BOE Meeting - June 24th, 2026

The Sheridan County Wyoming Board of Equalization convened on June 24, 2026, to hear a tax protest case involving ten parcels of land owned by Johnny Ryson Sons, Inc. The University of Wyoming Foundation, which holds the property on behalf of the university, sought exemption from property taxes on these parcels, arguing that the land is used for educational and charitable purposes to support the Nelgie Center and Gentel Artist Residency. The foundation detailed its efforts to responsibly sell the properties to fund these programs, citing a binding distribution agreement and precedent cases supporting their position. However, the county assessor's office denied the exemption, citing that the parcels are vacant land owned by a for-profit corporation and not currently used for charitable or educational purposes, emphasizing the need for actual and immediate use of the property to qualify for exemption. After deliberation, the board voted to uphold the assessor's decision, thereby denying the tax exemption for the properties.