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Albany County Board of Equalization denies SMBC Real Estate valuation appeal, upholds assessor
Summary
The Albany County Board of Commissioners, sitting as the Board of Equalization, on Oct. 1 denied a petition by SMBC Real Estate Holdings Co. LLC to change the county assessor's 2025 valuation for parcel 16733323201600, finding the petitioner's evidence insufficient under Wyoming law.
The Albany County Board of Commissioners sitting as the county Board of Equalization on Oct. 1, 2025 upheld the Albany County assessor's 2025 valuation for SMBC Real Estate Holdings Company, LLC and denied the company's petition to amend the valuation for parcel ID 16733323201600 at 756 North Third Street, docket number 2025-0001.
Hearing examiner Josh Mercile read a written decision and told commissioners that "there is a presumption that the assessor is acting in accordance with state law, that the petitioners exhibits and argument was insufficient to overcome that presumption." Mercile said the case turned on a…
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