State Summary

• Tax Collection Method: Liens
• Primary Bidding Type: Random
• Redemption Period: 4 years
• Redemption Interest Rate/Flat Penalty: 15% simple interest per annum + 3% flat penalty

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Wyoming. Please read this information carefully. There are tax collection laws that pertain to all counties in Wyoming, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Wyoming a tax lien or a tax deed state?
Wyoming is a tax lien state.

What is the name of the county official whom typically collects property taxes in Wyoming?
The County Treasurer.

When are property taxes due in the state of Wyoming?
Property tax bills are due in two equal installments. The first installment is due September 1 and the second installment is due the following March 1.

When do property taxes become delinquent in the state of Wyoming?
The first property tax installment becomes delinquent on November 1 and the second installment becomes delinquent on May 10. A 3% penalty is immediately assessed and added to delinquent tax bills. Interest accrues on delinquent tax bills at 15% per annum.

What is the name of the county official whom typically conducts tax sales in Wyoming?
Generally, the Treasurer conducts tax sales.

When does the typical Wyoming county hold their annual tax sale?
Most counties hold their sales in August, but a some counties hold their sales in July or September.

What is the bidding type used at a typical Wyoming tax sale?
Random or "lottery style". Each bidder gets a number and then numbers are drawn at random. Tax liens are auctioned off in the order they appear on the list. If a bidder's number is called, he/she has the option to purchase or pass on a tax lien. Based on the number of properties that are up for sale, how many bidders are at the sale, and how many people pass on liens, not every bidder will get a chance to purchase a tax lien. Once a bidder's number has been called, it cannot be called again until every other bidder has had a chance to purchase a tax lien.

What forms of payment are generally accepted at a typical Wyoming tax sale?
Typically, cash or certified funds, but some counties accept personal checks and credit cards. There are usually an extra fee associated with credit card purchasers.

What are the general terms of payment for the typical certificate of purchase purchased at a Wyoming tax sale?
Full payment of the total due for taxes and costs is required the day of the sale.

Are certificate of purchases offered "over-the-counter" in Wyoming?
Wyoming counties offer certificate of purchases over-the-counter if they are left over from the annual sale..

What is the name of the county official whom typically determines the values of properties on a annual basis?
County Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of Wyoming, refer to the Chapter 34 and 39 in the Wyoming Statutes.