Behind on Property Taxes in Wyoming?

Back Taxes in Wyoming: Your Options

This page explains what happens in Wyoming when property taxes on land go unpaid. It covers the due dates, interest, the county treasurer's tax sale, the certificate of purchase, the redemption period of at least four years, the tax deed, and the choices you have. It is written for owners of vacant land, including people who inherited a lot with back taxes.

Back taxes do not stop you from selling. A tax sale does not transfer your land. Until a tax deed application is filed and accepted, you still own the land and can redeem it, or sell it and have the taxes paid at closing from the sale. This page is general information, not legal or tax advice. For your own parcel, ask the county treasurer or a Wyoming attorney.

When Wyoming property taxes become delinquent

The county treasurer collects property tax. Half of the tax is payable on and after November 10, and the other half on and after May 10 of the next year. If you pay the whole tax by December 31, no interest or penalty is charged (W.S. 39-13-108(b)).

Any tax not paid by its payable date is delinquent after that day (W.S. 39-13-108(b)).

Penalties and interest on late taxes

Delinquent property tax adds interest of 18 percent per year until it is paid (W.S. 39-13-108(b)). A small bill grows quickly at that rate.

If the land goes to a tax sale, advertising and certificate charges are added to the amount due (W.S. 39-13-108(e)).

What the county does next

The county treasurer can collect delinquent tax by selling the real property at a tax sale. Before a sale, the treasurer publishes notice once a week for three weeks in a local legal newspaper. The first notice must run at least four weeks before the sale and before the first week in September (W.S. 39-13-108(e)).

At the sale, a buyer pays the full taxes, interest, penalties and costs, and the treasurer gives the buyer a certificate of purchase. The buyer does not own the land. Land that no one buys is bid in for the county, and the county commissioners may sell or assign that certificate later (W.S. 39-13-108(e)).

Between four and six years after the sale, a certificate holder can apply for a tax deed. First the holder must serve notice on the owner and anyone in possession at least three months before applying, or publish notice if no one can be found, and also mail notice to the record owner and mortgage holders. The notice must say when the redemption time ends (W.S. 39-13-108(e)). For certificates the county holds, the treasurer issues a tax deed to the county after four years, with at least 60 days' notice. Each county sets its own sale date, so confirm it with the treasurer.

Redemption: getting your land back

The legal owner can redeem after the sale and before a valid tax deed application is filed and accepted (W.S. 39-13-109(e)). You pay the county treasurer, who holds the money for the certificate holder and gives you a certificate of redemption.

To redeem from a private buyer, you pay the amount the land sold for plus the sale charges, plus 3 percent, plus interest of 15 percent per year since the sale. You also pay any later taxes the buyer paid, with 15 percent per year interest. If the buyer has already given notice of intent to apply for a deed, you also pay up to $250 of the buyer's expenses. If the county holds the certificate, you pay the sale amount with interest and later taxes with interest, without the 3 percent (W.S. 39-13-109(e)).

Your options if you are behind

You have more choices while the redemption right is still open. The earlier you act, the less interest and cost you pay.

• Pay the full amount due. Ask the county treasurer for a payoff figure for the day you plan to pay.
• Ask the county treasurer whether it accepts partial payments or a payment plan. State law does not set one up for delinquent real property tax, and interest keeps running.
• Redeem before the deadline. Get the exact last day in writing from the county treasurer.
• Sell the land. A sale pays the back taxes at closing. You can get a cash offer for your Wyoming land within 24 hours, with no fees or commissions, and we pay the closing costs.

Selling land with back taxes in Wyoming

You can sell land that has unpaid taxes. The taxes, interest and costs owed on the parcel are paid at closing from the sale money, and you receive the rest. This works until the redemption right ends. In Wyoming that means any time before a valid tax deed application is filed and accepted.

EasyLotBuyer buys vacant land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale.

Where to check your tax status

Contact the county treasurer in the county where the land is. The treasurer can tell you which years are unpaid, whether a certificate of purchase was sold, who holds it, and the redemption amount for a given day. Many treasurers have an online tax search.

The Wyoming Department of Revenue oversees property tax statewide. The tax sale and redemption rules are in Title 39 of the Wyoming Statutes, W.S. 39-13-108 and 39-13-109.