Wyoming Property Tax Refund Program

Quick Facts

• Refund percentage: Eligible homeowners can receive up to 75% of the prior year’s property tax bill, limited to one-half of the median residential property tax paid in their county.
• Income and asset tests: Household income must be less than 125% of the greater of the county or statewide median household income. Total assets (excluding the primary residence, one vehicle per adult, and retirement accounts) must be below $150,000.
• Residency: Applicants must have been Wyoming residents for at least five years and lived in the home for nine months of the prior calendar year.
• Application timeline: The application window opens in early April and closes the first Monday in June. Applications can be submitted online or by paper through the county treasurer.

Program Overview

Wyoming’s Property Tax Refund Program is authorized by Wyoming Statutes 39-13-109(c)(vii). It returns a portion of property taxes to low- and moderate-income homeowners, addressing affordability challenges in energy boom towns, resort communities like Jackson, and rural counties where property values have risen sharply. The state funds refunds directly, so counties and school districts retain their tax revenue while homeowners receive relief post-payment.

The program complements Wyoming’s property tax deferral and veteran exemption options. Because refunds depend on the prior year’s tax bill, homeowners must pay taxes before applying. Refunds arrive as checks, typically in late summer, providing cash to offset winter heating costs or other essentials.

Eligibility Requirements

To qualify you must meet all of the following:

1. Residency and occupancy: Be a Wyoming resident for the past five years and have occupied the property for at least nine months in the preceding calendar year.
2. Ownership: Hold legal title or equitable interest in the property. Mobile homes taxed as personal property qualify if you own the home and land or have a long-term site lease.
3. Income limit: Total household income must be below 125% of the greater of the county or statewide median household income. The Department publishes annual income tables. Include wages, self-employment income, pensions, Social Security, rental income, and certain nontaxable benefits.
4. Asset limit: Countable assets cannot exceed $150,000. Exclusions include the primary residence, retirement accounts, one vehicle per adult household member, and personal property used for business. Bank accounts, investment portfolios, additional vehicles, and secondary residences count toward the limit.
5. Timely application: Submit the application by the first Monday in June following the tax year. Late applications are not accepted.

Benefit Calculation

• Base refund: Up to 75% of the prior year’s property tax. For example, if you paid $2,400, the maximum refund is $1,800.
• Median cap: The refund cannot exceed one-half of the median residential property tax paid in your county (published annually by the Department). If the median is $3,000, the maximum refund is $1,500 even if 75% of your tax exceeds that.
• Funding limits: If program appropriations are insufficient to fully fund approved refunds, the Department prorates payments equally among applicants. Historically, refunds have been paid in full.

Application Process

1. Gather documentation: Collect proof of property tax payment (receipts or canceled checks), prior year tax bill, Social Security numbers for household members, income documentation (W-2, 1099, SSA-1099, tax returns), and asset statements (bank, brokerage, vehicle titles).
2. Access the application: Apply online through the Wyoming Property Tax Refund portal or download the paper form from the Department of Revenue website. Counties also provide printed forms.
3. Complete income and asset sections: Report gross income for all adult household members. List assets, providing account balances as of December 31. Explain any trusts or business interests.
4. Attach supporting documents: Include copies of income statements, bank records, and property tax receipts. If using the online portal, upload scanned PDFs.
5. Submit by the deadline: Online submissions must be received by 11:59 p.m. on the first Monday in June. Paper applications must be postmarked or delivered to the county treasurer by that date.
6. Monitor status: The Department reviews applications in June and July. Use the portal or contact your county treasurer to track progress. Refund checks typically mail in August.

Documentation Checklist

• Completed Property Tax Refund application
• Proof of Wyoming residency (driver’s license, voter registration)
• Prior year property tax bill and payment receipts
• Federal income tax return (Form 1040) or income affidavit
• SSA-1099, 1099-R, W-2, K-1, and other income documents
• Bank and investment account statements as of December 31
• Vehicle registrations and titles for all household vehicles
• Documentation for trusts, businesses, or rental properties

Strategies to Maximize Approval

1. Organize records early: Start gathering documents in February or March. Tax preparers can provide consolidated income reports to simplify submission.
2. Verify income thresholds: Review the published income tables each January. If your income is near the limit, consider delaying elective retirement withdrawals or utilizing Health Savings Account contributions to lower adjusted income.
3. Track asset values: Maintain statements showing year-end balances. If assets approach $150,000, consult a financial planner about permissible strategies such as investing in exempt retirement accounts or paying down mortgage principal.
4. Coordinate with other relief: Combine refunds with county-level tax deferral programs or the veteran exemption to further reduce net costs.
5. Use online portal: The digital application reduces errors by validating required fields and allows you to save drafts before submission.

Example Scenarios

• Homeowner in Casper: Linda, age 68, paid $2,200 in property tax. Her household income is $48,000, below Natrona County’s limit of $65,000. With assets of $90,000, she qualifies and receives a refund of $1,650 (75% of $2,200).
• Jackson Hole retiree: Mark and Susan have $90,000 combined income, below Teton County’s higher median-based limit of $110,000. Their $5,500 tax bill yields a potential refund of $2,062, but the county median cap is $1,800, so they receive $1,800.
• Disabled veteran in Sweetwater County: Carlos receives $42,000 income and owns assets of $60,000. He claims both the veteran exemption (reducing his tax bill to $1,600) and the refund program, obtaining a $1,200 refund.

Maintaining Eligibility

• Reapply annually: The program requires a new application each year. Income and asset thresholds may change, so monitor the Department’s announcements.
• Keep records for three years: The Department may audit applications. Maintain copies of submitted documents and correspondence.
• Report changes: Notify the county treasurer if you sell the property or move out of state. Refunds are only for owner-occupied residences.
• Plan for estate transitions: If you pass away before receiving the refund, your estate can claim it. Inform executors about the pending refund.

Additional Resources

• Wyoming Property Tax Refund Program
• County treasurer offices for local assistance and notarization services
• Wyoming 211 for referrals to tax help and senior services
• Wyoming Veterans Commission for guidance on combining refunds with veteran exemptions

Key Takeaways

Wyoming’s Property Tax Refund Program delivers meaningful cash back to homeowners struggling with rising taxes. By paying taxes on time, organizing income and asset documentation, and submitting a complete application before the June deadline, you can secure a refund that enhances financial stability throughout the year.