The application deadline to receive a reduction in property taxes has been extended to March 1, 2026. The “25% Owner Occupied Exemption” is offered to any taxpayer that owns and resides in a single family residential structure for at least eight months of the year. The exemption only applies to the first one million dollars of the fair market value and some limitations may apply.

“There is not an income level or age requirement for this exemption,” said Lincoln County Assessor Debbie Larson. 

To apply, residents need to complete the affidavit process online at ptd.wyo.gov/ownerocc/page/home. 

“Please follow the instructions and put in your email so you will get a notification that you applied,” explained Larson. “If you don’t have access to the internet, please go to your local library or have a friend or relative assist you. The Assessor’s Office cannot fill out a form for you because it requires a digital signature. The only way to apply is the link.  You can also go to your local County Assessor’s Office and we can open the page for the property owner to fill out.”

Anyone with questions can contact the Lincoln County Assessor’s Office at (307) 877-9056 extension 4.