TAX EXEMPTION OF FACILITIES USED FOR AIR, WATER
AND LAND POLLUTION CONTROL
INSTRUCTIONS FOR SUBMITTING APPLICATION
Excerpt from Wyoming Environmental Quality Act relating to property tax exemptions on
facilities used in Pollution Control.
35-11-1103, Wyoming Statutes, 1998
Property Exempt From Property Taxation--The following property is exempt from Property
taxation pursuant to the provisions of this act and includes facilities, installations, machinery or
equipment attached or unattached to real property and designed, installed and utilized primarily
for the elimination, control or prevention of air, water, or land pollution, or in the event such
facility, installation, equipment or machinery shall also serve other beneficial purposes and use,
such portion of the assessed valuation thereof as may be reasonably calculated to be necessary
for and devoted to elimination, control or prevention of air, water and land pollution. The
department of revenue shall determine the exempt portion on all property assessed pursuant to
W. S. 39-13-102(m). The county assessor shall determine the exempt portion on all property
assessed pursuant to W. S. 39-13-103(b). The determination shall not include as exempt any
portion of any facilities, which have value as the specific source of marketable byproducts.
Applicants seeking tax exemption of facilities and/or equipment used for Pollution Control as
provided by Section 35-11-1103, Wyoming Statutes, 1998 as amended, SHALL:
(A)
Complete an application for each item of exemption being sought, and submit by mail.
th
Application must be submitted annually, on or before February 15
(excluding weekends /
holiday). Incomplete applications or those received after the deadline will not be accepted
or considered for exemption.
Dept. of Revenue Assessed Properties:
County Assessed Properties:
County Assessor’s Office
Wyoming Dept. of Revenue
(Where Property / Equipment Is Located)
Appraisal Services Group
nd
Herschler Building, 2
Floor W.
th
122 W. 25
Street
Cheyenne, WY 82002
(B)
Attach additional sheets where necessary, with required information identified by
corresponding item numbers from the application.