Property tax foreclosure in Wyoming

The property tax process in Wyoming, step by step

1. Your taxes become delinquent

   After November 10 and May 10

   Half of the tax is payable on November 10 and half on May 10 of the next year, and no interest is charged if the whole tax is paid by December 31. Any part not paid on time is delinquent and grows at 18% interest a year until paid.

   Wyo. Stat. § 39-13-108(b)(i), (ii)

2. Notice of the tax sale

   Published for 3 weeks, starting at least 4 weeks before the sale and before the first week of September

   The county treasurer publishes a notice of sale in a legal newspaper once a week for 3 weeks. It lists the owner's name, the property, the years and amounts owed, and the date and place of the sale. You can still pay the treasurer before the sale to keep your property off the list.

   Wyo. Stat. § 39-13-108(e)(ii)

3. The tax sale and certificate of purchase

   Sale day at the courthouse

   A buyer who pays the taxes, interest, penalties and costs gets a certificate of purchase, and property no one buys is bid in for the county. The buyer gets a lien on your property, not ownership, and the certificate can be sold to someone else.

   Wyo. Stat. §§ 39-13-108(d)(ii), 39-13-108(e)(iii)

4. How to redeem

   Until a valid tax deed application is accepted

   You redeem by paying the county treasurer the sale amount plus 3% and 15% interest a year, plus 15% a year on any later taxes the holder paid. If the holder has already sent notice of a deed application, you also pay the holder's actual expenses, up to $250. The treasurer gives you a certificate of redemption, for a fee of up to $20.

   Wyo. Stat. § 39-13-109(e)

5. Notice before a tax deed

   Deed application 4 to 6 years after the sale; notice at least 3 months before

   Before applying for a deed, the holder must serve a notice on the people living in the home and the person the property is taxed to, and mail one by certified or registered mail to the record owner and mortgagees. The notice must say when your time to redeem runs out. If the county holds the certificate, the county clerk must notify you at least 60 days before the county takes its deed.

   Wyo. Stat. § 39-13-108(e)(iv), (v)

6. Tax deed and possession

   After the redemption time runs out

   The treasurer issues a tax deed to the holder, or to the county, and the new owner is entitled to possession of the property. Anyone challenging the deed has the burden of proof, and a lawsuit to recover the property must be brought within 6 years after the tax sale.

   Wyo. Stat. § 39-13-108(e)(v), (vii)

7. Surplus and help paying

   Claim within 2 years if a court sale is held

   Wyoming's law has no surplus payment to the owner when a tax deed is issued. Only if a certificate holder forecloses in district court instead does the balance of the sale go to people with prior interests, claimed within 2 years of confirmation. To avoid a sale, ask your county about its tax deferral program for your home, and apply for the state property tax refund program by the first Monday in June.

   Wyo. Stat. §§ 39-13-108(d)(ii) to (iv), 39-13-107(b)(iii), 39-13-109(c)(v)

Common questions in Wyoming