Delinquent Property Taxes in Wyoming: A Fixed Price, a Certificate of Purchase, and a Deadline Set by an Application
Reviewed by DocDraft Legal Team · Wyoming · Last updated October 21, 2026
Wyoming settles the price before the auction opens. Any person who offers the taxes, interest, penalties and costs owed on a parcel is considered the purchaser of it, so nobody bids the figure up and nobody bids an interest rate down (Wyo. Stat. 39-13-108(e)(iii)(B)). Delinquent property taxes are property taxes an owner did not pay by the date the state fixed, after which the county adds interest and can eventually force a sale to collect them. What the buyer receives here is a certificate of purchase, not your deed (Wyo. Stat. 39-13-108(e)(iii)(C)), so you keep title while that certificate sits against the parcel. The clock runs from the date of the sale, and it does not end on a calendar date. Property sold for delinquent taxes may be redeemed by the legal owner after the date of sale but before a valid tax deed application has been filed and accepted by the county treasurer (Wyo. Stat. 39-13-109(e)(i)), and the treasurer may accept that application not less than four nor more than six years from the date of the original sale (Wyo. Stat. 39-13-108(e)(v)(A)). Getting out costs two unlike kinds of money: a flat three percent, plus interest at fifteen percent per annum since the date of sale, both added to what the parcel sold for (Wyo. Stat. 39-13-109(e)(iv)(A)). Later years' taxes the holder paid carry the same fifteen percent (Wyo. Stat. 39-13-109(e)(iv)(B)). Attorney's fees are excluded from that list. You pay the county treasurer, who holds the money for the certificate holder. Attorney review is available through DocDraft.
Find out where you stand in Wyoming
Where are you with the unpaid property taxes?
DocDraft provides document preparation, not legal advice.
How long do I have to redeem after a Wyoming tax sale?
Until a tax deed application is accepted, not until a fixed date. Property may be redeemed after the date of sale but before a valid tax deed application has been filed and accepted by the county treasurer (Wyo. Stat. 39-13-109(e)(i)), and no application may be accepted sooner than four years from the original sale (Wyo. Stat. 39-13-108(e)(v)(A)).
How much does it cost to redeem a Wyoming tax lien?
Two separate charges on top of the sale amount. A flat three percent, plus interest at fifteen percent per annum since the date of sale (Wyo. Stat. 39-13-109(e)(iv)(A)). Any later taxes the certificate holder paid also carry fifteen percent per annum (Wyo. Stat. 39-13-109(e)(iv)(B)). Attorney's fees are excluded.
When do unpaid Wyoming property taxes become delinquent?
Half the tax is payable on and after November 10 and the other half on and after May 10 of the next year, and paying the entire tax by December 31 avoids interest and penalty (Wyo. Stat. 39-13-107(b)(i)(D)). A balance is delinquent after the day it is payable and bears eighteen percent per annum (Wyo. Stat. 39-13-108(b)(ii)).
Does the buyer at a Wyoming tax sale own my house that day?
No. Following completion of the sale the county treasurer makes out, signs and delivers a certificate of purchase to the purchaser (Wyo. Stat. 39-13-108(e)(iii)(C)). A treasurer's deed comes later, and only on application supported by proof that the statutory notices were given (Wyo. Stat. 39-13-108(e)(v)).
Wyoming delinquent property tax rules at a glance
A Wyoming county treasurer stamps one date on the whole problem. Annually the treasurer declares any taxes remaining unpaid on May 11 delinquent and, on or before May 21, certifies the delinquent tax roll, stamping each line of it "Delinquent May 11" (Wyo. Stat. 39-13-107(b)(ii)(B)(I)). Delinquent property taxes are simply taxes missed by the statutory payable date, after which interest builds and the county can sell to collect. Two features set this state apart. The sale price is fixed by statute at the taxes, interest, penalties and costs due, so there is no overbid and no bid-down rate (Wyo. Stat. 39-13-108(e)(iii)(B)). And the redemption deadline is an event rather than a date: it closes when a tax deed application is filed and accepted, which cannot happen before year four or after year six (Wyo. Stat. 39-13-108(e)(v)(A)).
A Casper bungalow where year five, not year four, is the one that bites
A bungalow in Natrona County carries about 2,600 dollars of taxes that went unpaid through both payable dates, so the treasurer stamps it "Delinquent May 11" and certifies it onto the delinquent tax roll by May 21 (Wyo. Stat. 39-13-107(b)(ii)(B)(I)). At the summer sale a buyer pays exactly the taxes, interest, penalties and costs and takes a certificate of purchase (Wyo. Stat. 39-13-108(e)(iii)(B), (C)). The owner still holds title. Four years on, the holder can apply for a deed, but applies in year five, serving notice three months ahead (Wyo. Stat. 39-13-108(e)(v)). The owner redeems before the treasurer accepts it, paying the sale amount, three percent, fifteen percent per annum since the sale date, and the holder's expenses up to 250 dollars (Wyo. Stat. 39-13-109(e)(iv)). What the treasurer's records show governs.
Relevant Laws
Wyo. Stat. 39-13-107(b)(i) (when each half is due and payable, and the December 31 rule)
Provides that fifty percent of the taxes are due on and after September 1 and payable on and after November 10 in each year, that the remaining fifty percent is due on and after March 1 and payable on and after May 10 of the succeeding calendar year, and that if the entire tax is paid on or before December 31 no interest or penalty is chargeable. The same paragraph requires the treasurer to mail each taxpayer an itemized statement of total tax due on or before October 10.
Wyo. Stat. 39-13-107(b)(ii) (the May 11 declaration, the delinquent tax roll, demand and distraint)
Requires the county treasurer annually to declare any taxes remaining unpaid on May 11 delinquent and on or before May 21 to certify a list of delinquent taxes and taxpayers constituting the delinquent tax roll, stamping each line of it Delinquent May 11, then to demand payment of all delinquent taxes plus interest, and on nonpayment to collect by levying distress against real or personal property, except that a homestead may only be sold for taxes due upon it exclusively.
Wyo. Stat. 39-13-107(b)(iii) (the county option deferral of up to half the tax)
Lets a qualifying owner apply to the board of county commissioners, on or before November 10 of the year taxes are levied, to defer collection of not more than one half of the real estate ad valorem taxes on a principal residence located on not more than forty acres. Interest accrues at a compounded rate of four percent per annum, the deferral is a perpetual tax lien with priority, it may be prepaid without penalty, and the option is not available in a county that has not adopted rules for it.
Wyo. Stat. 39-13-108(b)(ii) (eighteen percent per annum on the delinquent balance)
Provides that the balance of any tax not paid as provided by W.S. 39-13-113 or paragraph (i) of that subsection is delinquent after the day on which it is payable and shall bear interest at eighteen percent per annum until paid or collected. This is the charge that runs on the delinquency itself, before any sale, and it is separate from the amounts a redeeming owner later owes a certificate holder.
Wyo. Stat. 39-13-108(e)(ii) and (iii) (advertising the sale, who becomes the purchaser, the certificate of purchase)
Requires the treasurer to advertise notice of all sales of real property once a week for three weeks in a legal newspaper, the first publication at least four weeks prior to the day of sale and prior to the first week in September, with posting at the courthouse and three public places at least thirty days ahead where no legal newspaper exists. It makes any person who offers to pay the taxes, interest, penalties and costs the purchaser, requires property that cannot be sold for that amount to be bid in for the county, and directs the treasurer to make out, sign and deliver a certificate of purchase, which may be assigned by endorsement.
Wyo. Stat. 39-13-108(e)(iv) and (v) (tax deeds to the county, and to purchasers four to six years out)
Requires the treasurer, following four years from the date of sale, to issue and record a tax deed to the county for property on which the county holds unredeemed certificates, with at least sixty days notice beforehand. For private holders it provides that the treasurer shall accept applications and issue tax deeds for unredeemed property subject to a certificate of purchase not less than four nor more than six years from the date of the original sale, on return of the certificate, payment of fees and proof of compliance with the notice requirements, which include personal service at least three months before the application, publication where no one can be found, certified or registered mail to the record owner and mortgagees, and a notice stating when the time of redemption will expire.
Wyo. Stat. 39-13-108(e)(vii) and (ix) (effect of the deed, the six year limitation, and the statutory fees)
Provides that a grantee of a tax deed is entitled to possession and that the deed is prima facie evidence of title, with the burden of proof on any party seeking to invalidate it, and that no action for the recovery of real property sold for the nonpayment of taxes shall be maintained unless commenced within six years after the date of sale. The fee paragraph caps advertising for a real property sale at twenty dollars, issuing a certificate of purchase at twenty dollars, a treasurer's deed to a private purchaser at twenty five dollars, and a certificate of redemption at twenty dollars.
Wyo. Stat. 39-13-108(d)(ii) to (iv) (the certificate holder's court foreclosure, and the balance of the proceeds)
Gives a certificate of purchase or tax deed holder a lien enforceable in district court in a manner similar to foreclosures of mortgages, with a decree that may order the sheriff to advertise and sell without appraisal to the highest bidder for cash, and allows any person having an interest to redeem before the court confirms the sale by paying into court enough to cover all sums owing the lienholder. On confirmation the proceeds pay costs and the lienholder, and the balance goes to persons holding prior interests, claimable within two years from confirmation, or within one year from removal of a legal disability, after which it goes to the county sinking fund.
Wyo. Stat. 39-13-109(e) (redemption, and the three percent plus fifteen percent per annum)
Provides that property sold for delinquent taxes may be redeemed by the legal owner after the date of sale but before a valid tax deed application has been filed and accepted by the county treasurer, by paying the treasurer to be held subject to the order of the certificate holder. The redeemer pays, excluding attorney's fees, the amount for which the property was sold including the advertising and certificate charges plus three percent plus interest at fifteen percent per annum since the date of sale for property sold at the 1982 tax sale and thereafter, plus later taxes the holder paid at fifteen percent, plus the holder's actual expenses up to two hundred fifty dollars where redemption follows a notice of intent to apply for a treasurer's deed. A mortgagee may partially redeem, and redemption from a county holding the certificate is set by a shorter list of amounts.
Laramie County Treasurer: Tax Sale
A county treasurer page showing how the statute is run in practice, including that taxes are delinquent the day after the November 10 and May 10 payable dates, that the sale is held the Thursday following the end of Frontier Days after three weeks of published notice, that a certificate of purchase is issued the day of the tax sale, that a number is drawn after each announcement to decide who may buy the lien, and that redemption takes the amount sold plus a three percent penalty, fifteen percent simple interest and a redemption fee.
Campbell County Treasurer: Tax Sale Info
A county treasurer page stating that the treasurer does not sell property at the tax sale but sells the county's tax lien on the property, that state statute provides a tax lien purchaser interest at fifteen percent per annum in addition to a three percent penalty the day of purchase, that a participant cannot pick and choose properties because a number is drawn after each property is announced, that application for a tax deed can be made no earlier than four years from the date of sale, and that a tax deed cannot be issued after six years have lapsed since the original date of sale.
Teton County: Property Tax Deferral Program
A county page for one of the counties that has adopted rules under the deferral statute. It states that the application and affidavit for property tax deferral are due November 10 each year, that the deferral covers not more than one half of the real estate ad valorem taxes on a principal residence of not more than forty acres, that interest accrues at a compounded rate of four percent per annum, that the deferred amount is a perpetual tax lien with priority over other liens, and that proof the first half of the tax was paid is required.
Regional Variances
Wyoming delinquent property tax rules at a glance
Sale mechanism
Lien first, deed only later. The county treasurer sells the tax lien, not the parcel: any person who offers to pay the taxes, interest, penalties and costs is considered the purchaser, property that cannot be sold for that amount is bid in for the county, and the treasurer makes out, signs and delivers a certificate of purchase (Wyo. Stat. 39-13-108(e)(iii)). A treasurer's deed is a separate later application (Wyo. Stat. 39-13-108(e)(v)).
Delinquency dates
Two halves and one annual declaration. Fifty percent is payable on and after November 10 and the rest on and after May 10 of the succeeding year, and the entire tax paid by December 31 carries no interest or penalty (Wyo. Stat. 39-13-107(b)(i)(D)). The treasurer annually declares taxes still unpaid on May 11 delinquent and certifies the delinquent tax roll on or before May 21 (Wyo. Stat. 39-13-107(b)(ii)(B)(I)).
Interest before any sale
A balance not paid when payable is delinquent after the day on which it is payable and bears interest at eighteen percent per annum until paid or collected (Wyo. Stat. 39-13-108(b)(ii)). Statutory costs sit alongside it: up to twenty dollars for advertising a real property sale and up to twenty dollars for issuing a certificate of purchase (Wyo. Stat. 39-13-108(e)(ix)).
Time before the sale
The statute fixes the advertising clock rather than a sale date. The treasurer publishes notice once a week for three weeks, the first publication at least four weeks prior to the day of sale and prior to the first week in September (Wyo. Stat. 39-13-108(e)(ii)(A)). The statute caps when the advertising must start rather than naming the sale day, so the county fixes the date: Laramie County, for example, holds its sale the Thursday following the end of Frontier Days.
Redemption period and clock
The clock starts at the date of the sale and closes on an event, not a date. Property may be redeemed by the legal owner after the date of sale but before a valid tax deed application has been filed and accepted by the county treasurer (Wyo. Stat. 39-13-109(e)(i)), and the treasurer may accept an application not less than four nor more than six years from the date of the original sale (Wyo. Stat. 39-13-108(e)(v)(A)).
Redeemer's charge
A flat penalty plus a simple annual rate, two unlike numbers rather than one. The redeemer pays the amount for which the property was sold, including the advertising and certificate charges, plus three percent, plus interest at fifteen percent per annum since the date of sale for property sold at the 1982 tax sale and thereafter (Wyo. Stat. 39-13-109(e)(iv)(A)). There is no bid-down rate and no premium, because the sale price is fixed by statute.
Other redemption costs
Later years' taxes paid by the certificate holder carry fifteen percent per annum (Wyo. Stat. 39-13-109(e)(iv)(B)). Actual expenses up to two hundred fifty dollars are added where redemption follows the holder's notice of intent to apply for a treasurer's deed, on a sworn statement (Wyo. Stat. 39-13-109(e)(iv)(C)). Up to twenty dollars is collected for the certificate of redemption. Attorney's fees are excluded from the redemption amount.
Notice to the owner
Before the sale the notice is published, once a week for three weeks with the first insertion at least four weeks ahead, naming the record owner, the delinquent years and the amounts (Wyo. Stat. 39-13-108(e)(ii)). The individually addressed notice arrives at the deed stage: personal service at least three months before the application, plus certified or registered mail to the record owner and mortgagees, stating when the time of redemption will expire (Wyo. Stat. 39-13-108(e)(v)(B), (C)).
Where to redeem
The county treasurer, who holds the redemption money subject to the order of the certificate holder, issues a certificate of redemption stating the date and amount, notes the redemption in the records and notifies the holder (Wyo. Stat. 39-13-109(e)(i)). The same office runs the sale, issues the certificate of purchase and accepts deed applications (Wyo. Stat. 39-13-108(e)(iii), (v)).
Surplus proceeds
A tax sale produces no surplus to claim, because the price is the taxes, interest, penalties and costs due (Wyo. Stat. 39-13-108(e)(iii)(B)). Where a holder instead forecloses its lien in district court and the sheriff sells to the highest bidder, the balance after costs and the lienholder's sums is paid to persons holding prior interests, claimable within two years from confirmation of the sale (Wyo. Stat. 39-13-108(d)(iv)(C)).
Payment plan
A county option deferral rather than a statewide installment plan. A qualifying owner applies to the board of county commissioners on or before November 10 of the year taxes are levied to defer up to one half of the real estate tax on a principal residence of not more than forty acres, at four percent compounded, prepayable without penalty (Wyo. Stat. 39-13-107(b)(iii)). It is unavailable in any county that has not adopted rules for it.
Frequently Asked Questions
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