The governing law
Wyoming is a tax-lien state. Each summer the county treasurer sells certificates of purchase on real property with unpaid taxes. The price is fixed at the taxes, interest, penalties and costs due, so nothing is bid: where several registered buyers want the same parcel, counties commonly draw a buyer number for each parcel, and the holder of that number may buy or pass. On redemption the certificate pays a 3 percent penalty plus 15 percent a year from the date of sale. If the parcel is not redeemed, the holder may apply to the treasurer for a tax deed between four and six years after the sale, after serving notice at least three months before applying. The rules are in W.S. Title 39, Chapter 13, mainly 39-13-108 and 39-13-109.
W.S. Title 39, Chapter 13
Read the statuteAd Valorem Taxation
W.S. 39-13-107(b)
Read the statuteCompliance; collection procedures (due dates, delinquent tax roll, homestead rule)
W.S. 39-13-108(b)
Read the statuteEnforcement: interest on delinquent taxes
W.S. 39-13-108(d)
Read the statuteEnforcement: liens, certificate holder's lien and judicial foreclosure
W.S. 39-13-108(e)
Read the statuteEnforcement: tax sales, certificates of purchase and tax deeds
W.S. 39-13-109(e)
Read the statuteTaxpayer remedies: redemption
W.S. 39-13-110
Read the statuteStatute of limitations
Want the mechanics in plain English instead of statute numbers? See how to buy in Wyoming, the redemption period, and the full Wyoming walkthrough.
Statute citations verified Sep 25, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.