Wyoming property tax when you sell your home
Wyoming bills property tax a year behind. So at closing, the seller usually owes the buyer money. Here is how that works, and what the 2025 exemption and the November 2026 vote mean for you.
When is Wyoming property tax due?
The tax year is the calendar year. But the bill does not come until the fall.
- First half: due by November 10.
- Second half: due by May 10 of the next year.
So the tax for 2026 is paid in November 2026 and May 2027. Late tax costs 18% a year in interest.
Why do I owe the buyer property tax at closing?
Because no one has paid this year's tax yet. The buyer will get the bill this fall and pay the whole year, including the months you lived there. So at closing you give the buyer a credit for your days.
Here is a Casper example. The typical home there is worth about $260,400. Census data puts the typical tax bill at about $1,631 a year, but that is from before the 2025 homeowner exemption cut bills by about a quarter. Close on July 1 and you owned the home for half the year. With the exemption, our net sheet puts your credit to the buyer at about $584. Without it, it would be closer to $816.
What if last year's tax is still unpaid?
If you close between January and May 10, the second half of last year's tax may still be open. The title company will pay it from your proceeds at closing. Then you also owe the buyer for the days you owned the home this year. That is two tax items on one closing. A spring sale often has a bigger tax line than people expect.
Does the 25% homeowner exemption change my closing?
In 2025, Wyoming cut the taxable value of owner-occupied homes by 25%, on up to $1 million of value. Starting in 2026, you must live in the home at least 8 months of the year to get it.
Two things matter when you sell:
- The proration uses the real bill. If your bill has the exemption, so does the credit. If the year's bill is not out yet, the title company uses last year's bill. Make sure it is the bill with your exemption on it.
- It does not pass to the buyer. The exemption is for the owner who lives there. The buyer must claim their own with the county assessor.
Long-time owners 65 and older could also get a 50% exemption for 2025 and 2026. That one ends after the 2026 tax year.
What is Proposition 1 on the November 2026 ballot?
On November 3, 2026, Wyoming votes on Proposition 1, the first citizen initiative on the state ballot in 30 years. If it passes, it would exempt 50% of the assessed value of a primary home from property tax.
- You would need to live in Wyoming for 1 year and in the home for 6 months of the year before.
- You would file a sworn claim with the county assessor by the fourth Monday in May.
- The state says the earliest it could apply is tax year 2027.
What it means for a sale: nothing changes for a closing in 2026. For homes sold in 2027 or later, a smaller tax bill means a smaller proration credit to the buyer. It may also make Wyoming homes a bit more attractive to buyers who plan to live in them.
How do I estimate my proration?
Take your yearly tax bill. Divide by 365. Multiply by the number of days from January 1 to your closing date. Our Wyoming net sheet does this for you when you enter the closing date.
Quick answers
When are property taxes due in Wyoming?
The tax for a year is billed in the fall. The first half is due by November 10. The second half is due by May 10 of the next year. If you pay the full year by December 31, no interest is charged on the first half.
Are Wyoming property taxes paid in arrears?
Yes. You pay for this year late in this year and early next year. That is why a Wyoming seller usually gives the buyer a credit at closing for the days the seller owned the home.
How are property taxes prorated when selling a house in Wyoming?
The title company counts the days from January 1 to closing and charges the seller that share of the year's tax. The money goes to the buyer as a credit, because the buyer will pay the full bill later.
What is Proposition 1 in Wyoming?
It is a citizen initiative on the November 3, 2026 ballot. It would exempt 50% of the assessed value of a qualifying primary residence from property tax. The state says the earliest it could apply is tax year 2027.
Does the Wyoming 25% homeowner exemption transfer to the buyer?
No. The exemption belongs to the owner who lives in the home, not to the house. A buyer who moves in must tell the county assessor the home is now their owner-occupied home to claim it.
See your Wyoming proration.
Enter your closing date and the net sheet does the math.