Before two county assessors explained their jobs to a group of Natrona County legislators on Thursday, they posted two somewhat inconvenient phrases highlighting the difficulties they and property taxpayers face:

"What's fair isn't necessarily simple."

"What's simple isn't necessarily fair."

Tax policies can seem mysterious, arcane or just impossible to understand, but that's not what assessors deal with, Laramie County Assessor Brenda Arnold and Washakie County Kathy Treanor told the legislators and those at Casper City Council Chambers and people watching on the local cable access channel.

"It's your property we're talking about," Arnold said. "It's your basement that's finished or not."

The locally-elected and accountable assessors in the state's 23 counties appraise approximately 350,000 properties a year, and refine the accuracy of those determinations by looking at everything from the number of plumbing fixtures to whether the basement is finished to the same quality as the upstairs, she said.

A change to the Wyoming Constitution in 1990 requires properties to be assessed at fair market value, with the exception of agricultural lands, which are valued according to production.

A computer system, probably unique in the nation, looks at sales of similar properties in an area along with other variables to determine the proper valuation.

Arnold and Treanor said most Wyoming taxpayers want to do the right thing, even if it means taxes will go up. People often will notify their assessors about changes at their properties such as home improvements or removing or adding structures on their property.

They urged the legislators to pass a bill that would make public the sales amounts, so property owners can see for themselves how their estimates rank compared with recently sold buildings and land.

"We actually believe when that is more public, it will bring more credibility (to the process)," Arnold said. "It's just transparency."

Reach Tom Morton at (307) 266-0592, or at Tom.Morton@trib.com.

Taxing suggestions

County assessors Brenda Arnold and Kathy Treanor, Board of Equalization member Tom Roberts and others offered suggestions about property tax estimates or bills, and possible solutions to real estate-related financial problems during a forum on Thursday:

- When challenging an assessment, bring any relevant information you have about improvements or changes to your or your neighbors' properties.

- Remember assessments are different from the current market values because the estimates rely on data from a year ago.

- If you are not satisfied with explanation for the assessment, you may appeal to the county's board of equalization, which is composed of the county commissioners. If that isn't satisfactory, the appeal can be taken to the state board of equalization, then to state district court and ultimately to the Wyoming Supreme Court.

- Just because two properties in the same county are assessed at the same market value does not necessarily mean they will be taxed at the same rates. Some properties may be in special districts - water, sewer, road improvement, fire protection and other services - that have higher mill levies because those residents voted to tax themselves.

- Homeowners 62 and older may consider a "reverse mortgage," which is a loan using a home's equity for paying taxes, medical care, making ends meet.

- A reverse mortgage is based on a person's age, interest rates, and the fair market value of a home.

- Homeowners can draw on the equity through a line of credit or other kinds of distributions.

- The home is still secure because the owner keeps the deed.