| COUNTY BOARD OF EQUALIZATION GUIDELINES 2012-13 |
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The Department of Taxation is pleased to provide you with an updated version of the County Board of Equalization Guidelines which we publish annually.
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| APPEAL FORMS |
There are three different appeal forms. Please read the descriptions to determine which form to use. Read the instructions carefully. All appeals must:
- Be complete and contain original signatures
- Include backup documentation if applicable, and
- Be submitted to the State Board of Equalization by their respective due dates as noted on the forms.
Note: If you choose not to designate an authorized representative by indicating N/A on that portion of the form, you may do so later by completing the agent authorization form (found below) and following the instructions.
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| You can use this link to get the latest version of Adobe Acrobat reader. |
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If you're using a pc, just right click on the appropriate icon (see sample icon to the right), then choose "Save Target As..." from the pop up menu to download the file.
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| APPEAL FROM COUNTY BOARD FORM |
You may appeal the decision of your local County Board of Equalization (CBE) to the State Board of Equalization. Use the form provided – just click on the icon below and download the form. This form must be filled out as completely as possible, including contact information, which tax year you are appealing, the CBE case number, the reason you are appealing, and the relief you seek. The State Board asks the county for the record of the appeal, including all the exhibits previously submitted and, therefore please do not submit information already entered into the county board record. Deadline for this appeal is postmark date on or before March 10.
You may appeal the decision of your local County Board of Equalization (CBE) to the State Board of Equalization if your issue fits one of the descriptions below:
NRS 361.360(1); NRS 361.400(2): Aggrieved at the action of the County Board; overvaluation of property.
NRS 361.360(1); NRS 361.400(2): Failure of County Board to equalize; undervaluation or nonassessment of other property.
NRS 361A.240(2)(b): Under-or-over valuation of open-space use assessment.
NRS 361A.273(1): Determination that agricultural property has been converted to a higher use; valuations for deferred tax years.
NRS 361.360(1); NAC 361.747(2)(c): The property was denied an exemption that is allowed by law.
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Appeal from County Board of Equalization |
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| DIRECT APPEAL FORM |
If your issue fits one of the descriptions below, you may appeal to the State Board of Equalization directly without first appealing to the county board of equalization by clicking on the icon below and downloading the form. This form must be filled out as completely as possible. Along with the form, submit 1) a statement of facts, reasons, or statutory basis on which you rely to support the claim that a change in the taxable value or classification of subject property is necessary. 2) A copy of the tax assessment notice for the tax year in question, if applicable. 3) a copy of any evidence upon which the petition is based currently in your possession. Evidence not yet available may be sent to the State Board no later than 15 days prior to the scheduled hearing.
You may appeal your case directly to State Board of Equalization if your issue fits one of the descriptions below:
NRS 361.360(1); NRS 361.400(2): Failure of County Board to equalize; undervaluation or nonassessment of other property. (Appeal must be received on or before March 10)
NRS 361.360(3): Real or personal property placed on unsecured tax roll after December 15; appeal could not be heard by County Board of equalization. (Appeal must be received on or before May 15)
NRS 361.403: Undervaluation, overvaluation or nonassessment of property by Nevada Tax Commission. (Appeal must be received on or before January 15)
NRS 361A.240(2)(b): Under-or-over valuation of open-space use assessment. (Appeal must be received on or before March 10)
NRS 361A.273(2): Determination that agricultural property has been converted to a higher use; valuations for deferred tax years; Notice of conversion from assessor received after December 16 and before July 1. (Appeal must be received on or before July 15)
NRS 362.135: Net Proceeds of Minerals Tax certification. (Appeal must be filed within 30 days after certification is sent to taxpayer [usually about May 20])
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Direct Appeal Form |
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| ASSESSOR / DEPARTMENT DIRECT APPEAL FORM |
This appeal form is for use ONLY by Assessors or the Department of Taxation:
NRS 361.360 (1): Aggrieved at the action of the County Board in equalizing or failing to equalize.
NRS 361.395(1): Request for equalization of neighborhood or market area.
NRS 361.403: Centrally assessed property.
NRS 361.769 (3)(b): Property escaping taxation.
NRS 361A.240(2)(b): Under-or-over valuation of open-space use assessment.
NRS 362.135: Net Proceeds of Minerals Tax certification.
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Dept/Assessor Appeal Form |
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| AGENT AUTHORIZATION FORM |
If you have already completed the Agent Authorization form on one of the appeal forms, you do not need to complete this form. If you decide to have someone represent you after you have already submitted the appeal form, you may still appoint an agent to represent you if you first notify the State Board by using the Agent Authorization form. Please download, fill out and sign this form.
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Agent Authorization Form |
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| WITHDRAWAL FORM |
If you would like to withdraw your appeal, please fill out the form below and return it to the State Board of Equalization either by fax or mail.
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Withdrawal Form |
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| 2010 Board Dates |
| Details of the 2010 Board dates can be located here. |
| AGENDA |
Details of the next meeting of the State Board of Equalization can be located here,
along with the most current agenda, if available.
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| MEMBERS |
Chairman Anthony (Tony) Wren
Term 03/2008 - 03/2012 |
Mr. Anthony (Tony) Wren is an independent fee appraiser with 32 years of experience. He has been in the Reno/Sparks area for over 24 years. A native of Wyoming, Mr. Wren relocated to Reno/Sparks in 1984. At that time, he had just earned the SRA-Senior Residential Appraiser designation from the Society of Real Estate Appraisers. In 1987, he received the SRPA-Senior Real Property Appraiser designation. In 1991, he received the MAI designation from the Appraisal Institute.
Mr. Wren has been active in the Reno-Carson-Tahoe Chapter of the Appraisal Institute. He served as a member of the Board of Directors for the chapter and served as its president in 1988 and 1989 and 2000. He has served on several national committees of the Appraisal institute including the Faculty committee and was a national reviewer for several courses. Mr. Wren teaches real estate appraisal courses and is also a real estate broker. He has taught the Principles course and the Income Valuation course at Truckee Meadows Community College. He has also instructed Standards and Ethics, as well as Principles and Procedures and other courses and seminars, for the Appraisal Institute.
Mr. Wren is a nationally Certified USPAP (Uniform Standards of Professional Appraisal Practice) instructor. He was instrumental in the writing of the appraiser licensing/certification law for Nevada. He has been appointed twice by the Governor of Nevada to serve on the Nevada Commission of Appraisers (9/94 to 6/97) and (7/97 to 6/00) and served twice as President of that Commission. Mr. Wren was appointed to the Nevada State Board of Equalization by Governor Jim Gibbons (3/08 to 3/12).
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James Russell (Russ) Hofland
Term 10/2008 - 09/2012 |
Mr. James Russell Hofland earned his Bachelor of Science degree in Agricultural Business at Montana State University in 1987 and his Masters in Business Administration at the University of Nevada Reno in 2003.
Mr. Hofland has been a Nevada resident since June 1998. He was formerly a licensed insurance agent and certified general real estate appraiser in the State of Montana.
Mr. Hofland has seven years experience in mine accounting with Barrick Gold and is currently Project Manager – Accounting for the North American Region. He was previously Accounting Supervisor for Nevada dealing with capital, royalties, net proceeds and property taxes and also Senior Accountant for Barrick Goldstrike Mines Inc.
Mr. Hofland has eleven years experience in the Farm Credit System; three years as branch manager in Elko, Nevada, and eight years in various positions in Montana including three years as Senior Appraiser.
Mr. Hofland served three years as Vice President and Agricultural Loan Officer for Stockman Bank in the Commercial Banking field. |
Aileen Martin
Term 11/2008 - 10/2011 |
Ms. Aileen Martin - biography forthcoming |
Dennis K. Meservy
Term 03/2009 - 10/2011 |
Mr. Dennis K. Meservy is a Certified Public Accountant (CPA) in Las Vegas. He owns and operates his own CPA firm. He is a member of the American Institute of CPAs and is a past-Chairman of the Nevada Society of CPAs. |
Anthony Marnell, III
Term 03/2009 - 03/2013 |
Mr. Anthony Marnell, III Anthony is the Founder, Chairman and Chief Executive Officer of M Resort Spa Casino. Born and raised in Las Vegas, Anthony earned his Bachelor of Science degree in Hospitality Administration at the University of Nevada Las Vegas. He began his career in the gaming industry in 1995 and held the position of Corporate Vice President of Marketing for the Rio All-Suite Hotel Casino and served as a Corporate Vice President of Marketing for Harrah’s Entertainment, Inc. until 1999.
He is also acting Chairman of Saddle West Investors, LLC and Chief Executive Officer of Aces High Management, LLC and the Founder and Chairman of TRIRIGA, Inc., the global leader in the Integrated Workplace Management System market.
Anthony also enjoys serving on the board of the following organizations:
Board Member of the Marnell Foundation
Board Member of Marnell Corrao Associates
Board Member of Tuscany Research Institute
Board Member of the Henderson Boys and Girls Club.
Anthony lives in Las Vegas with his wife Lyndy and their three beautiful children. |
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