| COUNTY BOARD OF EQUALIZATION GUIDELINES 2013-14 |
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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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| 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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| Board Dates |
Date: June 3, 4, & 5, 2013 |
Location:
Henderson City Hall
City Council Chambers
240 South Water Street
Henderson, Nevada
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Date: July 8, 9, & 10, 2013 |
Location:
Clark County School District
Board Room
2832 East Flamingo
Las Vegas, Nevada
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Date: August 19, 20, & 21, 2013 |
Location:
Legislative Council Bureau
Room 2135
401 South Carson Street
Carson City, Nevada
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Date: September 11, 12, & 13, 2013 |
Location:
Grant Sawyer Office Building
Room 4401
555 East Washington Avenue
Las Vegas, Nevada
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Date: October 2, 3, & 4, 2013 |
Location:
Grant Sawyer Office Building
Room 4401
555 East Washington Avenue
Las Vegas, Nevada
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| There are no details at this time. |
| 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 |
Aileen Martin |
Dennis K. Meservy |
Benjamin Q. Johnson |
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