Board of Equalization Meetings
WHAT IS THE BOARD OF EQUALIZATION?
In the State of Nevada, any taxpayer who disagrees with the Assessor as to the taxable value of his or her property may appeal to the County Board of Equalization. The appeal process is designed to afford any property owner with a method in which to ensure that his/her property is equitably valued by the Assessor. Many taxpayers choose to present their own cases; it is not necessary to use an attorney or agent. The Clark County Board of Equalization is appointed by the Clark County Commission. The Board members are not employed by the Assessor. The County Board of Equalization may only address matters relative to value or property value equity. Any change the Board makes is effective only for the fiscal year for which the assessment was made. The Board has no authority to hear cases where the only issue is the ability to pay taxes or the tax abatement amount. The Board cannot hear appeals regarding tax rate increases or abatements.
WHEN DOES THE BOARD OF EQUALIZATION MEET?
The Board of Equalization meets every year from mid January through mid March. Meeting dates and agendas will be posted in January of each year.
WHAT IS NOTICE OF ASSESSED VALUATION?
All property is appraised every year in Clark County. According to NRS 361.300 any property that is appraised shall be given a written notice on or before December 18 of the fiscal year stating the assessed valuation of the property as determined by the Assessor's office.
WHEN IS THE LAST DAY TO FILE AN APPEAL TO THE BOARD OF EQUALIZATION?
A taxpayer may appeal the assessment, on or before January 15 of the fiscal year. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.
WHAT CAN A PETITIONER EXPECT AT THE BOARD OF EQUALIZATION ?
Notice of hearing date and time will be given; please do not request continuances or changes of meeting dates. The hearing time is approximate, but no petition will be heard prior to the designated time. The hearings fall under the requirements of the Nevada Open Meeting Law. Each petitioner will be granted time to present their case. The order of presentation of testimony and evidence:
1. A brief statement by the Assessor for the purpose of identifying the subject property.
2. Presentation by the petitioner of evidence establishing the value of the property.
3. Presentation by the Assessor of evidence supporting the Assessor’s opinion of the taxable value of the property.
4. A response by the petitioner limited to rebuttal of evidence presented by the Assessor.
5. Questions from the Board to the Petitioner or Assessor staff.