BOARD MEMBERS COUNTY CLERK

Daren McDonald, Chair Janis Galassini

Eugenia Bonnenfant, Vice-Chair

James Ainsworth DEPUTY DISTRICT ATTORNEY

Dennis George Herb Kaplan

Rob Pierce Trenton Ross


NOTICE OF MEETING AND AGENDA WASHOE COUNTY BOARD OF EQUALIZATION

COMMISSION CHAMBERS

1001 E. 9TH STREET, BUILDING A, RENO, NEVADA


FEBRUARY 23, 2024

9:00 A.M.


Possible Changes to Agenda and Timing: Items on the agenda may be taken out of order, combined with other items, removed from the agenda, or moved to the agenda of another meeting. Items with a specific time designation will not be heard prior to the stated time but may be heard later. The Board may take short breaks approximately every 90 minutes.


Public Comment: Public comments are welcomed during the public comment periods at the beginning and end of the meeting for all matters, whether listed on the agenda or not, and are limited to three (3) minutes per person per public comment period. Additionally, public comment of three minutes per person will be heard during individually numbered items designated as "for possible action" on the agenda. Public comment during individual action items must be relevant to the particular item being considered.


Members of the public may also submit comments by email to clerkboard@washoecounty.gov. The Board will make reasonable efforts to send all comments received by 4:00pm on February 22, 2024 by email to the Board members prior to the meeting.


Responses to Public Comments: The Board of Equalization can deliberate or take action only if a matter has been listed on an agenda properly posted prior to the meeting. The Open Meeting Law does not expressly prohibit responses to public comments by the Board. However, responses from Board members to unlisted public comment topics could become deliberation on a matter without notice to the public. To avoid this situation and to ensure the public has notice of all matters the Board will consider, members may choose not to respond to public comments except to correct factual inaccuracies, ask for County staff action, or ask that a matter be listed on a future agenda. The Board may do this either during the public comment item or during the following item: “Board Member Comments: This item is limited to announcements or topics/issues proposed for future agendas.”


Forum Restrictions and Orderly Conduct of Business: The Board of Equalization conducts the business of Washoe County and its citizens during its meetings. The presiding officer may order the removal of any person whose statement or other conduct disrupts the orderly, efficient or safe conduct of the meeting. Warnings against disruptive comments or behavior may or may not be given prior to removal. The viewpoint of a speaker will not be restricted, but reasonable restrictions may be imposed upon the time, place, and manner of speech. Irrelevant and unduly repetitious statements and personal attacks which antagonize or incite others are examples of speech that may be reasonably limited.

Posting of Notice and Agenda: Pursuant to NRS 241.020(4)(b), the Agenda for the Board of Equalization has been posted at the Washoe County Administration Building (1001 E. 9th Street, Building A, Reno, Nevada) and has been electronically posted at https://www.washoecounty.gov/clerks/brm/board_committees/boe/index.php and https://notice.nv.gov.


How to Get Copies of Agenda and Supporting Materials: Copies of the agenda and supporting materials for the items on the agenda, provided to the Washoe County Board of Equalization, are available to members of the public at the Washoe County Clerk’s Office (1001 E. 9th Street, Bldg A, 1st Floor, Reno Nevada), by contacting Lauren Morris at phone (775) 784-7275 or email lmorris@washoecounty.gov, or on the Board of Equalization’s website at https://www.washoecounty.gov/clerks/brm/board_committees/boe/index.php.

Accessibility: The Washoe County Commission Chambers are accessible to the disabled. If you require special arrangements for the meeting, call the County Clerk's Office, (775) 784-7279, at least 24 business hours prior to the meeting.


Public Transportation: Public transportation is available to this meeting site: RTC Routes 2, 2S, 5 and 15 serve this location. For eligible RTC ACCESS reservations call (775) 348-5438.

  1. CALL TO ORDER (non-action item)


  2. SALUTE TO THE FLAG (non-action item)


  3. ROLL CALL AND DETERMINATION OF QUORUM (non-action item)


  4. PUBLIC COMMENTS (non-action item)

    Comment heard under this item will be limited to three (3) minutes per person and may pertain to matters both on and off the Board agenda. Comments are to be made to the Board as a whole.


  5. SWEARING IN (non-action item)

    County Clerk to administer oath to Washoe County Assessor’s appraisal staff.


  6. WITHDRAWALS (FOR POSSIBLE ACTION)

    Petitions withdrawn after posting of agenda.


  7. REQUESTS FOR CONTINUANCE (FOR POSSIBLE ACTION)

    Review, discussion and possible action on requests for continuances.


  8. STIPULATIONS – REAL PROPERTY VALUATION (FOR POSSIBLE ACTION)


    A hearing will be conducted based upon a Petition for Review of Assessed Valuation on the following parcel:


    ASSESSOR’S PARCEL NO.

    PETITIONER

    HEARING NO.

    140-010-42

    DAMONTE VILLAGE LLC

    24-0020


  9. COMMERCIAL REAL PROPERTY APPEALS (FOR POSSIBLE ACTION)

    Hearings will be conducted based upon Petitions for Review of Assessed Valuation on the following parcels:


    ASSESSOR’S PARCEL NO.

    PETITIONER

    HEARING NO.

    025-570-01

    REALTY INCOME PROPERTIES 16 LLC

    24-0026

    026-031-42

    HOME DEPOT USA INC

    24-0027

    140-213-18

    HOME DEPOT USA INC

    24-0028

    212-010-08

    HD DEVELOPMENT OF MARYLAND INC

    24-0029

    510-481-06

    HD DEVELOPMENT OF MARYLAND INC

    24-0030

    015-291-09

    MAIDSTONE ASSOCIATES

    24-0036

    015-301-36

    LITHIA REAL ESTATE INC

    24-0037A

    015-301-38

    LITHIA REAL ESTATE INC

    24-0037B

    015-303-14

    LITHIA REAL ESTATE INC

    24-0038


    ASSESSOR PARCEL NO.

    PETITIONER

    HEARING NO.

    034-021-48

    LITHIA REAL ESTATE INC

    24-0039

    032-302-58

    CASHMAN EQUIPMENT COMPANY LLC

    24-0040

    032-312-41

    CASHMAN EQUIPMENT COMPANY LLC

    24-0041

    034-341-24

    ICON RENO PROPERTY OWNER POOL 3 NEVADA

    24-0042

    034-342-15

    155 JC GLENDALE LLC

    24-0043

    040-162-78

    TEDDY BEAR HAVAS MOTORS INC

    24-0044

    140-213-51

    RC WILLEY HOME FURNISHINGS

    24-0045

    163-160-06

    FINDLAY-SHACK PROPERTIES LLC

    24-0046

    163-160-08

    FINDLAY-SHACK PROPERTIES LLC

    24-0047

    163-160-13

    FINDLAY-SHACK PROPERTIES LLC

    24-0048A

    163-160-14

    FINDLAY-SHACK PROPERTIES LLC

    24-0048B

    163-160-15

    FINDLAY-SHACK PROPERTIES LLC

    24-0049

    024-055-52

    SAMS REAL ESTATE BUSINESS TRUST

    24-0050

    024-055-53

    WAL-MART REAL ESTATE BUSINESS TRUST

    24-0051

    039-051-08

    WAL-MART STORES INC # 3254

    24-0052

    086-380-32

    WAL-MART REAL ESTATE BUSINESS TRUST

    24-0053

    510-381-07

    WAL-MART REAL ESTATE BUSINESS TRUST

    24-0054

    034-257-20

    PARAGON INDUSTRIES II INC

    24-0064

    164-333-02

    PARAGON INDUSTRIES II INC

    24-0065

    037-031-06

    LOWE'S HIW INC

    24-0076

    040-951-08

    LOWE'S HIW INC

    24-0077

    025-021-20

    SMITHRIDGE PROPERTY LLC

    24-0078

    163-073-04

    BP CAPITAL I LLC

    24-0079


  10. ROLL CHANGE REQUEST – PERSONAL PROPERTY ACCOUNTS (FOR POSSIBLE ACTION)


    DECREASE – consideration of and action to approve or deny RCR No. 1 for Personal Property Accounts (RCR 1-1 THROUGH 1-22) based on incorrect assessments for fiscal years 2020/2021, 2021/2022, 2022/2023 and 2023/2024 due to clerical errors, reporting errors, business closures and assets located outside of Washoe County.


    ASSESSOR’S ACCOUNT NO.

    PROPERTY OWNER

    RCR NO.

    5101364

    GARRARD, MARK E

    1-1

    3121548

    TUTTLE, CYNTHIA L

    1-2

    3121548

    TUTTLE, CYNTHIA L

    1-3

    3200168

    HERNANDEZ, EMILIA

    1-4

    2105085

    INTEGRITY SERVICE INTERNATIONAL INC

    1-5

    2005710

    RITA A CARLSON PSY D PLLC

    1-6

    2130452

    TAHOE GIFTING CO

    1-7


    ASSESSOR ACCOUNT NO.

    PROPERTY OWNER

    RCR NO.

    2007100

    WELK RESORTS/SOLEIL COMMUNICATIONS

    1-8

    2129858

    AMERIFIRST HOME

    1-9

    2006858

    MARICHUYS TEQUILERIA

    1-10

    2229746

    THE FIX

    1-11

    2005719

    MAID BRIGADE OF NORTHERN NEVADA

    1-12

    2304129

    TAHOE EQUIPMENT COMPANY LLC

    1-13

    2209444

    S TILE

    1-14

    2005908

    AERUS ELECTROLUX RENO

    1-15

    2680630

    BAILE AEROBICS CON MATY

    1-16

    2680630

    BAILE AEROBICS CON MATY

    1-17

    2680630

    BAILE AEROBICS CON MATY

    1-18

    2680630

    BAILE AEROBICS CON MATY

    1-19

    2212474

    PORT OF SUBS #216

    1-20

    2121764

    REDHORSE CORPORATION

    1-21

    2020005

    PLUMAS RENTALS

    1-22


  11. BOARD MEMBER COMMENTS (non-action item)

    This item is limited to announcements or topics/issues proposed for future agendas.


  12. PUBLIC COMMENTS (non-action item)

    Comment heard under this item will be limited to three (3) minutes per person and may pertain to matters both on and off the Board agenda. Comments are to be made to the Board as a whole.


  13. ADJOURNMENT (non-action item)