Kemmerer Forum 06/17/2026

I'd like to start by saying THANK YOU to those that put together this event.  Most of you know me, but for those that don't, I'm Jason Rosas.

With the upcoming retirement of County Assessor Debbie Larson and after 28 years of service with Lincoln County, I feel it necessary to continue to provide you, the constituents of the community and the County with the experience, knowledge and commitment as your next County Assessor.

The role of an Assessor is strictly bound by the Wyoming Constitution, the State Board of Equalization, and the Department of Revenue. With over 12,000 properties across 66 tax districts in our County, maintaining fairness and uniformity is our absolute highest priority. But achieving that fairness is no easy task. It requires a complex mix of tracking property sales, construction costs, depreciation and neighborhood analysis. We monitor these characteristics closely because if our county valuations fall out of compliance the State can step in and dictate our local values as they see fit. My top priority is keeping our valuations accurate and keeping local control right here in Lincoln County.

While my 28 years with Lincoln County gave me a deep understanding of the overall operations of our office, serving as Chief Deputy for the past three years has provided the direct administrative experience this position demands. Working closely with Debbie, I have gained experience in sales analysis, established and defended property values, collaborated with local entities on mill levies to fund their operations and successfully assisted in the preparation of our preliminary data for State Board approval and tax collection.

I am permanently certified by the Wyoming Department of Revenue as a Property Tax Appraiser and have successfully completed over 20 years of continuing educational requirements to retain that certification.

I feel my tenure, knowledge and experience are what you, the property owners, deserve to have in my capacity as your next County Assessor.

Thank you for your time and I appreciate your support in the upcoming Primary Election on August 18th.

What do you believe is the most important responsibility of the County Assessor? 

The most important responsibility of the County Assessor is to provide accurate and fair property assessments within our jurisdiction. As mentioned in my introduction, those assessments are governed by the Wyoming Constitution, the State Board of Equalization and the Wyoming Department of Revenue. Data accuracy is just as important, so that information that is obtained with on-site/in-person interviews enables us to make sure your property record is as close to accurate as possible.

Many taxpayers believe their property taxes are determined by the Assessor. Can you explain the difference between property valuation and taxation?

This is a common misconception. Property taxes are not determined by the Assessor at all. Our responsibility is to determine the valuation starting point of ‘fair market value’ (or that value which a well-informed buyer is justified in paying for a property). Keep in mind, this is the valuation BEFORE any exemptions are applied to your account. Your property taxes are determined by the milling entities in which your property lies: schools, hospitals, fire, your communities themselves, and even special service districts – who have the authority to mill to fund their operations. Those are almost always shown to you on your yearly property tax statement by the Treasurer.

What does ‘fair and equitable assessment’ mean to you, and how would taxpayers know if your office is achieving it?

Fair and equitable assessment in relation to the Assessor’s office means that all properties within a jurisdiction are valued uniformly relative to their actual market value. It ensures that no single taxpayer shoulders more than their share of the tax burden. County Assessors must comply with statistical standards set by the Wyoming Department of Revenue in determining values. In specific regard to this – the State Board of Equalization is then sent the same sales analysis used to determine your property valuation in that preliminary data I mentioned before,  the Abstract – or a valuation position of the County as a whole prior to us rolling our information to the Treasurer for collection. Statisticians review this data, which is REQUIRED to be within a set median by that Board – if it is not, the Assessor can face corrective actions – or in the extreme case, the State can come in and equalize values as they see fit.

Wyoming is a market driven state, which means property values can fluctuate by actual sales of like-properties. Are Kemmerer homes compared to Star Valley homes? No. For assessment purposes, like properties are grouped into what our office calls taxation neighborhoods or Land Economic Areas. Like-properties are grouped together by similar characteristics: property type, year built, quality, condition – Antelope Ridge is an example. Lincoln Heights 2nd, 3rd, 4thanother. Kemmerer Original Town is one. Upper Diamondville and Lower Diamondville are others – Taxation neighborhoods are one of the ways that we are able see trends. Again, if our values are outside of medians determined by the State, we are in violation of their rules and regulations and they can intervene.

If a taxpayer walks into your office frustrated and convinced their property has been overvalued, how would you handle that situation?

We always welcome and encourage property owners to visit our office to review their information. Double-checking your property inventory with us ensures that our records accurately reflect your physical property. Whether a structure was removed, a detached garage or lean-to was added, or you have completed a major remodel that changed your square footage, these updates directly impact your valuation. Our goal is to explain the valuation process, and we look forward to a positive, productive exchange of information with you.