The State Board of Equalization will challenge a tax cap on residential property in court, arguing the Wyoming state law enacted two years ago is unconstitutional. 

The lawsuit is set to be filed Thursday, board Vice-Chairman Marty Hardsocg confirmed to WyoFile. Hardsocg declined to provide other details about the complaint. 

As part of a slate of 2024 tax bills aimed at lowering the burden for homeowners, the Wyoming Legislature created a tax exemption structured as a tax cap. More specifically, the law caps annual property tax increases at 4%, even if the real estate’s value grows at a higher rate. 

Lawmakers argued at the time that structuring the cap as an exemption would provide a way to work within the confines of the Wyoming Constitution while still providing immediate relief to taxpayers struggling with ballooning taxes from swiftly rising housing prices. The forthcoming complaint is expected to allege otherwise. 

As outlined in the Wyoming Constitution, it is the board’s responsibility “to equalize the valuation on all property in several counties and such other duties as may be prescribed by law.”

Most of the board’s time is devoted to resolving disputes between taxpayers and the Department of Revenue, and reviewing appeals from decisions of county boards of equalization that adjudicate disputes between taxpayers and their county assessors, according to its website. Members of the board are appointed by the governor and confirmed by the Senate. 

Maggie Mullen reports on state government and politics. Before joining WyoFile in 2022, she spent five years at Wyoming Public Radio.

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  1. I do not understand what all the Govt entity complaints could be with regard to being short budgeted. My home trippled in 6 months. That mean tax revenues did the same while inflation, high as it was, did not get close to justifying matching budgets to the rediculous increase due to COVID. a 4% cap is still higher than other states and my Wages sure didn’t tripple.

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  2. Property taxes should be base on what you paid for your property not what the county evaluates your property as.

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  3. Imagine having a house worth $400k and your neighbor’s house is worth $500k. Now imagine your neighbor pays less in taxes. The 4% cap created tens of thousands of these kinds of situations. The SBOE told the legislature in committee meetings this would happen but they didn’t listen. The information is public. You can request it from your county assessor, the Department of Revenue, or the Board of Equalization.

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    1. ….or look it up on line. All the property tax records are available on line where you can compare properties, tax assessments, generally view basic pictures of your neighbors property, etc. The information has been accessible on line for years.

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    2. Caylee, Your comment had me confused. On the surface, I couldn’t understand, and maybe still don’t, how this could happen with neighboring properties. My limited knowledge led me to understand that this happens when there is either a rapid increase in a property valuation or decrease. Still on the surface it doesn’t make sense, I’ll have to ponder it further.
      Homes are an asset, and like any other investment, unless there is a change in base value (think improvements), should not see exponential tax consequences until that asset is sold. I’m all for a modest increase in taxes to accompany inflation, but the gain on the sale of the home should be taxed at the time of sale, when the gain is recognized. That way if I choose to sell my house, my neighbors value is not affected, the sale triggers a taxable event and going forward a new base is established on the property. Simple.

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