Personal Property

Wyoming Statute 39-13-107 requires that all personal property for a business in Albany County be reported to the Assessor`s Office by March 1st of the tax-reporting year. Personal property consists of all furniture, fixtures and equipment necessary to conduct your business such as desks and other office furniture, telephone systems and cellular telephones, computer systems, software, display racks and shelving, and any other tools required for your trade.

The Statement of Personal Property for the taxing year is mailed to a business in December and should be returned to the Assessor`s Office by March 1st.

Responsibility of Owner

To ensure that a proper value is placed on each item of personal property, it is in the interest of the owner to list as much information as possible. This information will establish the category, trending and depreciation tables used in arriving at a value for tax purposes.

Proper reporting of commercial personal property is a responsibility and part of doing business in Albany County.

Aircraft

In November each year the Assessor pulls reports from the Federal Aviation Administration of all registered aircraft owners in Albany County. If you are a registered owner and your aircraft is used solely for personal use, we will send you an affidavit stating the above is true and accurate. This affidavit must be signed and returned to our office by March 1st in order to remain personal and not be flagged as commercial use. If your aircraft is used for commercial purposes, you will receive a ATD25 personal property declaration in early December.

By default, all aircraft will be put on the tax roll and taxed as such until we receive a valid exemption request. Failure to return the affidavit where an exemption is applicable will result in taxes due.

Mobile Machinery

Mobile machinery is defined as heavy equipment, except shop or hand tools, which is self-propelled, towed, or hauled and used primarily in construction and maintenance of bridges, buildings, ditches, land reclamation, and/or roads.

Wyoming contractors are required by State Statute to register mobile machinery or place it on the tax roll of the County in which it is being operated, as well as purchase a mobile machinery sticker.

Requirements & Registration Options

Owned and leased mobile machinery must meet ONE of the following requirements before it is operated in the State of Wyoming and before the required mobile machinery sticker is purchased through the Treasurer’s Office

Registered at full value with the County Treasurer's Office
Listed on the property tax assessment roll with the County Assessor's Office

You can contact the Treasurer's Office at 307-721-2502 to find out the different sticker options available and then decide which option is best for you. Whether you choose to register a piece of mobile machinery at full value with the Treasurer or list it as business personal property, you need to provide the following information:

Acquisition Year
Purchase Price Including Sales Tax and Installment Cost
Make
Model
Year Built
Type of Machinery
Vehicle Identification Number
Color
Fuel Type

All mobile machinery acquired after January 1st of the tax year and not listed on the Assessor's tax roll, is prorated for the number of months it is owned or leased in that year and will be placed on the property tax assessment roll for the following year.

It is necessary to replace the mobile machinery sticker every year by January 1st.