Statutes, codes, and regulations
Wyoming Administrative Code
Agency 011 - Revenue DeptSubagency 0006 - Property Tax
Chapter 19 - WYOMING PROPERTY TAX REFUND PROGRAM
Section 19-6 - Administrative Procedures

011-19 Wyo. Code R. § 19-6

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Current through April 27, 2019
Section 19-6 - Administrative Procedures

(a) The Department shall prepare and issue application forms for refunds under W.S. 39-13-109(c)(iv) on or before January 15 of each year.

(b) The Department shall compute the cost-of-living adjusted limited to the value of non-exempt household assets. The Department shall also maintain information regarding this adjustment for all years of the program.

(c) Annually the Department shall obtain the data from the Economic Analysis Division of the Department of Administration and Information regarding the statewide average cost-of-living index and median household income for each county in the state and for the state as a whole.

(d) Annually the Department shall compile data regarding the median residential property tax value in each of the counties.

(e) The Department shall review all applications for refunds which have been filed in a timely manner, as specified in Section 5(a), above. Applications which are not filed by the due date shall be denied. The review must address the following issues:

  • (i) Whether the application is filed timely;
  • (ii) Whether the application is complete, i.e. whether all required entries and supporting documentation are present. The application form shall specify what entries and supporting documentation must be present for the application to be deemed complete;
  • (iii) Whether the applicant satisfies the income limitation;
  • (iv) Whether the applicant satisfies the household asset value limitations;
  • (v) The amount of refund due the applicant in accordance with the limitations stipulated in W.S. W.S. W.S. 39-13-109(c)(iv)(C).

(f) The Department shall prepare a list of qualifying applicants, together with the amounts of their refunds and submit the report to the State Auditor's Office no later than September 15th of each year for preparation of payments due.

011-19 Wyo. Code R. § 19-6