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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

Everything you need to know about property taxes in Lincoln County, WY. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Base rate ~1% of market value plus special district assessments (varies by location within county)
Exemptions
3+ Available
Section 1

How Property Tax Works

Lincoln County, Wyoming operates under the state's property tax system to fund essential local services including schools, roads, fire protection, and county operations. Property taxes are assessed annually based on fair market value, with Wyoming's base assessment rate around 1% of market value. The effective tax rate varies by location within Lincoln County due to different combinations of special taxing districts such as school districts, fire districts, and municipal improvement districts.

Property tax notices are typically generated and mailed in September each year. The actual tax rates you pay depend on your specific location within Lincoln County, as different areas are served by different special taxing districts that levy additional assessments beyond the base county rate. As of 2025, the county has implemented new property tax relief programs, particularly for senior citizens, while the final tax rates are still being finalized by the county assessor's office.

Section 2

What Makes Up Your Tax Bill

The 2025 property tax rates for Lincoln County are not yet finalized. Property owners should contact the Lincoln County Assessor's office for current levy year rates, as they vary significantly by location within the county.

ComponentRateDescription
Base County LevyTBDGeneral county operations, roads, administration
School DistrictVariesLocal school district operations and bonds
Fire DistrictVariesFire protection services (where applicable)
Special DistrictsVariesMunicipal improvements, water, sewer districts
Total Effective RateVaries by LocationCombination of all applicable district levies

Rates shown are for Levy Year 2025 and vary by specific taxing districts within Lincoln County. Contact the Lincoln County Assessor at (307) 885-9208 for location-specific rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lincoln County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Lincoln County are triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When these events occur, the county assessor calculates additional taxes based on the increased value, prorated for the remaining months in the tax year.

For example, if you complete a $100,000 home addition in June, and your area's effective tax rate is 1.2%, you would owe supplemental taxes of approximately $700 ($100,000 × 1.2% × 7/12 months remaining). Supplemental tax bills are issued separately from regular annual tax bills and have their own due dates, typically 30 days from the bill date.

Example Calculation

Note: These examples use estimated rates as 2025 rates are not finalized. Actual taxes will vary by specific location within Lincoln County.

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (est. 1%): $3,000
  • Less: Senior Tax Reduction (if eligible): $0*
  • Net Taxable Value: $3,000
  • Estimated Tax Rate: 1.2%
  • Annual Tax: $36 | Monthly: $3

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (est. 1%): $6,000
  • Less: Senior Tax Reduction (if eligible): $0*
  • Net Taxable Value: $6,000
  • Estimated Tax Rate: 1.2%
  • Annual Tax: $72 | Monthly: $6

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (est. 1%): $10,000
  • Less: Senior Tax Reduction (if eligible): $0*
  • Net Taxable Value: $10,000
  • Estimated Tax Rate: 1.2%
  • Annual Tax: $120 | Monthly: $10

*Senior tax reduction available 2025-2027 for property owners 65+ who have paid taxes for 25 years. Application required through Lincoln County Treasurer's Office.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require property tax escrow accounts, where monthly tax payments are collected along with your mortgage payment. Lenders typically collect 1/12 of your annual tax bill each month, plus a cushion amount. Your lender will pay your property taxes directly to Lincoln County when due.

Property tax bills are mailed in September, with full payments due by December 31st. If paying through escrow, verify that your lender receives and pays your bill on time, as you remain ultimately responsible for timely payment. You can verify payments online through the Lincoln County Treasurer's website or by calling (307) 885-9202. If your taxes increase due to reassessment or new levies, your lender will adjust your monthly escrow payment accordingly, typically with 60 days notice.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Lincoln County for 2025? A: Full payments are due December 31, 2025. First partial payments are due November 10, 2025, with the remainder due December 31st.

Q: What tax credits are available and do I need to apply? A: The Lincoln County Property Tax Relief Program and Statewide Property Tax Refund Program both require applications through the Lincoln County Treasurer's Office. Starting in 2025, seniors 65+ who have paid property taxes for 25 years can apply for tax reductions through 2027.

Q: Is there a homestead tax credit and how do I apply? A: Wyoming HB 203 proposed a homestead exemption on the first $200,000 of home value, but implementation status is unclear. Contact the Lincoln County Assessor at (307) 885-9208 for current homestead programs and application requirements.

Q: What is the penalty for late payment? A: Late payments incur an 18% penalty after the December 31st deadline.

Q: How often are properties reassessed? A: Contact the Lincoln County Assessor's office for the current assessment schedule and appeal process information.

Q: Can I pay my property taxes online? A: Contact the Lincoln County Treasurer's Office at (307) 885-9202 for available online payment options.

Q: How do special district taxes affect my bill? A: Your location determines which special districts (school, fire, municipal improvement) apply to your property. Each district adds its own levy to your total tax rate.

Q: What if I disagree with my property assessment? A: Contact the Lincoln County Assessor's office for the appeals process and deadlines, which typically must be filed within specific timeframes after assessment notices are mailed.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Property Tax Relieflincolncountywy.gov
02
County
Lincoln County 2025 Consolidated Levy Rates by Tax Code ...co.lincoln.wa.us
03
Tax Doc
Tax Salelincolncountywy.gov
04
Tax Doc
2024 Property Tax Refund Programslincolncountywy.gov
05
Tax Doc
Property Tax Refund Program Deadline Approachinggovernor.wyo.gov
06
Homestead Exemptionsleg.colorado.gov
07
Tax Doc
Wyoming Residential Affidavit Claim - Property Taxptd.wyo.gov
08
County
Lincoln Countyeadiv.state.wy.us
09
County
Lincoln County Financial Statements - June 30, 2024lincolncountywy.gov
10
Documents & Formslincolncountywy.gov
All sources verified as of 2025 Tax Year

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