Wyoming Governor Mark Gordon has filed a lawsuit against the State Board of Equalization, seeking a court order to compel the board to certify residential property tax values. The board had previously refused to do so, citing constitutional concerns over a 2024 tax cap that created assessment disparities.
The lawsuit highlights a conflict between the legislative branch's intent to provide tax relief and the executive branch's constitutional duty to ensure uniform property assessments, with potential implications for local government revenue and taxpayer certainty.
Wyoming Governor Mark Gordon has initiated legal action against the State Board of Equalization, demanding that the board certify residential property tax values for the upcoming tax year. The board had previously concluded it could not perform this duty due to significant assessment disparities resulting from a 2024 tax cap implemented by the state legislature.
In a statement, the Governor's office indicated that this lawsuit aims to prevent confusion and disruption for property owners and counties. The Attorney General's office, appointed by Gordon, argues that the board exceeded its authority by unilaterally deeming the property tax exemptions unconstitutional and refusing to certify the values. The lawsuit contends that the tax cap, which reduces assessed value for tax purposes, falls within the legislature's constitutional authority to create property exemptions.
The State Board of Equalization, whose members are appointed by the governor, had warned lawmakers about the potential consequences of the tax cap during its debate. Despite acknowledging its lack of authority to declare a statute unconstitutional, the board stated it could not certify values due to the constitutional mandate for uniformity in property assessments. The Wyoming County Commissioners Association has expressed support for the Governor's move, emphasizing the need for clear direction for counties, assessors, and taxpayers. Conversely, the Wyoming Freedom Caucus criticized the Governor's action, asserting that bureaucrats should not challenge legislative acts.
The case has been filed in Laramie County District Court, with the board's chairman and vice chairman named as defendants. The board's chair acknowledged that the issue was expected to be resolved in the courts and that a swift resolution is crucial for local governments and taxpayers.