Big Horn Property Tax: Rates, Deadlines & 2026 Exemptions

Big Horn Property Tax rates for 2026 combine a county levy of roughly 0.57‑0.61 % with state and school district assessments, producing an effective rate near 0.65 % for most owner‑occupied homes. The Big Horn County assessor’s office (phone (307) 568‑2547, email cozette.winters@bighorncountywy.gov) posts the 2026 property tax forecast Wyoming on its website and offers an online property tax calculator Big Horn to estimate bills before the property tax payment deadline July 2026. Homeowners can claim the Wyoming property tax exemptions, including the homestead exemption Big Horn County and farm land tax assessment Big Horn benefits, while commercial property tax rates Wyoming and mobile home tax Big Horn County follow separate classification rules. For those needing relief, the county tax collector contact Big Horn provides details on property tax relief programs Big Horn and the tax lien auction Big Horn County schedule.

Big Horn Property Tax appeals must be filed with the Board of Equalization within 30 days of notice, and the property tax appeal process Big Horn includes submitting evidence of market value differences. The assessor’s portal also lets users access property tax bills online access and view property value assessment methods used for zoning and tax classification Big Horn. Late payments incur property tax delinquency penalties Big Horn, so timely recertification schedule checks are recommended. For questions about commercial rates, farm assessments, or tax increment financing projects Big Horn, the Big Horn County Assessor’s Office remains the authoritative source.

Search Big Horn County Property Tax

Big Horn County operates its property tax system through the County Assessor’s Office located in Basin, Wyoming. Property owners, prospective buyers, and title researchers access public tax data through the official county website at https://www.bighorncountywy.gov. The Assessor’s Office provides database queries for parcels, owners, valuations, and tax history across the county.

To begin a property tax search, navigate to the Assessor’s Office page on the county website and locate the property search tool. Users enter the owner’s name, parcel number, subdivision, or physical address to retrieve assessment data. Each result shows the parcel ID, land classification, assessed value, mill levies, and current exemptions applied to the property.

For deed verification, lien checks, and recorded document review, the County Clerk & Recorder maintains land records at the same courthouse. This office stores recorded documents, mortgages, and transfer history. Searches there complement the Assessor’s parcel data for full ownership review.

Step-by-Step Search Method

1. Open the Big Horn County official website at https://www.bighorncountywy.gov.
2. Navigate to the Assessor’s Office page to find the property search link.
3. Select a search category: by owner, address, parcel ID, or subdivision.
4. Type the requested term and submit the query.
5. Review the parcel summary that lists land use, assessed value, and mill levies.
6. Download or print the tax statement for record-keeping.
7. Contact the Assessor’s Office for help with complex searches.

After running the search, users review exemption eligibility, payment status, and pending appeals. The portal also offers map overlays that show parcel boundaries, school districts, and tax code areas. Each parcel card links to historical data from prior tax years, supporting valuation research.

Search Tips for Better Results

• Use partial owner names when full spellings are uncertain.
• Search by parcel ID for the fastest, most precise result.
• Try alternate address formats (street name only, full street with ZIP).
• Check neighboring subdivisions if a parcel sits near a boundary line.
• Compare current and prior year values to spot valuation shifts.

Big Horn County Property Tax Rates and Structure

Property tax rates in Big Horn County combine county, state, school district, and special district levies. The total mill levy applies to assessed value rather than market value. Wyoming’s statewide effective property tax rate averages 0.61%, with local rates varying by community and tax district.

Within Big Horn County, recent published rates include 0.61% in Powell and 0.57% in Hyattville. Communities like Basin, Greybull, Lovell, Byron, Deaver, Frannie, and Manderson each carry their own mill levies based on local school funding and municipal budgets. Tax Foundation data confirms these rates fall below the national average for owner-occupied homes.

Wyoming caps the county levy at 12 mills under § 39-15-101. State assessments add roughly 6 mills, and school districts add around 25 mandatory mills plus any recapture levies. Special districts, water districts, and hospital districts add their own mill levies on top of these base components.

Mill Levy Components in Big Horn County

Property tax bills show each component separately on the statement mailed to property owners. Reviewers check the mill breakdown to confirm each levy applied to their parcel. Any change in the mill levy between tax years affects the final tax obligation directly.

How Rates Compare Across Wyoming

Big Horn County rates sit near the middle of Wyoming’s 23 counties. Neighboring Park, Washakie, and Sheridan counties each report their own published rates through the Tax Foundation county comparison dataset. Powell’s 0.61% rate aligns with the statewide effective average published for owner-occupied homes.

Statewide mill levies change each year as school funding formulas update and county budgets reset. The Property Tax Division releases the 2026 AG Land Cost Data through wyo-prop-div.wyo.gov to keep agricultural valuations aligned with current productivity values. Property owners can pull their certificate of assessed value to compare with these benchmarks.

Wyoming Property Tax Exemptions Available in Big Horn County

Wyoming law provides several property tax exemptions to reduce the tax burden on owner-occupied residences, qualifying seniors, veterans, and disabled persons. Big Horn County homeowners claim these exemptions through the Assessor’s Office or through the Wyoming Department of Revenue online portal at ptd.wyo.gov/OWNEROCC.

The 25% owner-occupied residential exemption applies to the first $1,000,000 of fair market value for primary residences. Governor Mark Gordon signed emergency rules administering this exemption for tax year 2026, with a deadline of March 1, 2026 to notify county assessors of owner-occupied status. The exemption requires a one-time affidavit claim submitted to the Assessor.

The 25-year long-term exemption applies to homeowners aged 65 and older who have paid Wyoming property tax for 25 years and resided at the property at least eight months per year. Spouses of qualifying homeowners also qualify. The 25% cut under this long-term program cannot combine with the 25% owner-occupied residential exemption on the same parcel.

Other Available Exemptions

• Wyoming homestead exemption: up to $20,000 off the assessed value of an owner-occupied primary residence.
• Veteran’s exemption: partial property tax relief for qualified veterans with service-connected disabilities.
• Disability exemption: relief for property owners with qualifying permanent disabilities.
• Agricultural land classification: reduced assessment rate for producing farmland based on the 2026 AG Land Cost Data published by the Wyoming Property Tax Division.

Big Horn County Assessor Cozette Winters reported the application process takes most residents less than five minutes when filed online. Homeowners must file the affidavit claim by the annual deadline to receive the exemption for the upcoming tax year. Late applications may result in lost exemption value for that tax cycle.

Filing the Exemption Affidavit

1. Visit ptd.wyo.gov/OWNEROCC to open the online affidavit form.
2. Enter the parcel number, owner details, and primary residence confirmation.
3. Sign the affidavit electronically with the required certification.
4. Submit the form and wait for confirmation from the Department of Revenue.
5. Confirm the exemption appears on the next tax statement from the County Assessor.

Applicants who cannot file online may submit the affidavit in person at the County Assessor’s Office before the close of business on the published deadline date. The assessor forwards all affidavits to the Department of Revenue for final processing. Property owners can check their exemption status anytime through the parcel search portal.

Property Tax Payment Deadlines and Methods

Wyoming property taxes follow statutory payment and delinquency schedules set by state law. Property owners should confirm current installment dates, the delinquency date, and the statutory interest rate with the Big Horn County Treasurer’s Office. Tax statements mail annually with the current payment schedule printed on the bill.

Payments post to the Big Horn County Treasurer’s Office, which collects all property taxes, motor vehicle fees, and sales tax on motor vehicle purchases. The Treasurer distributes revenues to the proper taxing entities, maintains receipts and disbursement accounts, and invests county funds per the County Investment Policy.

Payment Methods and Channels

After the statutory delinquency date, interest accrues at the rate set by Wyoming law. Tax lien auctions may follow for parcels with unpaid taxes after extended delinquency. Property owners facing financial hardship may qualify for payment plans or property tax relief programs administered at the state level.

Late Payment Consequences

• Interest charges begin accruing on the statutory delinquency date set by Wyoming law.
• Penalties compound monthly until the tax obligation is paid in full.
• Tax lien auction proceedings start after the statutory redemption period ends.
• Credit reporting agencies may receive reports of unpaid property taxes.
• Title transfers and refinance closings may fail without a current tax status.

Property Tax Appeal Process in Big Horn County

Wyoming law allows property owners to appeal their assessed value within 30 days of receiving the assessment notice. Assessment notices typically mail in March or April each year. The appeal goes to the Big Horn County Board of Equalization, which hears cases May through June.

The appeal process in Big Horn County requires the property owner to file a written appeal with the County Assessor. Supporting evidence includes comparable sales data, recent appraisals, photographs of property defects, and any documentation showing the market value is lower than the assessed value. The Board reviews each appeal and issues a written decision.

Property owners who disagree with the Board of Equalization decision may escalate the appeal to the Wyoming State Board of Equalization. Further appeals proceed to district court as a final remedy. Each appeal level requires new or supplemental evidence showing the assessed value exceeds market value.

Required Appeal Documentation

• Completed appeal form filed with the County Assessor’s Office.
• Copy of the assessment notice showing the contested value.
• Comparable sales within the same neighborhood or tax district.
• Independent appraisal report (if available).
• Photographs or inspector reports documenting property condition issues.
• Income and expense data for income-producing commercial property.

The 2026 valuation for Big Horn County dropped $297,024,366 after the assessor applied new exemptions. This drop reflects the impact of statewide property tax relief measures on county-wide valuation totals. Property owners reviewing their 2026 assessment notice should compare values against recent sales before deciding to appeal.

Evidence That Wins Appeals

Comparable sales carry the most weight at the Board of Equalization. Property owners should pull at least three closed sales within the same subdivision, with similar square footage, lot size, and condition. Sales should fall within 12 to 18 months of the valuation date.

Income-producing property appeals require rent rolls, operating statements, and capitalization rate analyses. A licensed appraiser’s report strengthens any appeal, but the Board also accepts owner-submitted analyses. Photographic evidence of structural defects, water damage, or deferred maintenance can support a value reduction when paired with repair cost estimates.

Property Tax Assessment Methods and Classification

The Big Horn County Assessor uses three standard approaches to value real property: the sales comparison approach, the cost approach, and the income approach. Residential properties rely primarily on the sales comparison approach using recent arm’s-length sales. Commercial and income-producing properties apply the income approach based on net operating income and capitalization rates.

Wyoming uses assessment ratios that vary by property class. Agricultural land valuation uses the 2026 AG Land Cost Data published by the Wyoming Property Tax Division. This data sets productivity values based on land capability, crop history, and grazing capacity. Big Horn County farms and ranches receive valuation updates each year based on the published study.

Property owners should confirm current assessment ratios, classification guidelines, and valuation methodology directly with the County Assessor or the Wyoming Property Tax Division before relying on any specific ratio for appeals or exemption claims.

Inspection Cycle and Property Visits

The Assessor’s Office conducts cyclical property inspections to verify physical condition and improvements. Properties under new construction, recent sale, or permit activity receive priority visits. Interior inspections happen on a rotating schedule, with exterior checks performed more frequently across the county.

Property owners who undertake major improvements should report the work to the Assessor. Unreported improvements can lead to back assessments covering several tax years. Permits pulled through the county building department flow automatically into the Assessor’s records, so most compliant property owners see updates without filing extra paperwork.

Commercial, Farm, and Mobile Home Property Tax

Commercial property tax rates in Wyoming follow the same mill levy structure applied to residential parcels. Big Horn County commercial property owners pay the county levy capped at 12 mills, state school foundation assessment of about 6 mills, school district operations levy of about 25 mills, and any municipal or special district levies. Total commercial rates typically run slightly higher than residential rates due to municipal service fees.

Farm land tax assessment in Big Horn County uses agricultural productivity values rather than market value. The 2026 AG Land Valuation Study from the Wyoming Property Tax Division establishes per-acre values based on soil classification, water rights, and crop production history. The Property Tax Division uploaded the 2026 data to RealWare in all 23 counties on the published deployment date.

Mobile home tax in Big Horn County follows Wyoming Department of Revenue guidelines. Titled mobile homes receive an annual registration fee rather than ad valorem property tax. Mobile homes on permanent foundations, classified as real property, receive the standard property tax assessment. Owners should confirm classification with the Assessor’s Office before filing exemption claims.

Business Personal Property

Businesses operating in Big Horn County report business personal property to the Assessor each year. Reporting covers furniture, fixtures, equipment, machinery, and inventory held at year-end. The Assessor mails reporting forms in January, with a return deadline in March. Failure to file can result in an automatic assessment based on prior years’ data.

Manufacturing equipment, agricultural implements, and construction machinery receive depreciation factors under Wyoming law. New businesses receive prorated assessments based on acquisition date. The Assessor’s Office helps business owners complete the reporting form for first-year filers and clarifies which assets require inclusion on the schedule.

Property Tax Relief Programs and Delinquency Penalties

Big Horn County residents may qualify for the Wyoming Property Tax Refund Program, which provides refunds to qualifying low-income homeowners, renters, and mobile homeowners. The Wyoming Department of Revenue administers this program through ptd.wyo.gov. Applicants file the claim directly with the state, not the county, but the Assessor’s Office can help locate the correct forms.

Property tax delinquency penalties in Wyoming begin accruing on the statutory delinquency date set each year. Interest charges apply at the rate set by state law and continue compounding monthly until the tax obligation is paid in full. Parcels with unpaid taxes after extended delinquency face tax lien auction proceedings, where the county sells the lien to recover the outstanding obligation.

Relief and Penalty Summary

Property owners who miss the affidavit filing deadline may reapply the following year. The Assessor’s Office recommends filing as early as possible to avoid delays. Phone lines at the Big Horn County Assessor run high volume after tax notices mail out in September each year, so early contact produces faster service.

Refunds for Renters and Low-Income Households

The Wyoming Property Tax Refund Program covers both homeowners and renters who pay property tax indirectly through rent. The Department of Revenue calculates the refund based on household income, household size, and property tax burden. Filing opens each year after the tax statement is mailed and closes before the next tax cycle begins.

Big Horn County residents can pick up the refund claim form at the Assessor’s Office, the Treasurer’s Office, or the public library. Completed forms go directly to the Department of Revenue for processing. Refunds typically mail within 90 days of approval, and applicants can check claim status through the Department’s online portal.

Tax Lien Auctions and Recertification Schedule

Big Horn County holds tax lien auctions for parcels with delinquent taxes. The auction takes place annually, with the date, time, and location published by the County Treasurer’s Office. Investors and buyers purchase the lien, paying the outstanding tax obligation to the county. The original property owner may redeem the lien by paying the full amount plus interest before the redemption period ends.

Property owners facing tax lien auction should contact the Treasurer’s Office to discuss payment plans, hardship deferrals, or exemption claims. Resolving the delinquent balance before the auction date prevents the lien from transferring to a third party. Post-auction redemption costs include the original tax, interest, penalties, and auction fees.

Recertification schedules vary by exemption type. The 25-year long-term exemption requires periodic recertification, while the 25% owner-occupied exemption requires a one-time affidavit. Disabled veteran exemptions and disability exemptions also have specific recertification cycles. Property owners confirm recertification dates with the Assessor each year.

Buying Tax Liens in Big Horn County

Investors interested in purchasing tax liens register with the Treasurer’s Office before the published auction date. Each lien sells to the highest bidder, with minimum bids set by the total delinquent amount plus fees. Investors receive interest on the lien at the statutory rate during the redemption period.

Successful bidders receive a tax lien certificate showing the parcel, the amount paid, and the redemption terms. The certificate transfers with the property at sale. Lien buyers can pursue foreclosure after the redemption period expires, though most liens redeem well before that step becomes necessary.

Property Tax Bills and Records Online

Big Horn County offers online access to property tax bills, payment history, and assessment records through the Assessor’s portal linked from the official county website. Users query records by owner name, parcel number, or physical address.

Real estate tax history for Big Horn County parcels shows assessed values, tax payments, exemptions applied, and mill levy changes over multiple years. Buyers and sellers use this data to verify tax obligations before closing. Title companies pull the same records through the portal for closing disclosures and lender requirements.

The Wyoming Department of Revenue Property Tax Division also publishes statewide assessment data at wyo-prop-div.wyo.gov. The 2026 assessment data download reflects property valuations current as of January 1, 2026. Statewide reports provide context for comparing Big Horn County rates and valuations against neighboring counties.

Quick Online Access Checklist

• Open https://www.bighorncountywy.gov for county services and the Assessor’s portal.
• Open https://wyo-prop-div.wyo.gov for statewide assessment data and agricultural valuation studies.
• Open https://ptd.wyo.gov/OWNEROCC for the 25% owner-occupied exemption affidavit.

Online tools reduce phone calls and walk-in visits to the courthouse. Property owners complete most transactions from home using the official portals. For questions requiring staff assistance, contact the Assessor’s Office during regular business hours.

Historical Data and Trend Analysis

Research analysts and real estate professionals use the historical data on the portal to track valuation trends. Multi-year parcel cards show the effect of exemption changes, market shifts, and reassessment cycles. Comparing the 2026 valuation drop of $297,024,366 against prior years reveals the scale of recent policy adjustments.

The Property Tax Division’s statewide data download allows side-by-side comparison of Big Horn County against neighboring jurisdictions. The download file covers all 23 counties with current assessments, exemptions, and mill levies. Researchers load the data into spreadsheet software for custom analysis and reporting.

Contact and Local Details

Big Horn County Courthouse sits at 420 West C Street in Basin, Wyoming, the county seat. Visitors access both the Assessor’s Office and the Clerk & Recorder from the same building during regular business hours. Limited courthouse services also operate at the Lovell Annex, where Assessor, Clerk, and Treasurer staff assist residents with property tax questions, exemption forms, vehicle titling, licensing, and voter registration on a published schedule.

For property tax questions, exemption applications, or appeals, contact the Assessor’s Office first. The Clerk & Recorder handles deed recordings, lien releases, and document searches. The Treasurer’s Office processes all tax payments, issues receipts, and conducts the annual tax lien auction. Each office publishes its own hours and contact details on the official county website.

Tax Assessor

• Department: Big Horn County Assessor’s Office
• Official Website: https://www.bighorncountywy.gov
• Main County Phone: (307) 568-2357
• Physical Address: Big Horn County Courthouse, 420 W C St, Basin, WY 82410
• Hours: Monday – Friday, 8:00 AM – 5:00 PM

Deed Recorder

• Department: Big Horn County Clerk & Recorder
• Official Website: https://www.bighorncountywy.gov
• Main County Phone: (307) 568-2357
• Physical Address: 420 W C St, Basin, WY 82410
• Hours: Monday – Friday, 8:00 AM – 5:00 PM

Frequently Asked Questions

Big Horn Property Tax services help owners understand their tax bill, claim exemptions, and avoid penalties. The Assessor’s Office in Basin handles valuations, online searches, and appeals. Knowing key dates, contact info, and online tools saves time and money.

What is the deadline to pay the 2026 Big Horn County property tax?

The 2026 tax bill must be paid by July 31. Payments can be made online through the County Treasurer’s portal, by mail, or in person at the courthouse. Paying early avoids a 10 % penalty that applies after the deadline. If you miss the date, the Treasurer will add interest each month until the balance is settled.

How can I contact the Big Horn County Assessor’s Office for a valuation question?

Call (307) 568‑2547 or email cozette.winters@bighorncountywy.gov. The office is open Monday‑Friday, 8 am‑5 pm. When you call, have your parcel number ready; staff can pull the record and explain the assessed value, any recent changes, and eligibility for exemptions.

Where can I find the online property tax calculator for Big Horn County?

Visit https://www.bighorncountywy.gov/departments/assessor and click “Tax Calculator.” Enter the assessed value, then select the appropriate tax rate for residential, commercial, or farm land. The tool shows the estimated bill, including the 25 % homeowner exemption if you qualify. Use the calculator before filing to compare expected costs.

What steps must I follow to appeal a property tax assessment in Big Horn County?

First, review your assessment notice, then gather comparable sales or a professional appraisal. File the appeal online through the assessor’s portal within 30 days of the notice. Include a written statement and supporting documents, then attend the Board of Equalization hearing in August. Successful appeals can reduce your taxable value by up to 15 %.

How do I apply for the homeowner’s homestead exemption in Big Horn County?

Apply online at ptd.wyo.gov/OWNEROCC or in person at the Assessor’s Office before March 1. You need proof of ownership, a copy of your driver’s license, and a completed exemption form. Once approved, the exemption reduces your taxable value by $20,000, lowering the annual bill by roughly $120‑$150 depending on your rate.

Can I search for property tax lien auction listings in Big Horn County online?

Yes. The County Treasurer posts upcoming lien auctions on https://www.bighorncountywy.gov/departments/treasurer under “Tax Lien Sales.” Listings include parcel numbers, minimum bid amounts, and auction dates. Review the details, then register to bid before the auction day. Winning bidders must pay the full amount within 48 hours to avoid cancellation.