Nevada Property Tax Appeals Follow Statewide Deadlines and County Procedures
Nevada property owners who believe their property has been assessed at an incorrect value have a formal process for challenging the assessment. State law establishes important deadlines and procedures, while county assessors administer the initial appeal process.
Contrary to some descriptions of a new 30-day filing period, Nevada’s current law generally requires appeals of secured-property assessments to be filed with the County Board of Equalization by January 15 of the fiscal year in which the assessment is made. If January 15 falls on a weekend or legal holiday, the deadline moves to the next business day.
Understanding the Appeal Process
Property owners generally begin by contacting the county assessor and obtaining the appropriate appeal form.
Nevada law allows an owner to challenge an assessment when they believe the taxable value is higher than the property’s appropriate value or when they believe an assessment is inequitable compared with a comparable property. For residential property, the law says the owner should cite another property within the same subdivision when possible in an inequity appeal.
The exact evidence needed can depend on the basis of the appeal.
What Evidence Can Help?
Property owners should organize documentation that supports their position. Depending on the circumstances, relevant evidence may include:
- Comparable property information
- Evidence concerning the property’s market or taxable value
- Documentation identifying errors in property characteristics
- Appraisal information
- Other evidence supporting the requested valuation
Nevada’s administrative rules require evidence and information supporting the claims in certain appeals before the State Board of Equalization.
Appeals Are Not Limited to a 30-Day Window
The 30-day period mentioned in the original article applies to certain appeals involving decisions of the Nevada Tax Commission, not to the ordinary initial appeal of a county property assessment.
For example, the Nevada Department of Taxation states that an appeal of an Administrative Law Judge’s decision to the Nevada Tax Commission must generally be filed within 30 days of the decision.
For the regular county property-tax appeal process, the January 15 deadline is the key date established by Nevada law for secured-property assessments.
What Happens After a County Appeal?
A taxpayer who is dissatisfied with a County Board of Equalization decision may have the right to appeal to the State Board of Equalization.
For many appeals, Nevada law establishes a March 10 deadline for filing with the State Board. Other types of property-tax cases have different deadlines, including certain unsecured-property appeals.
The Nevada Department of Taxation publishes the applicable forms and procedures for State Board appeals.
Practical Consideration for Nevada Property Owners
Property owners should review their assessment notice carefully and contact their county assessor if they believe the valuation is incorrect.
Before filing, owners should:
- Confirm the applicable filing deadline.
- Obtain the required county appeal form.
- Review the property’s assessment information.
- Gather relevant supporting evidence.
- Keep copies of everything submitted.
- Follow up with the county regarding hearing dates and decisions.
Property owners with substantial or complicated valuation disputes may also consider consulting a qualified property-tax professional, appraiser or attorney.
Key Takeaway
Nevada does have statewide rules governing property-tax appeals, but the process is not a newly established 30-day statewide appeal system.
For most secured-property assessment appeals, the important statutory deadline is January 15, with the appeal initially going through the County Board of Equalization. Additional appeals and specialized cases can have different deadlines.
Property owners should verify the current requirements with their county assessor and the Nevada Department of Taxation before relying on a deadline or filing procedure.