ASSESSMENT PRESS RELEASE FOR 2026

For Your Information

The Niobrara County Assessor's office will be mailing the 2026 Notice of Value on April 8, 2026. According to Niobrara County Assessor, Teri Stephens, property is assessed/taxed to the owner of record as of January 1st each year. You may see an "ATTN: TO" line if the property changed ownership AFTER January 1st, this is an effort on our part to get the assessment and tax bill to the most current owner while still meeting our statutory requirement. The Notice of Value is not a tax bill. This notice is an estimate of the 2026 tax bill that will be coming from the Treasurer's Office in September, and a request to provide additional information such that a full, complete and detailed statement of all taxable property owned by or in the control of the property owner and that assessment, may be made. The calculation uses the current value with the prior year's mill levy. The Niobrara County Commissioners set mill levies in August, so we are using the best information available to do this calculation.

Property is valued for taxation purposes following Mass Appraisal standards set by the International Association of Assessing Officers (IAAO) and statutory and rule requirements of the Wyoming Department of Revenue and the Wyoming State Board of Equalization. Mass Appraisal values a large number of similar properties in a uniform manner. We are required to use standard cost values adjusted for our area to calculate replacement cost new (RCN) for any structures/improvements. We then take RCN, depreciate that value and then trend for sales and then add in the land value.

Agricultural land is valued on the land's current use and the capability of the land to produce agricultural products under normal conditions. A range of values is determined by the Department of Revenue and each Assessor is required to select a value within those ranges for each productivity category present in his or her county. A handout copy of the 2026 Niobrara County Ag Land Valuation Study is available for your review in our office.

Property owners should review the amount noted as "2026 (Current Year's) Property Value and Tax Information", and determine if it is the approximate value of their property if sold January 1, 2026. If they agree with the value, owners are not required to respond. Property owners have the right to appeal the market value stated on their assessment schedule; however, this must be done no later than thirty (30) days after the postmark on the assessment schedule. For 2026, the deadline is May 8th, 2026. Upon request, staff will review the characteristic information for the property with the owner to ensure the information is accurate. During this review, the property owner should provide any information they would like to have considered; an appraisal, market analysis, special conditions or influences they feel may affect the property value.

The 2026 Notice of Value has a few changes due to prior legislative changes. Any exemption amounts are listed on the bottom left corner of the notice, and the resulting estimate tax amount exempted in the bottom right corner. Please call or stop by our office with any questions you may have on your Notice of Value.

Property Tax Relief Programs- 2026 Veterans Exemption For 2026

Long-Term Homeowners Exemption

Homeowners Exemption

For more information on these programs please come in or call our office at 307-334-3201. The included 2026 Notice of Assessment will reflect any property tax relief you are currently receiving with the exception of the refund program.