BOE Meeting - June 22nd, 2026

This Sheridan County Wyoming Board of Equalization meeting held on June 22, 2026, focused primarily on the property tax classification of the NX Bar Ranch's approximately 25,000 acres. The key procurement-related discussion centered on whether the ranch's land should be classified as agricultural for tax purposes. The ranch, which manages elk and bison through a unique game farm operation, argued that its activities including hay production, livestock management, and sale of antler sheds met the statutory requirements for agricultural classification. The county assessor presented concerns about the lack of sufficient commercial agricultural income documentation and questioned whether the recreational hunting aspect disqualified the property from agricultural status. After extensive testimony and review of financial and operational details, the board voted to uphold the protest and support classifying the NX Bar Ranch as agricultural property, recognizing the uniqueness of the operation and its compliance with agricultural use criteria despite its unconventional livestock and income sources.