76 N Main Street
Buffalo, WY 82834
Phone: (307) 684-7392
Fax: (307) 684-5283
Mary Klaahsen – Chief Deputy Assessor
John Camino – Sr. Field Appraiser
Celeste Besel – Field Appraiser
Monday through Friday
8:00 a.m. – 5:00 p.m.
Property taxation is often a complex and unpopular position to be in. As assessor, my mission is:
- To be as fair and honest as possible in the work my office does.
- To be available to speak to you about your concerns and the work we do.
- To educate the taxpayer on how the Wyoming’s taxing system works.
It is important to me that we meet the public with pride in ourselves and the job we do for this county and its residents.
Role of the Assessor
The statutory duty of the Assessor’s Office is to locate, identify, and value all taxable property (real property, personal property used by business and oil and gas property). This is mandated by Wyoming Statute 39-13-103 (b)(i) and Wyoming Statute 39-13-103 (b)(ii).
This office is also responsible for maintaining property ownership. We work with the Jonson County Planner as our chief GIS (Geographic Information System) specialist to accurately determine and map all land parcels in the county. Maintaining Veteran’s Exemptions (tax relief) is also one of our duties. We are responsible for the current roll of qualified veterans in Johnson County.
The Assessor does not establish the amount tax you will be billed. We only establish the market value based on the current Wyoming statutes.
Wyoming State Statute requires that the county assessors annually update property values. Assessors are also required to complete a detailed review of real property characteristics for each property at least once every six years. The State Board of Equalization may take corrective action if county assessments do not meet established standards. Visit the Wyoming State Board of Equalization website for further guidance.
Appraisal of property within each county should adhere to the Wyoming Department of Revenue Rules and Regulations. See Rules for the governing of property assessment.
What is Taxed?
Property taxes are one of the primary sources of funds for local governments, counties, school districts, cities, towns and special agencies such as water and sewer districts.
Property taxes are based upon the market value of your property. Market value reflects the worth as of January 1 of each tax year.
All commercial structures and land are valued as real property. All commercial machinery, equipment, furnishings, tools, aircraft, watercraft and supplies not held for resale are valued as personal property.
Market vs. Taxable Value
Market value is the price your property would sell for if it were offered for a reasonable amount of time. This assumes that both the buyer and seller are unrelated, well-informed and under no pressure to buy or sell the property.
Taxable value is the value used to calculate taxes due on your property. Commercial property is assessed at 9.5% of market value.
Commercial market value $100,000
Commercial assessment rate = 9.5%
Assessed value (100,000 x 0.095) = $9,500
Tax rates or mill levies are set by the various political entities with the legal power to levy taxes. These governmental entities include counties, school districts, cities, towns and special taxing districts (such as water and sewer districts and cemetery districts).
Your tax notice indicates the amount you pay to each taxing entity. To calculate your taxes, multiply your taxable value by the tax rate.
If the total tax rate was 68 mills, the formula would look like this:
Taxable Value x Tax Rate = Tax Due or $9,500 x 0.068 = $646.00
Taxes are due and payable at the office of the county treasurer of the county in which the taxes are levied. Fifty percent (50%) of the taxes are due by November 10th in each year and the remaining fifty percent (50%) are due by May 10th of the succeeding calendar year. You are able to pay the entire tax amount by December 31st without interest. If the entire tax is not paid on time, interest may be charged.
You can access the Johnson County MapServer here: http://maps.greenwoodmap.com/johnson/
Johnson County, Wyoming provides this map service for illustrative purposes only and does not guarantee the accuracy of the data. Significant portions of the map service are currently still under development. Map service information should not be used to determine or evaluate property taxation or other official information. Map service data should be independently verified and not strictly relied upon. Johnson County assumes no liability for actions taken by users based on information provided in the map service.
County Zoning designations provided on this Mapserver are solely a DRAFT demonstration to accompany draft county zoning regulations for public review. Johnson County has not officially adopted regulations at this time.