Tax Sale

2022 Delinquent Tax List 


Statutes

Property taxes in the State of Wyoming are payable in accordance with W.S. 39-13-103. Property tax sales are held in accordance with W.S. 39-13-108.

Specific Tax Sale Rules

The rules for tax sales are:

  • Each person attending the tax sale receives an individual number for the sale. If that number is chosen, the individual has the opportunity to purchase a certificate on that property.
  • A certificate may be assigned to another individual any time after August 1st.  There is a $20 fee for this reassignment. Certificate of Assignment (PDF)
  • Any time a purchaser leaves the room they forfeit their number for the time they are absent.
  • A Certificate of Purchase (CP) does not entitle the CP holder to any rights with respect to the property. Until a tax deed is issued, the CP holder can take no action on the property.
  • There is growing concern about the validity of tax deeds around the County. A tax deed may be invalidated for many reasons. We take every precaution to ensure that the deeds we issue are correct; however, deeds have been invalidated. Tax sale purchasers take CPs subject to these provisions and with full knowledge of the inherent problems.

County Tax Sale Procedure

A brief synopsis of Sublette County’s tax sale procedure is as follows:

  1. Annually, the Sublette County Treasurer declares any taxes unpaid as of May 11 delinquent. On or before May 21, the County Treasurer certifies the list of delinquent taxes or taxpayers. Following certification on the list, the County Treasurer makes contact with the delinquent taxpayers and asks for payment of the delinquent tax.
  2. If taxes remain unpaid, the Treasurer proceeds with collection through a tax sale.
  3. A date is set for the annual sale of real property by the tax. Typically, the date is the third Thursday of July.  Pre-registration is required and available 3 days prior to sale date.  Please call 307-367-4373 to confirm the date.

Read the full synopsis of the County tax sale procedure (PDF).

Additional information for Tax Sale (PDF)