State Foreclosure Law Library

wyoming

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Wyoming — Tax & Mortgage Foreclosure

Legal information, not legal advice. Verify against the cited primary sources before acting. Last verified: 2026-06-01.

Wyoming is a tax-lien certificate state with a procedure that is unusual in two ways and that creates a significant tyler-v-hennepin-county exposure.

First, the lien is not auctioned by competitive bid-down of interest. The county treasurer holds an annual tax sale in late summer (typically August) at which delinquent parcels are offered to registered buyers selected by random draw / rotational assignment — a number is drawn, the holder of that number may take the next announced parcel at the fixed statutory return (a 3% penalty plus 15% per annum interest) or pass, and the draw rotates (Wyo. Stat. § 39-13-108; county treasurer procedures statewide). The buyer receives a certificate of purchase ($20 fee). (Some county pages and commercial summaries describe a “bid-down-interest” overlay; the official county-treasurer pages consulted describe a random-draw / rotational system with no bidding down — the discrepancy is flagged in needs_verification.)

Second — and this is the core business and constitutional point — there is no resale auction at the back end of the ordinary private track. After the four-year redemption period runs (Wyo. Stat. § 39-13-108(e)), the certificate holder who satisfies the strict statutory notice may apply for a treasurer’s tax deed between four and six years from the sale and takes title to the entire property for the amount of back taxes, penalties, interest, and costs. No surplus is generated and none is returned to the former owner. A 300,000 home with the $270,000 of equity flowing to the certificate holder — exactly the “equity theft” that Tyler v. Hennepin County, 598 U.S. 631 (2023), held to be an unconstitutional taking. Wyoming’s § 39-13-108 does require surplus return in two other collection paths — distraint and sale of personal property (treasurer “shall return to the owner any surplus proceeds”) and a county-initiated judicial foreclosure / commissioner’s action (post-confirmation proceeds, after costs, to “persons holding prior interests … as their interests may appear,” claimable within two years or credited to the county sinking fund) — but not in the private certificate-holder tax-deed track that produces nearly all residential losses. As of this verification no enacted Wyoming statute has been located that retrofits surplus/equity protection onto the private tax-deed track in response to Tyler; Wyoming is therefore classified non_compliant (private tax-deed track) pending verification of any 2024–2026 reform bill.

Mortgage debt is foreclosed predominantly non-judicially by advertisement and sale under Title 34, Ch. 4 (power-of-sale mortgages). The mortgagee must account to and pay the mortgagor any surplus, and a deficiency is available (Fitch v. Buffalo Federal Sav. & Loan). Post-sale redemption is 3 months (12 months for agricultural real estate) at the bid price plus 10% per annum (Wyo. Stat. § 1-18-103).

0. Identity & Classification

  • Recording unit: county (count: 23). [Source: corroborated by multiple county-treasurer pages + general knowledge; official count cite flagged in needs_verification.]
  • Tax sale type: tax-lien certificate (certificate of purchase), redeemable, converting to a treasurer’s tax deed to the certificate holder if unredeemed — no back-end resale auction. [Source: Wyo. Stat. § 39-13-108; Sweetwater, Lincoln, Goshen, Albany county treasurers.]
  • Tax foreclosure process: administrative for the ordinary private track — the county treasurer issues the tax deed after the redemption period and statutory notice; no court action is needed to vest title (though a quiet-title suit is used to clear it). A separate county-initiated judicial foreclosure path also exists (proceeds confirmed by a court). [Source: Wyo. Stat. § 39-13-108(e); county treasurer pages.]
  • Mortgage foreclosure process: both — predominantly non-judicial foreclosure by advertisement and sale (power of sale, Title 34, Ch. 4); judicial foreclosure also available. [Source: Wyo. Stat. §§ 34-4-101 to -113; performance-law.com Wyoming Foreclosure Law.]
  • Selling authority: county treasurer (tax-lien sale, certificate of purchase, tax deed); sheriff (mortgage foreclosure-by-advertisement sale and execution/judicial sales). [Source: Wyo. Stat. § 39-13-108; § 34-4-104 et seq.]
  • Statutory home: Tax enforcement — Wyo. Stat. § 39-13-108 (Title 39, Ch. 13, Ad Valorem Taxation) — https://codes.findlaw.com/wy/title-39-taxation-and-revenue/wy-st-sect-39-13-108/ ; Mortgage foreclosure by advertisement — Title 34, Ch. 4 — https://law.justia.com/codes/wyoming/title-34/chapter-4/ ; Redemption of realty sold under mortgage/execution — Title 1, Ch. 18 (§ 1-18-103) — https://law.justia.com/codes/wyoming/title-1/chapter-18/section-1-18-103/ ; full code download — https://wyoleg.gov/statutes/compress/title39.docx
  • Tyler v. Hennepin compliance: non_compliant (private tax-deed track) / partial. The private certificate-holder track conveys the whole property by tax deed with no surplus to the former owner, the precise mechanism Tyler condemned. Surplus is returned in the personal-property-distraint and county-judicial- foreclosure paths (§ 39-13-108), but those are not the high-volume residential track. No post-Tyler curative statute located. [Source: Wyo. Stat. § 39-13-108; Tyler v. Hennepin County, 598 U.S. 631 (2023).]

1. Tax Sale Mechanics

  • What is sold: a tax lien evidenced by a certificate of purchase; the purchaser pays the delinquent taxes and acquires a lien plus the right to a tax deed if unredeemed. [Source: Wyo. Stat. § 39-13-108; Sweetwater County treasurer.]
  • Bidding method: rotational / random draw assignment at most counties — a buyer number is drawn, that buyer may take the next-announced parcel or pass, and the draw rotates through all registered buyers; no competitive bid-down of interest or premium is described on the official county pages. Some counties now run the sale online (e.g., GovEase / RealAuction). [Source: Goshen, Albany, Lincoln, Sweetwater county treasurers; GovEase. Bid-down-interest overlay flagged in needs_verification.]
  • Interest / penalty (redemption accrual): 3% penalty of the amount purchased charged the day of sale, plus 15% simple interest per annum from the date of sale until redemption (statutory maximum 15%). Subsequent taxes paid by the holder accrue at 15%. [Source: Wyo. Stat. § 39-13-108; Sweetwater / Lincoln / Goshen county treasurers.]
  • Delinquency interest (pre-sale): unpaid current-year taxes bear 18% per annum until paid (Wyo. Stat. § 39-13-108). [Source: § 39-13-108 (delinquency interest).]
  • Minimum bid composition: delinquent taxes + accrued penalties + interest + costs/fees (there is no bidding above this in the random-draw model). [Source: county treasurer pages.]
  • Sale frequency / typical month: annual, held in August at most counties (e.g., Sweetwater Aug. 7, 2025; Lincoln Aug. 4, 2025; Teton first two weeks of August). [Source: Sweetwater, Lincoln, Teton county treasurers.]
  • Venue / platforms: in person at many counties; online at others via GovEase / RealAuction. Confirm format with the specific county. [Source: county treasurer pages; GovEase.]
  • Registration & deposit: pre-registration with a completed IRS Form W-9; one registered buyer per taxpayer ID; payment in cash/certified funds/check by a same-day deadline. **20 certificate fee).]
  • Subsequent taxes (“subs”): the certificate holder may pay later-year delinquencies; these are added to the redemption amount and accrue at the statutory rate. [Source: county treasurer pages; § 39-13-108.]

2. Right of Redemption → see right-of-redemption

  • Pre-sale right: the owner may pay delinquent taxes (plus 18% delinquency interest) any time before the tax sale. [Source: Wyo. Stat. § 39-13-108.]
  • Post-sale period: four (4) years from the date of the tax sale. Redemption remains possible until a valid tax-deed application has been filed and accepted by the treasurer; the holder may not apply for a deed earlier than 4 years, and the treasurer may not issue a deed after 6 years from the sale. [Source: Wyo. Stat. § 39-13-108(e); Hull v. D’Arcy, 2009 WY 30; Goshen / Sweetwater county treasurers.]
  • Who may redeem: the owner of record, any person with a legal or equitable interest, occupants, and lienholders. A minor or person under legal disability receives extended time (the § 39-13-108 disability provisions parallel the 2-year / post-disability claim windows). [Source: Wyo. Stat. § 39-13-108. Exact list flagged for verification.]
  • Amount formula: taxes sold + 3% penalty + 15% per annum interest from sale date + subsequent taxes (at 15%) + redemption fee (up to $20). [Source: Wyo. Stat. § 39-13-108; Sweetwater / Goshen county treasurers.]
  • Premium to certificate holder: none beyond the statutory 3% penalty + 15% interest; Wyoming does not bid down or pay a separate premium.
  • Procedure: the redemptioner pays the county treasurer, who issues a certificate of redemption ($20 fee) and remits to the certificate holder. [Source: Wyo. Stat. § 39-13-108; county treasurer pages.]
  • Extinguishment: the right ends when the redemption period expires and the treasurer accepts a compliant tax-deed application and issues the deed. Defective statutory notice voids the deed and the owner’s redemption right survives (see Module 6; Hull v. D’Arcy; Thompson-Green v. Drobish). [Source: 2009 WY 30; 2006 WY 126.]
  • Special tolling: legal disability (statutory); federal overlays — bankruptcy-automatic-stay and scra-protections. [Detail flagged.]

3. Surplus / Excess Proceeds → see surplus-funds, third-party-recovery-rules

  • Belongs to: NOT APPLICABLE on the private tax-deed track — the certificate holder takes the whole property by tax deed and no surplus is created, so none is returned to the former owner (this is the core Tyler problem). Surplus does belong to: (a) the owner of personal property sold by distraint (treasurer “shall return to the owner any surplus proceeds … after payment of taxes, interest, costs … and fees of sale”); and (b) “persons holding prior interests … as their interests may appear” in the county-initiated judicial foreclosure / commissioner’s-sale path, after costs. [Source: Wyo. Stat. § 39-13-108.]
  • Claim waterfall (county judicial-foreclosure / commissioner’s-sale proceeds, § 39-13-108):
    1. Costs of the action and sale;
    2. Balance to persons holding prior interests in the real property as their interests may appear (lienholders/former owner by priority). [Source: Wyo. Stat. § 39-13-108.]
  • Filing venue: county treasurer (distraint surplus); claims to judicial-foreclosure proceeds are made in/through the county following confirmation of sale. [Source: Wyo. Stat. § 39-13-108.]
  • Claim deadline: for the county judicial-foreclosure proceeds, payment may be claimed within two (2) years from confirmation of sale (within one year from removal of a legal disability); unclaimed proceeds are credited to the county sinking fund. [Source: Wyo. Stat. § 39-13-108.]
  • Escheat: unclaimed judicial-foreclosure proceeds → county sinking fund after 2 years (§ 39-13-108). General unclaimed property is administered by the Wyoming State Treasurer’s Unclaimed Property Division (Title 34, Ch. 24, Revised Uniform Unclaimed Property Act). [Source: Wyo. Stat. § 39-13-108; Title 34, Ch. 24 (RUUPA) — flagged for direct cite.]
  • Documentation required: proof of ownership/interest and identity to the treasurer or court. [Detail flagged for verification.]
  • Third-party recovery (governs whether a surplus-recovery agent may operate):
    • fee_cap_pct: unverified — no Wyoming statute capping surplus-recovery / finder fees on tax or foreclosure surplus located. (For unclaimed property generally, RUUPA, Title 34 Ch. 24, typically voids/limits locator agreements within a set window — flagged for direct cite.)
    • licensing_required: unverified — no specific surplus-recovery license identified.
    • assignment_of_claim_allowed: unverified — the § 39-13-108 surplus runs to “prior interests”; assignability not addressed in the section.
    • cooling_off_period: unverified (RUUPA locator-agreement window likely governs unclaimed-property claims).
    • contract_disclosure_rules: unverified (likely governed by RUUPA writing/ signature/disclosure rules for locate agreements).
    • prohibited_practices: unverified.
    • citation: Wyo. Stat. § 39-13-108 (surplus paths); Title 34, Ch. 24 (RUUPA) — all third-party-recovery specifics flagged in needs_verification.
  • Notice to former owner required? Yes for the tax-deed application (certified-mail + publication, see Module 6) and for the personal-property distraint account; the practical Tyler defect is the absence of any post-deed surplus return, not the absence of notice. [Source: Wyo. Stat. § 39-13-108.]

4. Mortgage Foreclosure

  • Process: both. Power-of-sale mortgages are foreclosed non-judicially by advertisement and sale (Title 34, Ch. 4); judicial foreclosure is also available. [Source: Wyo. Stat. §§ 34-4-101 to -113.]
  • Prerequisites (§ 34-4-103): an actual default; no pending action or proceeding at law to recover the debt (or, if one was begun, it has been discontinued / execution returned unsatisfied); and the mortgage is of record. [Source: Wyo. Stat. § 34-4-103; performance-law.com.]
  • Timeline (non-judicial / § 34-4-104 & -105):
    • Pre-publication mailed notice of intent to foreclose to the record owner and person in possession by certified mail, return receipt, at least 10 days before the first publication;
    • Publication of the notice of sale once a week for four (4) consecutive weeks in a county newspaper;
    • Certified-mail notice (return receipt) to the record owner, person in possession, and junior recorded lienholders/mortgagees of record at least 25 days before the sale;
    • Sale by the sheriff (or person authorized) at public auction to the highest bidder. [Source: Wyo. Stat. §§ 34-4-104, 34-4-105; performance-law.com.]
  • Reinstatement right: Wyoming recognizes pre-sale cure/reinstatement in practice; exact statutory reinstatement provision flagged for verification.
  • Redemption after sale: Yes — 3 months from the sale date for ordinary real estate; 12 months for “agricultural real estate.” Redemption price = the purchase price + 10% per annum interest from sale + taxes/assessments and prior liens the purchaser paid, with interest. [Source: Wyo. Stat. § 1-18-103; performance-law.com.]
  • Who may redeem (mortgage): the mortgagor/owner first (within the 3- or 12-month period); junior lienholders may redeem in a subsequent window. [Source: Wyo. Stat. §§ 1-18-103 to -105 — junior-creditor window flagged for direct cite.]
  • Deficiency judgment: allowed. A mortgagee foreclosing by power of sale (advertisement) may sue for the deficiency after the sale; Wyoming imposes no fair-value offset / no “one-action” bar on a power-of-sale foreclosure (Fitch v. Buffalo Federal Sav. & Loan, 751 P.2d 1309 (Wyo. 1988)). [Source: 751 P.2d 1309; Wyo. Stat. § 34-4-113.]
  • Surplus distribution (mortgage): the mortgagee must account to and pay the mortgagor for any surplus after satisfying the debt, costs, and fees (Wyo. Stat. § 34-4-113). [Source: Wyo. Stat. § 34-4-113; performance-law.com.]
  • Sale officer: sheriff (foreclosure-by-advertisement and judicial/execution sales). [Source: Wyo. Stat. § 34-4-104 et seq.]

5. Sale Procedure Playbooks

Treasurer / tax-lien & tax-deed procedure → see treasurer-sale

  1. Taxes become delinquent; unpaid balances accrue 18%/yr (Wyo. Stat. § 39-13-108).
  2. Treasurer advertises delinquent parcels (publication 3 consecutive weeks) and holds the annual tax sale (August).
  3. Registered buyers (W-9 on file) are selected by random draw / rotation; the selected buyer pays the delinquency and receives a certificate of purchase ($20), entitling them to a 3% penalty + 15%/yr return.
  4. Owner may redeem for 4 years by paying taxes + 3% penalty + 15% interest + subs
    • $20 redemption fee (Wyo. Stat. § 39-13-108).
  5. No earlier than 4 years after the sale, the holder gives the statutory notice — written/printed notice served at least 3 months before the application on each person in actual possession and the person in whose name assessed; if they cannot be found, publication — and applies for a treasurer’s tax deed (return of certificate + fees + proof of notice) (Wyo. Stat. § 39-13-108(e)).
  6. Treasurer issues the tax deed conveying the property to the certificate holder (subject to special assessments). No resale auction; no surplus to the former owner. Deed may not issue after 6 years from the sale.
  7. Quiet-title action to clear/insure the tax-deed title; the statute places the burden of proof on any party seeking to invalidate a tax/commissioner’s deed (§ 39-13-108).

Sheriff / mortgage foreclosure-by-advertisement → see sheriff-sale

  1. Default; lender confirms no pending action and a recorded mortgage with power of sale (Wyo. Stat. § 34-4-103).
  2. Mailed intent-to-foreclose notice (certified, ≥10 days pre-publication); publish 4 weeks; certified-mail notice ≥25 days to owner/possessor/junior lienholders (§§ 34-4-104, -105).
  3. Sheriff’s sale to highest bidder; mortgagee accounts for surplus to mortgagor and may pursue a deficiency (§ 34-4-113; Fitch).
  4. Redemption: 3 months (12 months agricultural) at price + 10%/yr (§ 1-18-103); sheriff’s deed issues after the period.
  • Notice requirements: tax deed — § 39-13-108(e) certified/served notice 3 months prior + publication; mortgage — 4-week publication + 10-day pre-publication mailing + 25-day certified mailing (§§ 34-4-104, -105). [Source: Wyo. Stat. § 39-13-108(e); §§ 34-4-104, 34-4-105.]
  • Upset bid / confirmation: no North-Carolina-style upset bid. Mortgage foreclosure-by-advertisement is a one-shot sheriff’s auction; a court confirms the county judicial-foreclosure tax track. [Source: Wyo. Stat. § 39-13-108 (confirmation in judicial track).]
  • Payment terms: tax sale — cash/certified funds same day; sheriff’s sale — cash to highest bidder. [Source: county treasurer pages.]
  • Deed issued: treasurer’s tax deed (no warranty; statutory burden of proof on challengers; § 39-13-108); sheriff’s deed (mortgage, after redemption period). [Source: Wyo. Stat. § 39-13-108; Title 34, Ch. 4.]

6. Due Process & Notice → see due-process-notice

  • Standard: Wyoming requires that the statutory prerequisites to a tax title be literally, or at least substantially, complied with “because the law favors the owners,” though strict compliance is “not … carried to the point of absurdity” (Barlow v. Lonabaugh, 61 Wyo. 118, 156 P.2d 289 (1945)). This aligns with mullane-v-central-hanover (“reasonably calculated”), the returned-mail follow-up duty of jones-v-flowers, and actual notice to record interests under mennonite-v-adams. [Source: Barlow v. Lonabaugh (as quoted in Thompson-Green v. Drobish, 2006 WY 126).]
  • Required attempts: for a tax deed, written/printed notice served at least 3 months before application on each person in actual possession and the person in whose name assessed; if not found, publication (Wyo. Stat. § 39-13-108(e)(v)). For mortgage, the §§ 34-4-104/-105 mailing + publication scheme. [Source: Wyo. Stat. § 39-13-108(e); §§ 34-4-104, -105.]
  • Consequence of defective notice: void. Failure to serve a required owner the statutory notice invalidates the tax deed — and a defect as to one owner of record voids the deed as to all owners (Thompson-Green v. Drobish, 2006 WY 126); genuine fact issues on whether the owner received notice preclude validating the deed (Hull v. D’Arcy, 2009 WY 30). [Source: 2006 WY 126; 2009 WY 30.]
  • Leading cases: thompson-green-v-drobish, hull-v-darcy, barlow-v-lonabaugh, tyler-v-hennepin-county.

7. Title & Marketability

  • Deed warranty level: treasurer’s tax deed conveys no warranty; § 39-13-108 places the burden of proof on any party seeking to invalidate title conveyed by a tax or commissioner’s deed. [Source: Wyo. Stat. § 39-13-108.]
  • Marketable immediately? No in practice — title is clouded by potential notice/redemption challenges until cured. [Source: practice; Thompson-Green, Hull.]
  • Quiet title required? Effectively yes for marketable/insurable title and to cut off owner challenges. [Industry practice — flagged.]
  • SOL to challenge deed: the 6-year outer limit on issuing a deed and the § 39-13-108 burden-shift bear on challenges; the exact limitations period to attack an issued tax deed is flagged for verification.
  • Title insurance availability: generally only after quiet title; insurers typically will not insure a raw Wyoming tax-deed title. [Industry practice — flagged.]
  • Common defects: defective/short § 39-13-108(e) notice (the recurring fatal defect — Thompson-Green, Hull); failure to serve every record owner; issuance after the 6-year cap; assessment/description errors.

8. Case Law (real, verified)

CaseYearTopicHolding (plain English)Source
thompson-green-v-drobish2006due_process, sale_procedure, redemptionA tax purchaser who fails to give the § 39-13-108(e) notice cannot get a valid tax deed; a notice defect as to one owner of record voids the deed as to all owners (2006 WY 126, 143 P.3d 897).https://law.justia.com/cases/wyoming/supreme-court/2006/448174.html
hull-v-darcy2009due_process, redemptionWhere genuine fact issues exist on whether the former owner received the statutorily required pre-deed notice, summary judgment validating the tax deed is improper; defective notice inhibits the owner’s redemption right (2009 WY 30, 202 P.3d 417).https://law.justia.com/cases/wyoming/supreme-court/2009/454341.html
barlow-v-lonabaugh1945due_process, sale_procedureStatutory prerequisites to a tax title must be literally or at least substantially complied with because “the law favors the owners,” but compliance is not carried “to the point of absurdity” (61 Wyo. 118, 156 P.2d 289).https://law.justia.com/cases/wyoming/supreme-court/2006/448174.html
fitch-v-buffalo-federal1988mortgage_foreclosureAfter a power-of-sale (advertisement) foreclosure, the mortgagee may sue for the deficiency; Wyoming imposes no statutory bar or fair-value limit on the deficiency action (751 P.2d 1309).https://law.justia.com/cases/wyoming/supreme-court/1988/121942.html
tyler-v-hennepin-county2023surplus, due_processGovernment (or its tax-sale transferee) may not keep surplus equity beyond the tax debt; retention is an unconstitutional taking (598 U.S. 631). Wyoming’s no-surplus tax-deed track is squarely exposed.https://www.supremecourt.gov/opinions/22pdf/22-166_8n59.pdf

Note: Barlow v. Lonabaugh is quoted/applied within the verified Thompson-Green v. Drobish opinion; its standalone reporter cite (61 Wyo. 118, 156 P.2d 289) is taken from that opinion and flagged for a direct-source pull of the 1945 decision.

9. Edge Cases (state-specific notes)

  • bankruptcy-automatic-stay — A bankruptcy filing stays the tax-deed application and the foreclosure-by-advertisement sale; Chapter 13 can cure delinquent taxes through a plan. The § 39-13-108 4-year clock is tolled by the federal stay (federal overlay; Wyoming statute silent).
  • federal-tax-lien-redemption — The IRS holds a 120-day post-sale redemption right where a sale discharges a junior federal tax lien (26 U.S.C. § 7425) — federal overlay in Wyoming.
  • heirs-property — Each heir/co-owner is a “person in whose name assessed” or a person in possession entitled to § 39-13-108(e) notice; a defect as to any one owner voids the deed as to all (Thompson-Green v. Drobish).
  • scra-protections — The Servicemembers Civil Relief Act may stay sale and toll redemption for active-duty members (federal overlay).
  • tyler-v-hennepin-county / equity forfeiture — Wyoming’s private tax-deed track conveys the whole parcel to the holder with no surplus return, the exact mechanism Tyler held unconstitutional; a Wyoming owner stripped of equity has a colorable Takings claim until the Legislature provides a surplus remedy.
  • Manufactured homes — taxed as real or personal property depending on affixation; unaffixed homes are collected by distraint (which does return surplus). [Mechanism flagged for verification.]
  • Void vs. voidable — Wyoming treats a tax deed issued on defective statutory notice as void (not merely voidable) (Thompson-Green, Hull). See void-vs-voidable.

10. Operations

11. Meta

Legal information, not legal advice. This page summarizes Wyoming statutes and case law for research purposes. Statutes and local county procedures change; verify against the cited primary sources and consult a licensed Wyoming attorney before acting. Last verified: 2026-06-01.

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