011-14 Wyo. Code R. §§ 14-8 - Fire engines, stations and fire extinguishing equipment - W.S.39-11-105(a)(x)

(a) "Fire engines or stations" means dedicated equipment and land and improvements similar to that owned by governmental entities as fire engines or fire stations used exclusively to support firefighting activities. The fundamental basis for the exemption is the benefit conferred upon the public by privately-owned fire engines and fire stations, and the consequent relief, to some extent, of the burden upon the state to use its facilities and equipment to support firefighting activities.

(b) "Equipment used to extinguish fires" means equipment functionally capable of extinguishing fires, which is primarily and typically used for fire suppression. The phrase does not include equipment used to protect the health or safety of employees in fire situations nor equipment used to detect the presence of fire.

(c) A partial exemption for a fire station may only be given where a distinct, identifiable portion of the property is used for qualified purposes.

(d) Notification

(i) Annually, on or before October 15th, fire extinguishing exemption application forms and instructions shall be made available for review by taxpayers and/or agents at the Department's website located at http://revenue.wyo.gov.

(ii) Annually, on or before October 15th, the County Assessor shall provide standard exemption application forms and instructions to taxpayers who have made a request for said forms or has filed fire extinguishing exemption forms during the previous assessment year.

(e) Annually, on or before February 15th of each year, excluding holidays and weekends, all taxpayers and/or agents shall submit completed applications requesting property tax exemption for fire extinguishing property on the application form noted in this Section to the County Assessor for property assessed pursuant to W.S. 39-13-103(b) and the Department for property assessed pursuant to W.S. 39-13-102(m). Any application which is found to be incomplete or submitted after the deadline shall be denied in its entirety

(f) The County Assessor or the Department of Revenue may contract with independent appraisers to determine the value of the fire extinguishing property. In such instances, the appraisals provided shall, at a minimum, conform to the appraisal methods prescribed and interpreted by Department Rules and Uniform Standards of Professional Appraisal Practice as defined in Chapter 9. The appraisal shall be sufficiently detailed to identify the asset investments under application and its contributing value, as part of the value of the whole.

(g) Decision and Appeal

(i) Annually, on or before May 1st or as soon as possible thereafter, the County Assessor shall notify the applicants of the type and amount of exemption to be allowed for the current tax year for each application submitted. The applicant shall file written objection(s) to the County Assessor's final administrative decision with the county board of equalization within thirty (30) days after the date or postmark date of the notification, whichever is later.

(ii) Annually, on or before the date set for certification of value of the respective department-assessed property, the Department of Revenue shall by letter to the applicants, certify the type and amount of exemption to be allowed for the current tax year for each application submitted. The applicant shall have thirty (30) days from the date of the final department appraisal notice of Fair Market Value and assessed value within which to file written objection(s) thereto with the State Board of Equalization.

Notes

011-14 Wyo. Code R. §§ 14-8

Amended, Eff. 4/7/2015. Amended, Eff. 4/17/2024, exp. 8/15/2024 (Emergency). Amended, Eff. 8/15/2024, exp. 12/13/2024 (Emergency). Amended, Eff. 10/23/2024.