Crook County printed and mailed this year's property tax invoices on September 23, according to a commissioners' notice in the Sundance Times. Under Wyoming's tax statute, the first half of that bill is payable on and after November 10, and the second half on and after May 10 of the following year. If you're under contract on a Sundance home this fall, a copy of that statement is probably in your file, and you may be using it to estimate your own costs.
That estimate deserves a second look. Since 2024, Wyoming's legislature has tied a growing share of the residential tax bill to the person who owns the house: how old they are, how many years they've paid Wyoming property tax, how many months a year they live there, and when they bought. When a house changes hands, those facts go with the seller. The buyer starts over with their own.
The Exemptions That End With the Sale
A Wyoming tax statement can show several reductions in its exemptions section. Each one depends on a different fact about the current owner.
| Exemption | What it removes | Who qualifies | Does it carry to a buyer? |
|---|---|---|---|
| Homeowner's exemption, SF0069 of 2025 | 25% of taxable value, on the first $1 million of fair market value | An owner who lives in the single-family home as a primary residence | No. The new owner files their own affidavit |
| Long-term homeowner's exemption, 2026 HB0045 | 50% of fair market value, on the first $3 million, with associated land up to 35 acres | An owner or spouse age 65 or older who has paid Wyoming residential property tax for at least 25 years and lives in the home at least eight months a year | No. It depends on the owner's age and tax-paying history |
| 4% assessment cap, 2024 HB0045 | Taxable value growth above 4% a year on the structure and associated land | Applied automatically to qualifying single-family homes | Not in the first year. The cap does not apply to a property bought in the prior year |
One rule matters most when reading a seller's statement. The 25% exemption and the long-term exemption cannot be combined on the same property in the same year. If the seller is a longtime Wyoming taxpayer over 65, their bill may reflect a 50% exemption. A buyer who qualifies only for the homeowner's exemption can claim 25%. On the same house, that buyer's exemption covers half as much value as the seller's did.
The Wyoming Department of Revenue says the 25 years of tax payments for the long-term exemption do not have to be consecutive. The 2026 version of the law also changed how the exemption works. It repealed the July 1, 2027 sunset, moved the filing deadline to March 1, and lets a returning claimant stay qualified by confirming with the assessor's office by March 1 each year. It took effect July 1, 2026. A seller who has held that exemption for years will see it renew with little paperwork. A buyer, even one who qualifies, is filing for the first time.
Why the Cap Matters Most in Year One
The 4% cap is the least visible piece. It can also affect a buyer's first year the most. The cap limits how fast the taxable value of a single-family home and its associated land can rise from one assessment to the next. Under the 2024 law, it does not apply to value increases from structural changes, new construction, or a purchase in the prior year. The Sundance Times described the purchase rule this way: the cap "does not apply if the increase in value has occurred because of structural changes or additions to your residence or if you purchased the property during the last year."
Take a home whose owner has held it through several years of rising values. With the cap in place, its taxable value may have grown more slowly than its market value. The seller's statement shows that capped number. After a sale, the new owner's first year is outside the cap.
The cap itself is in court. WyoFile reported in July 2026 that Gov. Mark Gordon sued the State Board of Equalization after the board concluded it could not certify residential assessments because of disparities the cap created. Its June report found "thousands of value 'inversions' in each county," where a home with a higher market value carries a lower taxable value than a less valuable one. A Laramie County district judge approved an agreement to keep enforcing the cap until its constitutionality is decided, and WyoFile reported that either side is expected to appeal to the Wyoming Supreme Court. For now, the cap stays in force while the case is decided.
What Sundance Itself Adds to the Bill
After the owner-based pieces fall away, every owner inside Sundance city limits still pays the same levy. Crook County's 2026 mill levy report sets it at 71.5 mills for a property in the county's 0100 tax district plus the city. That's $71.50 per $1,000 of taxable assessed value.
| Crook County figure | 2025 | 2026 |
|---|---|---|
| County 0100 district levy | 62.5 mills | 63.5 mills |
| City of Sundance levy | 8 mills | 8 mills |
| Combined in-town levy | 70.5 mills | 71.5 mills |
| Countywide valuation | $283,281,888 | $292,797,049 |
| City of Sundance valuation | $13,832,550 | $15,904,726 |
Between the 2025 and 2026 reports, Sundance's taxable valuation grew about 15%, while the county's grew about 3.4%. The combined in-town levy rose by one mill. Those two numbers are the starting point every in-town owner shares. The exemptions in the first table then reduce each owner's bill by a different amount. Two neighbors in similar houses on the same Sundance street can receive quite different statements in the same mail, and the difference often comes from the owners rather than the houses.
The Window a Buyer Is Working Against
The homeowner's exemption used to apply without a form. The Sundance Times reported in October that the 25% reduction "was automatically applied to your statement" in 2025 but now requires an application. A seller's 2025 statement may show the exemption even though no one ever filed for it. A buyer can't assume theirs will appear the same way.
The Department of Revenue accepts the Wyoming Residential Owner-Occupied Affidavit from October 1 through March 1. The Crook County Assessor reviews each application. For a Sundance purchase this season, the dates run like this:
- September 23, 2026. The county mailed this year's statements.
- October 1, 2026. The affidavit window opened.
- November 10, 2026. The first half of the 2026 bill becomes payable under statute.
- March 1, 2027. The affidavit window closes. Under 2026 HB0045, returning long-term claimants also confirm with the assessor by this date.
- May 10, 2027. The second half of the 2026 bill becomes payable under statute.
The department's page applies the occupancy test to tax year 2027. A claimant must live in the home at least eight months of that year. An active-duty service member who can't meet the eight months may still qualify if the home is their legal domicile. The page adds that for a property bought after January 1, 2027, the department "may consider" residency at the buyer's previous qualifying property toward the 2027 exemption, and it directs questions to the county assessor. A buyer who will split the year between Sundance and another home has to clear the eight-month requirement. A seasonal or second home will not qualify on its own.
Everything above is general information about how these Wyoming rules are written. It isn't legal, tax or financial advice, so please confirm your own eligibility and figures with the Crook County Assessor's Office or a tax professional.
Proposition One and Tax Year 2027
Proposed Initiative Proposition Number One was on Wyoming's November 3 general election ballot. According to the Secretary of State's ballot propositions document, it is a statutory initiative, not a constitutional amendment. It would exempt 50% of the assessed value of the dwelling for eligible primary-residence homeowners. Eligibility requires at least one year of Wyoming residency and six months of occupancy in the preceding tax year. A sworn initial claim would be due by the fourth Monday in May, with annual confirmation after that. If enacted, its earliest applicable tax year is 2027.
Under the 2026 law, an owner who claims the long-term exemption cannot also qualify for an initiative exemption once one is enacted. The initiative would add another rule that turns on the owner. Its one-year residency requirement means a buyer moving from South Dakota or elsewhere is judged on their own history, not on the history of the home they buy. If the initiative takes effect, each owner's tax picture for 2027 will depend on when they bought, where they lived the year before, and when they filed.
Frequently Asked Questions
Does the seller's homeowner exemption carry over at closing? No. Under the Department of Revenue's process, each owner files their own affidavit, and the exemption depends on that owner living in the home.
Who pays the 2026 bill on a home that closes this fall? The Wyoming statute provides a default. When there is no express written agreement about who pays, and the property is conveyed on or after January 1, the seller pays the taxes for that year. A purchase contract can set different terms, so ask your closing agent how your contract handles the 2026 bill.
Can a newly purchased Sundance home qualify for the long-term exemption? The exemption depends on the owner, not on how long they've owned this particular home. An owner or spouse age 65 or older with at least 25 years of Wyoming residential property tax paid on any residential property may qualify. When a Wyoming primary residence is sold and another Wyoming home is bought, months in both homes count toward the eight-month requirement.
Where is the affidavit filed? Online through the Department of Revenue's owner-occupied page or in person at the Crook County Assessor's Office.
If you're buying in Sundance and want to understand the tax statement before closing, I'm happy to go through it with you, point out which exemptions belonged to the seller, and make sure you have the March 1 affidavit deadline on your calendar. I'm licensed in both South Dakota and Wyoming, so moves across the state line are a regular part of my work. Let's Connect with Sandra Donahue.
