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Assessor: State Board's rejection of 4% cap could force reassessments, 5,200 remailed notices in Goshen County
Summary
Goshen County Assessor Debra Surratt told county commissioners the State Board of Equalization will not certify residential valuations tied to the 4% residential cap, a move that could require recalculations across the state, re-mailing of roughly 5,200 notices and an immediate $7,500 budget request to cover postage and supplies.
Debra Surratt, Goshen County assessor, told the Board of County Commissioners on June 16 that the State Board of Equalization informed assessors it will not certify residential valuations that rely on the 4% residential cap because it believes the cap is unconstitutional. "They will not be certifying any Residential valuation due to their belief that the 4% residential cap exemption is unconstitutional," Surratt said.
The announcement matters for the county's 2026–27 budgeting cycle because the assessor's office and local taxing entities had been working from valuation numbers that included the 4% cap. Surratt told the board the State Board's decision could force reassessments and administrative changes across Wyoming and said Goshen County may need to re-mail about 5,200 notices of valuation changes once the recalculation is complete.
"We are not changing our original valuation of the property, only the exemptions that were applied," Surratt said, explaining why she does not expect a new statewide appeal window but does expect additional administrative work. She asked the county to amend her office's budget to add $5,000 for postage and $2,500 for supplies to cover expected re-mailings and materials.
County Attorney Eric Boyer and assessor staff joined Surratt on a June 11 State Board call; the assessor said the governor's office was expected to weigh in imminently but that several procedural questions remain, including who would have standing to appeal and which court would hear any challenge. "There are a huge number of unknowns due to the unprecedented nature of this potential order," Surratt said.
Commissioners accepted the assessor's report by motion. The board and assessor agreed staff will track developments and return with updated cost and timeline estimates once the State Board issues formal direction.
What happens next: county budgeting entities have been sent preliminary valuations and may need to adjust levies or budgets if final valuations rise; Surratt said final figures could take about a month as the state recalculates exemptions and valuations. The county will monitor the State Board and Governor's responses and update taxpayers as directed.
