Petition for review to the County Board of Equalization

A person concerned about his property valuation should meet with the Assessor's representative in order to understand the valuation of his property and the equalization requirements. Pursuant to NRS 361.227 (8), "the county assessor shall, upon request of the owner, furnish within 15 days to the owner a copy of the most recent appraisal of the property, including, without limitation, copies of any sales data, materials presented on appeal to the county board of equalization or State Board of Equalization and other materials used to determine or defend the taxable value of the property." The Assessor is not precluded from charging a reasonable fee for copying the information.

If a person is still concerned about his property valuation after he has met with the Assessor's representative, he may file a Petition for Review of Assessed Valuation to the County Board by January 15th. The County Board shall hear only protests on properties alleging the taxable value was incorrectly determined or has exceeded the full cash value of the property.

Effort should be made for early filing of petitions in order to facilitate the most efficient scheduling of appeals. Protests dealing with common issues may be scheduled together thereby benefiting all concerned parties and permitting a more complete record should further proceedings be necessary.

The County Board of Equalization shall meet during January and February of each year. A County Board of Equalization may meet the first judicial day of January; however, it must hold such number of meetings as may be necessary to conclude the business of equalization by the end of February. Hearings will be conducted in accordance with regulations contained in the Nevada Administrative Code and Nevada's Open Meeting Law. Requests for relevant sections of the Nevada Administrative Code may be made to the Assessor or the State Board of Equalization.

Petitions should state specific reasons for protesting a valuation, using additional sheets if necessary. The role of the Assessors and Boards of Equalization is to equalize property valuations and not property tax rates. Statements such as, "taxes are too high" or "my taxes have gone up 100 percent" without facts or evidence supporting improper valuation, are not a basis for a valuation to be reduced.

No change in the valuation of property may be made by the Boards solely for the reason that an increase in the amount of taxes, levied against the property resulting from the valuation placed on the subject property by the Assessor, may pose a hardship on the person paying the taxes.

A Board may call special meetings throughout the year as may be necessary in preparation for the regularly scheduled meetings. The purpose and subject of such special meetings shall be limited to the business of the Board and shall not include matters of taxable value or review of assessed valuation of property.

A change by a Board of Equalization is effective only for the fiscal year for which the assessment was made. The County Assessor shall each year review all such changes made for the previous fiscal year and maintain or remove each change as circumstances warrant.