4% cap: BH County Assessor shares concerns about Residential Property Value Certification

At the Big Horn County Commissioner meeting on June 16, County Assessor Cozette Winters met with the commission. The discussion revolved around the Wyoming State Board of Equalization (BOE) announcement on June 11. 

BOEs announcement stated they would not certify any residential property values for the 2026 tax year with the statutory 4% cap applied. The board questioned the constitutionality of the cap. 

The bill that created the 4% cap was HB0045 from the 2024 Wyoming budget session. The bill read in part: “An act relating to taxation; establishing a property tax exemption for single family residential structures based on the prior year assessed value.”

Winters said that the impact financially on the county would be great. Without the residential property tax (not including minerals) the county would receive $817,536 vs. $1,768,132

Another reason is that the tax notices had been mailed. The county would have to send out all new tax notices. With the county receiving less money and having to spend money, the commission expressed concerns they may have to take money out of reserves for the already trimmed down budget. 

Governor Mark Gordon asked the attorney general to file a lawsuit against the BOE earlier that day. The suit was filed in District Court for the First Judicial District in Laramie County. The suit requested the court to issue declaratory relief and an immediate injunction.

According to the governor’s press release on June 16, “The injunction would require BOE to certify residential values recognizing appropriate exemptions passed by the legislature for single-family resident structures and associated improved land. An injunction would require the BOE to apply the laws passed by the legislature when certifying resident property tax values.”  

On June 19, Laramie County District Court Judge Nathaniel Hibben granted the motion. Supervising Attorney General Jim Peters had argued that the BOE had exceeded its authority. The next hearing on the case will be July 6. 

 After the ruling came down, Winters is hopeful that the county will receive all the taxes and that no additional time/effort will be spent on resending and processing new tax notices.  

ENGINEERING/ROAD/BRIDGE 

    County Engineer Willie Bridges and Road/Bridge supervisors Eric Mann and Shannan Hovey met with the commission. 

Bridges informed the commission that the State Land Investment Board (SLIB) had approved changing the scope of a grant in Shell. The county had originally requested funding for a box culvert over Red Gulch.  The county asked SLIB to use the money for a bridge instead of the culvert. 

Also in Shell, a WYDOT bridge replacement letting has been pushed until September. The construction will likely start in the winter. The road will be closed, and alternate routes will be used by the landowners affected.

The commissioners reviewed a request for a water line in the county’s right of way in the Shell area. The neighboring landowner would not allow for an easement for the water line through their property. Bridges explained that typically the county does not allow individuals to run water lines in the right of way. “Because when they sell their place, somebody else buys it, there is always problems that come up on whose water line it is and they want the county to take care of it.” He continued that should the county allow for the water line and then the county must do work in that location, the owner will have to move the line at their own expense to allow the work. There is precedence as the county has allowed lines in the right of ways when there is no other way to get access. 

WYDOT has approved for this landowner to bore underneath the highway for the water line. Bridges recommended the request with the caveat that there is a way to put verbiage in the deed that should the property sell, the new owner is responsible for the water line. The county also asked that the landowner provide documentation that the adjacent landowner refused an easement. The matter was referred to the county attorney’s office to review. The commission tabled the request until a future meeting. 

An executive session was requested by Bridges for contractual/personnel.

 OTHER BUSINESS 

• County Prevention Specialist Travis Sylvester gave a department update. He also gave a County Prevention Grant Renewal Work Plan review. 

• Paul Thur and Stephanie May gave the Airport/Land Planning updates.