The 137 homebuyers in Big Horn County last year paid an average of $105,011, an all-time high and an increase of $16,626 from 2006, according to county assessor Gina Anderson.


The six-figure average for valid sales means that an increase in property taxes looms on the horizon for 2008 taxes – unless there is a sudden drop in the housing market, according to Anderson. Residents were assessed on average an increase of about $200 on personal property taxes for 2007, according to Anderson.


The assessor’s office and county commissioners received complaints over the higher tax rates shown on assessment notices this spring, but the figures are based on a strong housing market with high sale prices, she said.


Deputy assessor Marj Graham and Anderson said if people think property taxes are high here, they need only look to the west to see what Park County residents are paying.


“We’ve seen people moving into Big Horn County during the past year because they cannot afford to buy in Cody or Powell,” Anderson added.


Anderson said one member of her staff chose to relocate when faced with the financial challenge of buying a home in Powell where her parents lived.

The Wyoming County Commissioner’s Association each year releases an estimate of valuations for each county that is typically close to the final figures, according to commission chairman Keith Grant.


This year, however, the WCCA’s estimate of $214,492,197 - a $10 million drop in value for Big Horn County from 2007 - missed the mark.


The true county valuation for 2008 reached $243,300,227, a nearly $20 million increase from $224,058,481 in 2007, according to Anderson.


The increase in valuation is good news for the county budget. It means another $230,904 will be added to county coffers. Last year, the county saw an increase of $179,992.


Nearly every special district experienced an increase in valuation.


The state-assessed share of Big Horn County’s valuation came in at $162,443,895 – up more than $10 million from last year’s $152,189,517.


The total local value assessed for private property in the county for 2008 is $80,856,332.

Among school districts, Big Horn County School District No. 4 came up short, with a decrease in valuation of nearly $1.5 million.


The explanation behind the decrease may be a decrease in oil production. At Saga Petroleum, one field operating within the district, production went from $917,000 worth of oil pumped to $761,259, according to Anderson.


Several years ago “one arm” of property to include more mineral money was added to the special tax district that dictates valuation for School District No. 4, according to Graham.


“That may need to happen again to get that area up,” Graham explained. “But that would mean a lengthy process to change tax district boundaries.”


On the flip side, District No. 1 came in about $3.6 million higher than last year at $56,736,241. District No. 2 also fared well with an increase of about $9.3 million to $50,603,177. District No. 3 in Greybull saw a $7.8-million increase in valuation for a total of $93,548,007, according to Anderson.

The North Big Horn Hospital tax district saw an increase of roughly $11.7 million to $157,552,511.


South Big Horn Hospital District also realized a jump in valuation from $77,279,065 for 2007 to $84,960,149 in 2008.


The Rural Health Care District rated a valuation of $84,991,237 for 2008, also a hike from last year’s $77.96 million. The North Big Horn Senior Citizens special tax district rated a valuation of $157,552,511 — almost $11.3 million over 2007.

County fire district valuations included: Big Horn County Fire District No. 5 at $8,278,712; Lovell Fire District No. 1 at $134,757,001; Basin Fire District No. 2 at $17,677,334; Manderson Fire District No. 3 at $15,338,866; and Otto, Burlington and Emblem Fire District No. 4 at $10,345,134.

Solid Waste District No. 1 jumped from about $81.8 million in 2007 to $84,006,587 for 2008 while Solid Waste District No. 2, which is responsible for costs at both the north and south landfill operations in the county, showed an increase from roughly $141.8 million to $158.7 million in 2008.

Shoshone Conservation District showed a hike of more than $11 million from $144 million to $155,628,332.
South Big Horn Conservation District gained nearly $7.3 million for a 2008 valuation of $87,671,895.

Byron Cemetery District showed the highest valuation for 2008 with $83.19 million. In second was the Lovell Cemetery District with $53.33 million. South Central Special Cemetery District ranked third with a 2008 valuation of $21.84 million. Cowley Cemetery District followed in fourth with $12.30 million.


Deaver-Frannie Cemetery District rated $8.89 million in valuation, while the Hyattville Cemetery District followed closely with $8.82 million.


Otto Cemetery District came in at $8.3 million. Burlington Cemetery District tallied $5.72 million and the smallest district, Emblem, rated $2.3 million for a 2008 valuation.


Each of the nine incorporated towns in the county showed steady climbs in valuation over the past three years, with Lovell earning top value at $9,156,355.