TAX EXEMPTION OF FIRE SUPPRESSION PROPERTY
INSTRUCTIONS FOR SUBMITTING APPLICATION
Excerpt from Wyoming Department of Revenue, Rule & Regulations.
Chapter 14, Section 8, 2014
Property Tax Exemption Standards –
“Fire engines or a station” means dedicated equipment and land and improvements similar to that
owned by governmental entities as fire engines or fire stations used exclusively to support fire
fighting activities. The fundamental basis for the exemption is the benefit conferred upon the
public by privately-owned fire engines and fire stations, and the consequent relief, to some
extent, of the burden upon the state to use its facilities and equipment to support fire fighting
activities.
“Equipment used to extinguish fires” means equipment functionally capable of extinguishing
fires, which is primarily and typically used for fire suppression. The phrase does not include
equipment used to protect the health or safety of employees in fire situations nor
equipment used to detect the presence of fire.
Applicants seeking tax exemption of facilities and/or equipment used for Fire Suppression, as
provided by Section 39-11-105, (a) (x), SHALL:
(A) Complete an application for each item of exemption being sought, and submit by mail.
Application must be submitted, annually on or before February 15
th
(excluding
weekends/holidays). Incomplete applications or those received after the deadline will not
be accepted or considered for exemption.
County Assessed Properties:
(B) Attach additional sheets where necessary, with required information identified by
corresponding item numbers from the application.
County Assessor’s Office
(Where Property/Equipment is Located)
