Supreme Court Upholds Assessor's Property Valuation Process

Decision affirms use of CAMA system and assessors' discretion in appraisals

Published on Feb. 11, 2026

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The Wyoming Supreme Court has ruled in favor of county assessors, affirming their use of the Computer Assisted Mass Appraisal (CAMA) system and discretion in property valuations for taxation purposes. The case involved a Cheyenne homeowner who challenged a significant increase in his property's assessed value over 10 years, but the court found the assessor followed proper protocol.

Why it matters

This decision provides clarity and legal backing for assessors across Wyoming to rely on the CAMA system and their own professional judgment when appraising properties, rather than being overruled by local Boards of Equalization. It upholds the assessors' authority and process, which is important for maintaining a fair and consistent property tax system statewide.

The details

The case, Johnston vs. Ernst, centered on a Cheyenne homeowner who purchased a home in 2013 for $365,000, but by 2023 it was assessed at $723,724. The homeowner appealed the valuation increase to the county's Board of Equalization, arguing the assessor should only consider the original purchase price. However, the court found the assessor followed proper protocol, meeting with the owner, conducting research, and making adjustments before presenting the CAMA-based valuation to the board.

  • The Supreme Court decision was issued on January 6, 2026.
  • The property in question was purchased by the homeowner in 2013.

The players

DaNece Day

The county attorney who brought the Supreme Court decision to the attention of county commissioners.

Johnston

A Cheyenne homeowner who challenged the significant increase in his property's assessed value over 10 years.

Ernst

The county assessor whose property valuation process was upheld by the Supreme Court.

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What they’re saying

“It was, I think, a really helpful decision for the assessors, reaffirming that assessors should be relying on the systems that are in place.”

— DaNece Day, County Attorney (Sundance Times)

What’s next

The Supreme Court decision is expected to provide clarity and legal backing for assessors across Wyoming as they continue to use the CAMA system and their professional judgment when appraising properties.

The takeaway

This ruling upholds the authority of county assessors to rely on established valuation methods like the CAMA system, rather than having their decisions overruled by local Boards of Equalization. It reinforces the assessors' discretion and the validity of the property tax appraisal process in Wyoming.