsNdXt6aD2FdUmFiGkKReynJVoxLg4MrOSQRb4Rcqg2epXnb9KyJiO0du35MgdXTRyzQySitHVdQKYBOqpDVOJVcUCvU6ueRCSuGjqOGqAbhfSRrglDOYg3lPNu4QtUvOdzU4D7wNyzvwg9WIQ0MY1zJMXGNeCF~WotoWOxwyDBxfaKodd5EDT6NJAn~RdG4d6xdBgxPjLLSJHdpKjkW35sOV0IZjwl2bO8h~cY1YSrLFiW8dWZM8vctkpkl3C2QsOes8bPJYGVVOFL9l8nsSOExz2qvhHVsqtr~HTkPhmtpbzwQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Wyoming Legislature","date","2025-06-05T10:50:25Z","article","Several citizens gave public comment during the committee's public-comment period, describing sharply higher assessments and difficulty navigating appeals.

Ken Johnston, a homeowner who said his case is now before the Wyoming Supreme Court, described large increases after purchase and said he was unable to persuade the county board that nearby sales demonstrated overvaluation. \"I contacted my realtor, provided homes in my, local area that I used as comps for what should have been on my property, valuation. These, county board said, well, that that's not appropriate,\" Johnston said, adding that the assessor's comparables did not match market transactions he provided.

Ross Schriftman, a Casper resident, argued the system places a heavier burden on homeowners than on market evidence: \"There are 2 problems with property taxes. First of all, I like systems that are based on the ability to pay. Your residential home...is where you live. Since I've been in Casper 4 years ago, my taxes for property have gone up 70%.\" He said he is collecting petition signatures seeking ballot changes to reduce property-tax burdens.

Pat Sweeney, a Casper resident and local official, urged lawmakers to give county boards more authority to resolve disputes at the local level and to consider the cascade of lost revenue to municipal and special districts when property values and exemptions change.

Why it matters: Several public commenters said that the current process favors assessors because SOCs and assessor analyses are not always easily obtained by taxpayers, appeals timelines are short and county boards often defer to assessor judgments. Multiple witnesses urged legislative review of appeals timelines, disclosure practices and the level of county-board authority.

Ending: Committee members thanked speakers and acknowledged the concerns as the committee continues work on oversight and potential statutory changes affecting assessments, appeals and property-tax relief.","mediaType","Video","parentTitle","Joint Revenue Committee, June 4, 2025 - AM","oneSentenceSummary","Several citizens testified they experienced steep assessment increases, difficulty obtaining comparable-sale information and hurdles in the appeals process; they urged statutory fixes to improve transparency and ease taxpayer access to supporting data.","taxTitle","Revenue, Joint & Standing, Committees, Legislative, Wyoming","taxId",29174,"location","Wyoming","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6213695,"Board of Equalization and Department explain abstracts, statistical tests and appeals steps",1023,7042000,8065000,"/Search/View?dp=1&key=3674690-8febe93aa4584ff70566220c68a7648d&start=7042&end=8065","https://assets.pipeline.soar.com/3674690-8febe93aa4584ff70566220c68a7648d/thumbnail_7042000.jpg","/articles/6213695/Wyoming/Board-of-Equalization-and-Department-explain-abstracts-statistical-tests-and-appeals-steps","https://secure.pipeline.soar.com/6213695-41eae259ce4c4f3cd335583fe83a326a/orig.mp4?Expires=1771172586&Signature=fnE0n7Ei8YnKB~CAb2id0xwSm2SsLO5rdz1CvApo1twi1dtNAAnk1SBHq4pxYHz7FSiekNRAtEuZq4rYRFsgz0VmBrrpgKcjt-fyo1rwhd1VdpDvSYmyV79n-RMJS~qKQqbMzMNQexi7DdkUrB7jTDVTfnloysU~iQMIQUHp5qoiEkrhd5-DmE8h8SVAnJrIzXZlbLOwoO4REtvX0HW5fZ1SELGhndfoA4WE0dKI8XOMuGPSYEDUp8vkyh2repvMasG4DuzjINhcDpdvPVkRvzvohr3KwpIWecb2gBLxjnH61Q5mZN591iL6rbLJNZ9w4WUCONtwOtuInFzivPSXfg__&Key-Pair-Id=KUT5TJCACFTXG","Jane Mokler, chair of the State Board of Equalization, and Vice Chair Marty Hartzog briefed the committee on the board's abstract review of county valuations and enforcement tools. Mokler described the abstract (county value) review as a multistep check that examines whether counties meet the State Board's statistical rules and asks assessors to explain outliers.

\"We look at all of those numbers. We ask them if they're out of compliance, why are they out of compliance?\" Mokler said, explaining that the board reviews median sales ratios, the coefficient of dispersion and the price-related differential and will place counties on a work plan if their measures fall outside board thresholds.

Why it matters: The board's abstract process is the principal statewide quality-control step before county values are certified; deviations trigger work plans, corrective actions and, in extreme cases, formal equalization procedures.

Mokler and Hartzog described corrective steps the board uses: education and work plans for assessors, requests for additional documentation, and, as a last resort, formal board orders or a direct equalization process. They said the abstracts are performed for four property groupings (residential improved, residential vacant, commercial improved and commercial vacant) and that their statistician looks at stratification and possible sales-chasing (where sold properties are treated differently from unsold ones).

Cindy Barlow, a former assessor who now helps taxpayers in appeals, warned the committee that many taxpayers lack knowledge to request the right documents and that county-level practices vary: \"If you don't know to ask for the SOCs, we won't get the information,\" she said, and she recommended clearer statutory direction and better document sharing at the assessor level.

Mokler noted abstracts and hearings are run publicly by Zoom and urged committee members to observe their county's abstract hearing if they wanted granular detail. The board said it tries collaborative remedies first but will require corrective plans where analytics show persistent noncompliance.

Ending: The Board of Equalization asked the committee to consider any statutory clarifications the panel wants for appeals and records access; the board and the department offered follow-up materials and to make abstract hearings available for member observation.","Board of Equalization members and department staff described the abstract review process, the statistical thresholds the State Board enforces (median, COD, PRD), and how county assessors and commissioners interact in appeals and compliance work plans.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6213699,"Department and board outline limits on releasing statements of consideration and state-assessment data",4455,1497000,5952000,"/Search/View?dp=1&key=3674690-8febe93aa4584ff70566220c68a7648d&start=1497&end=5952","https://assets.pipeline.soar.com/3674690-8febe93aa4584ff70566220c68a7648d/thumbnail_1497000.jpg","/articles/6213699/Wyoming/Department-and-board-outline-limits-on-releasing-statements-of-consideration-and-state-assessment-data","https://secure.pipeline.soar.com/6213699-f6e4eb22ad51357706d139948078d753/orig.mp4?Expires=1771172586&Signature=Y6k4iiKe0-UNynhoYIL55JO~uU9NuaDMfei1mJt3whoFA9MGhQjjg-HJD1boNn1gt6imcOJpvB4sYSZI4cky7T4BN1GSdsyjTBFM6Wj6UswafzQ5mGlgJ5~Qn1yHk0UgtnxqOpyznvDMGDKm~t2RL-lqe0B2Ar-B1kGchq4a3L0wpwUfIs~A2U5Yeqs3cRZPWP0OOTh-WFweUbHrVCOLTwnNIA989KQ7-LiBAzK3Llx6f7bJpyqVdwxu0NQv6vCtkiJ9nnfn9IEYKbUGOjpDujZ8FGSvCY7O-1~MBY9ens0L-FJBD3FlVDr6qHnKCcMMrPCJz9jGahEocp9LA--BBw__&Key-Pair-Id=KUT5TJCACFTXG","Rep. Lean asked whether the department could pull obsolescence reports for state-assessed property and supply them to the committee. Matt Sachet, interim director of the Wyoming Department of Revenue, told the committee that confidentiality rules apply to statements of consideration and to many pieces of state-assessment work: \"The confidentiality statutes are in each chapter depending on if we're talking sales use with minerals or property. But for property taxes, they're located in 39 dash 13 1 0 2 q. And it specifically identifies who can be given data. It's quite limited,\" Sachet said.

Sachet said the statute permits disclosure to certain state entities (Department of Revenue, Department of Audit, governor's staff and the Craig Group) and allows other government entities to receive the information if they show a need, but \"it does require us to notify each and every taxpayer that their information is being provided.\" He told the committee that if they only needed an aggregated total (for example, a combined dollar total of taxes not collected due to obsolescence) the department could provide that without individual notification.

Why it matters: Statements of consideration accompany deeds and contain transaction detail assessors use in sales analysis; county clerks historically collect SOCs at recording. Committee members had previously asked whether the department could extract obsolescence or functional-obsolescence reports from CAMA; department staff answered that state appraisers do not build those reports in CAMA and some obsolescence-related assessment materials are treated as confidential.

The Board of Equalization members present (Chair Jane Mokler and Vice Chair Marty Hartzog) described the clerk's role as the gatekeeper for SOCs under the real-estate recording statutes (title 34): clerks receive transfer documents and SOCs at recording and assessors then obtain the documents for valuation. Mokler said changes made in 2020 required clearer contact information on SOCs so assessors can follow up with purchasers when SOCs are incomplete.

Representative Lien made a formal request that the department provide the committee with obsolescence-related reports and for the department to begin required notification if those reports include confidential company-level data; Director Sachet agreed to pursue the request and to identify whether aggregated figures could be supplied without individual notifications.

Ending: Department staff said they will identify the precise statutory citations for confidentiality, determine what aggregated obsolescence data can be provided without notifying each taxpayer, and follow up with the committee.","Department officials told the committee that statements of consideration (SOCs) and certain state-assessment materials are confidential under statute; staff described who may receive the information and the notification requirements for providing it to other government entities.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6213704,"Department of Revenue outlines how Wyoming's CAMA system produces property values",4196,102000,4298000,"/Search/View?dp=1&key=3674690-8febe93aa4584ff70566220c68a7648d&start=102&end=4298","https://assets.pipeline.soar.com/3674690-8febe93aa4584ff70566220c68a7648d/thumbnail_102000.jpg","/articles/6213704/Wyoming/Department-of-Revenue-outlines-how-Wyomings-CAMA-system-produces-property-values","https://secure.pipeline.soar.com/6213704-faa2fcde60dc34f8bf88a6f6f969bff0/orig.mp4?Expires=1771172586&Signature=AIpIhfex-e3djCOUaWTOkvzOedTRACjMbDrCYtv2-~ErV6xUOJ0NUMueGZTNQH8xA9jYOHIr6COd0d-aZNx28qHcnZbpRP76SPdC5K4IJ5~Wc2GRDzo0uH9gfZL1WwuVbv50~wTOKvjxWKDrAFWOA1KKnGNBpbp8q7y~6vcGBcPZZqHlzQiuqC-XCkVZWJFaOe6rQsr1gNkoUXEdfafk94LUket8B9LHyVgdpbUHgNps21Z2J1yteqRdhc1MwjAuCwP9lGs7V4P1xt5LpIe816OymfiZxMTHnu49QhwYn4VWcmW2sRsJv3miymVS5InknKtuKD09d8IZBHTcr1VGXQ__&Key-Pair-Id=KUT5TJCACFTXG","Ken Gill, administrator of the Property Tax Division at the Wyoming Department of Revenue, told the Revenue Committee the CAMA (computer-assisted mass appraisal) system used in Wyoming is a tool for assessors, not a \"black box.\" \"PAMA is not PAMA is not some black box sitting in a backroom just making up a value,\" Gill said, explaining the system holds land and improvement characteristics, photos, sketches, sales records and an income-and-expense module.

The presentation described four core CAMA functions: data management, valuation, performance analysis and administration. Gill said the system supports the three appraisal approaches used in practice: cost (replacement cost new less depreciation using Marshall & Swift cost tables), market (sales analysis) and income (income and expense data), and that the system has modules for real property, personal property, oil-and-gas equipment and state-assessed property.

Why it matters: The CAMA system and the data it contains determine the valuation inputs that county assessors use to prepare tax rolls, notices of value and appeals materials. Gill emphasized the state's effort to keep the CAMA configuration uniform across all counties.

Gill detailed how the cost approach is built from Marshall & Swift (CoreLogic) cost manuals integrated into the vendor software (Harris Govern). He walked the committee through an example house valuation: starting at a base cost per square foot ($127 in his example), applying a regional cost multiplier (1.07), a local multiplier (0.96), and component adjustments (energy, flooring, HVAC, ceiling height) to arrive at a replacement-cost-new, then subtracting depreciation and applying a neighborhood market adjustment derived from sales.

Committee members pressed on who performs the local grouping and stratification used in analysis. \"It would be the county assessor,\" Gill said, explaining assessors define homogeneous groupings (neighborhoods for improvements and LEAs or land economic areas for land) because they know local markets best. He noted that smaller counties may treat an entire county as one group; larger counties may stratify by subdivision or neighborhood.

Members asked about comparables and time windows. Gill said the time-frame for comparables \"varies by community\" and depends on sales volume; some counties may have only a few dozen sales a year while others have thousands, and assessors must time-adjust older sales. He also said fee appraiser reports or individual appraisals can be obtained by owners but do not automatically become the assessor's value.

Gill described the CAMA reporting features assessors and owners can pull: uniform property reports, cost breakdowns, sales modules and comp reports. He said the system can produce a cost-breakdown report that shows the replacement-cost calculations and component adjustments for every improvement, and that such reports are available in all 23 counties.

On data uniformity and maintenance, Gill said the department's technical services group vets cost tables and control tables and monitors the 23 county systems daily to ensure consistent versions and data. He offered a live remote demo of the system for the committee; the committee accepted and scheduled a recorded virtual demonstration.

Committee members also questioned how the CAMA system handles nonresidential and industrial property, and Gill said the system stores commercial and industrial characteristics but that appraisal approaches and availability of comparable sales vary widely by market and property type.

Ending: Gill closed by pointing the committee to the array of reports available through the CAMA system and offered to provide additional materials and the promised demo so members could see the system's outputs directly.","Department of Revenue staff described the state's computer-assisted mass appraisal (CAMA) system, the data modules it stores, and how assessors use cost tables, sales analysis and statistical tests to set values; committee members asked about appeals, data access, and county-level practices.","actionData","errors"]

Article not found

Homeowners and citizens urge simpler appeals and greater transparency in valuations

Board of Equalization and Department explain abstracts, statistical tests and appeals steps

Department and board outline limits on releasing statements of consideration and state-assessment data

Department of Revenue outlines how Wyoming's CAMA system produces property values