Rate Breakdown

Property taxes in Big Horn County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Big Horn County

Property taxes in Big Horn County are calculated based on the assessed value of your property and the current mill levy (tax rate). Here’s how the process works:

• Assessment: The Big Horn County Assessor’s Office determines the fair market value of your property annually. Wyoming law requires assessments to reflect 100% of market value.
• Taxable Value: The assessed value is multiplied by the assessment rate (9.5% for residential, 11.5% for commercial) to determine the taxable value.
• Mill Levy: The taxable value is then multiplied by the mill levy (a rate set by local taxing entities like schools, counties, and municipalities). One mill equals $1 per $1,000 of taxable value.

For example, a home with a $200,000 market value would have a taxable value of $19,000 (9.5% of $200,000). If the mill levy is 70 mills, the annual tax would be $1,330 ($19,000 × 0.070).

Available Exemptions

Wyoming offers several property tax exemptions to qualifying residents. Below are the key programs available in Big Horn County:

• Homestead Exemption: Provides a reduction in taxable value for primary residences. Applicants must occupy the home as their primary dwelling.
• Senior Citizen Exemption: Available to homeowners aged 65+ with limited income. This exemption can reduce the taxable value by up to 50% of the median residential property value in the county.
• Veteran Exemption: Disabled veterans may qualify for a partial exemption based on their disability rating (e.g., 100% disability grants a full exemption).
• Disability Exemption: Individuals with permanent disabilities may be eligible for reductions similar to the senior exemption.

Applications for exemptions must be filed with the Big Horn County Assessor’s Office by the annual deadline, typically April 1st.

Payment Schedule & Deadlines

Property taxes in Big Horn County are due annually, with specific deadlines and payment options:

• Payment Deadline: Taxes are due November 10th each year. If this date falls on a weekend or holiday, the deadline extends to the next business day.
• Installment Plan: Taxpayers may request to pay in two installments—half by November 10th and the remaining half by May 10th of the following year.
• Late Payments: Delinquent taxes accrue interest at 1.5% per month (18% annually) and may result in a tax lien or eventual foreclosure if unpaid.

Payments can be made online, by mail, or in person at the Big Horn County Treasurer’s Office.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you can appeal the assessment through the following steps:

• Informal Review: Contact the Big Horn County Assessor’s Office to discuss discrepancies. Many issues can be resolved at this stage.
• Formal Appeal: If unresolved, file a written appeal with the County Board of Equalization by the 30th day after the assessment notice is mailed (typically in early summer).
• State Appeal: If dissatisfied with the county’s decision, you may appeal to the Wyoming State Board of Equalization within 30 days.

Support your appeal with evidence such as recent comparable sales, appraisals, or photos of property conditions affecting value.