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Wyoming · Property taxWyoming property tax: the November and May halves, 18% interest and the seller-pays default

Wyoming property taxes are payable at the county treasurer in two halves. Fifty percent of the taxes are due on and after September 1 and payable on and after November 10, and the remaining fifty percent are due on and after March 1 and payable on and after May 10 of the next year; if the entire tax is paid on or before December 31, no interest or penalty is charged (W.S. 39-13-108(b)(i)(D)). The balance of any tax not paid as provided is delinquent after the day it's payable and bears interest at 18% per annum until paid (W.S. 39-13-108(b)(ii)). For closings, the statute sets a default: as between the grantor and grantee, where there is no express written agreement about which party pays the taxes that may be assessed, if the property is conveyed on or after January 1 the grantor pays the taxes for that year (W.S. 39-13-108(b)(i)(E)).

What the statutes set

  1. First half (39-13-108(b)(i)(D))

    Due September 1; payable by November 10.

  2. Second half (39-13-108(b)(i)(D))

    Due March 1; payable by May 10 of the next year.

  3. Interest (39-13-108(b)(ii))

    18% a year on delinquent balances.

  4. Who pays at sale (39-13-108(b)(i)(E))

    Without a written agreement, the seller pays that year's taxes.

What the TC checks for Wyoming property taxes at closing

  • Make sure the contract says in writing who pays the current year's taxes – otherwise the seller does.
  • Get the treasurer's statement showing which halves are paid.
  • If closing falls near November 10 or May 10, make sure the half due is paid before it turns delinquent.

Questions about Wyoming property taxes

When are Wyoming property taxes due?

Half is payable by November 10 and half by May 10 of the next year; paying all by December 31 avoids interest (W.S. 39-13-108(b)(i)(D)).

Who pays Wyoming property taxes in the year of a sale?

Whoever the written agreement says; without one, if the property is conveyed on or after January 1, the seller pays that year's taxes (W.S. 39-13-108(b)(i)(E)).

Related guides

Add the November 10 and May 10 dates as dated tasks on the deal in ClosingCode.

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Source: W.S. 39-13-108 (wyoleg.gov), read October 31, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.