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Why It Matters
Wyoming homeowners and local governments face significant uncertainty after the State Board of Equalization refused to certify residential property tax values for the 2026 tax year. Without certification, local governments across the state could be blocked from collecting property taxes on residential properties — a potentially severe blow to county and municipal budgets.
The dispute stems from a property tax cap the Wyoming Legislature enacted two years ago to ease the burden on homeowners facing rapidly rising valuations. That relief measure has now created a constitutional standoff between the governor and the board tasked with overseeing property valuations statewide.
What Happened
Gov. Mark Gordon filed a lawsuit Tuesday in Laramie County District Court seeking a court order requiring the State Board of Equalization to certify residential property tax values for 2026. The suit names board Chairman Jayne Mockler and Vice Chairman Martin Hardsocg as defendants in their official capacities. Board member Karl Anderson was not named.
The Attorney General’s Office filed the action on behalf of the Governor’s Office, arguing the board overstepped its authority by unilaterally declaring that property tax exemptions created by the legislative cap are unconstitutional — a determination the state contends the board has no power to make on its own.
The board, whose members are appointed by the governor and confirmed by the Senate, says it faces a constitutional obligation to ensure uniformity in property assessments across Wyoming. Officials concluded they could not in good conscience certify values riddled with nonuniform assessments produced by the tax cap, including thousands of value inversions in each county.
Gordon defended his decision to push for certification. “It is my duty to uphold and support the laws passed by the legislature,” he said in a public statement regarding the litigation.
By the Numbers
- 2024: Year the Wyoming Legislature enacted the residential property tax cap
- 2026: The tax year for which the board declined to certify residential property values
- Thousands: Number of value inversions the cap produced in each Wyoming county
- 2 defendants: Board Chairman Mockler and Vice Chairman Hardsocg named in the suit
- January 2026: Gordon moved to shut down the board’s earlier attempt to secure outside legal counsel to challenge the cap through separate litigation
The Board’s Position
The Board of Equalization has not simply refused to act out of opposition to the tax cap itself. Rather, board members argue that certifying values they believe violate the state constitution’s uniformity requirement would expose the entire property tax system to legal challenge. The cap produced unequal assessments between comparable properties depending on how long current owners have held them — a condition the board says it is constitutionally prohibited from endorsing.
Board Chairman Mockler acknowledged the urgency of resolving the standoff. “The sooner the better,” she said of getting a court ruling, “because it really is an awful lot on the line for local government, for taxpayers.”
The governor’s action in January, when he shut down the board’s effort to obtain independent legal counsel to contest the cap, drew attention to the deepening friction between the two offices. Now the Governor’s Office has turned the legal pressure in the opposite direction, asking a court to compel the board to act.
Zoom Out
The confrontation reflects a broader tension playing out across Mountain West states where rapid property value appreciation has prompted legislatures to intervene with caps and exemptions — only to create downstream complications in tax administration and local government financing. Wyoming lawmakers have separately been weighing other measures to address rising costs hitting residents, making the property tax question one of several fiscal pressure points facing the state this year.
What’s Next
The case now moves to Laramie County District Court, where a judge will determine whether the board exceeded its authority and whether it can be compelled to certify the disputed residential property values. A ruling in the governor’s favor would clear the path for local governments to proceed with 2026 tax collection. A ruling for the board could force the legislature to revisit the cap’s structure or create an emergency fix before local government finances are seriously disrupted.
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