CHAPTER 361 - PROPERTY TAX

NAC 361.610475 Determination of change in actual use. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. Any determination by a county assessor or the Department, as applicable, that there is any change in the actual use of the subject property must be based on a finding that, upon t…

NAC 361.61048 Determination of change in authorized use. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. Any determination by a county assessor or the Department, as applicable, that there is any change in the authorized use of the subject property must be based on a finding that:…

NAC 361.610485 Determination of amount of assessed value excluded from calculation of partial abatement and amount of property taxes to be added to tax roll. (NRS 360.090, 361.4722, 361.4723, 361.4724) 1. If a county assessor or the Department, as applicable, does not make a dete…

NAC 361.61049 Notification of determination that will result in exclusion of any assessed value from calculation of partial abatement. (NRS 360.090, 361.4722, 361.4723, 361.4724) A county assessor shall include with each notice of assessed valuation or amended notice of assessed …

NAC 361.6105 Definitions. (NRS 360.090, 361.4734) As used in NAC 361.6105 to 361.61074, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.61052 to 361.61062, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by T…

NAC 361.61052 “Contact person” defined. (NRS 360.090, 361.4734) “Contact person” means a person designated by a party to receive communications concerning a proceeding before a hearing officer. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61054 “Hearing officer” defined. (NRS 360.090, 361.4734) “Hearing officer” has the meaning ascribed to it in NAC 360.035. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61056 “Intervener” defined. (NRS 360.090, 361.4734) “Intervener” has the meaning ascribed to it in NAC 360.065. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61058 “Party” defined. (NRS 360.090, 361.4734) “Party” means a person, government, governmental agency or political subdivision of a government entitled to appear in a proceeding of the Commission. The term includes an intervener. (Added to NAC by Tax Comm’n by R011-07, e…

NAC 361.6106 “Petitioner” defined. (NRS 360.090, 361.4734) “Petitioner” has the meaning ascribed to it in NAC 360.065. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61062 “Staff” defined. (NRS 360.090, 361.4734) “Staff” has the meaning ascribed to it in NAC 360.040. (Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

NAC 361.61064 Notice of appeal of determination of county assessor or Department. (NRS 360.090, 361.4734) 1. A petitioner who wishes to appeal a determination of a county assessor described in paragraph (a) of subsection 1 of NRS 361.4734 or a determination of the Department desc…

NAC 361.61066 Hearing before hearing officer; findings and conclusions of hearing officer. (NRS 360.090, 361.4734) 1. After receipt of a notice of appeal filed in compliance with subsection 2 of NRS 361.4734 and NAC 361.61064, the Commission will assign a hearing officer to hear …

NAC 361.61068 Proposed order of hearing officer: Written objection; reply to objection; action by Commission. (NRS 360.090, 361.4734) 1. Except as otherwise provided in this subsection, a party may file a written objection to the proposed order with the Commission within 20 calen…

NAC 361.6107 Hearing before Commission: Order of argument. (NRS 360.090, 361.4734) In a hearing held before the Commission pursuant to NAC 361.61068, the order in which argument will ordinarily be received from the parties is: 1. Orientation by staff; 2. Argument by the petitione…

NAC 361.61072 Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate. (NRS 360.090, 361.4734) The hearing held before the Commission pursuant to NAC 361.61068 must be based on the record made before the hearing officer. If the C…

NAC 361.61074 Hearing before Commission: Action by Commission; issuance of written order. (NRS 360.090, 361.4734) 1. After the close of oral argument, the Commission shall: (a) Make a final order that adopts, reverses or modifies, in whole or in part, the proposed order of the he…

NAC 361.6115 Definitions. (NRS 361.4732, 361.4733) As used in NAC 361.6115 to 361.6135, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.6117 to 361.6127, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Com…

NAC 361.6117 “Combined overlapping adjusted tax rate” defined. (NRS 361.4732, 361.4733) “Combined overlapping adjusted tax rate” means the sum of all the entity-adjusted parcel tax rates of all the taxing entities that levy an ad valorem tax on a parcel or other taxable unit of p…

NAC 361.612 “Entity-adjusted parcel tax rate” defined. (NRS 361.4732, 361.4733) “Entity-adjusted parcel tax rate” has the meaning ascribed to it in NAC 361.760. (Added to NAC by Com. on Local Gov’t Finance by R043-09, 6-30-2010, eff. 7-1-2010)

NAC 361.6123 “Revised tax base” defined. (NRS 361.4732, 361.4733) “Revised tax base” means the amount of ad valorem taxes which, after a parcel or other taxable unit of real property is annexed to a taxing entity, would have been levied on the property for the immediately precedi…

NAC 361.6125 “Taxing entity” defined. (NRS 361.4732, 361.4733) “Taxing entity” has the meaning ascribed to it in NRS 361.4721. (Added to NAC by Com. on Local Gov’t Finance by R043-09, 6-30-2010, eff. 7-1-2010)

NAC 361.6127 “Year of annexation” defined. (NRS 361.4732, 361.4733) “Year of annexation” means the first fiscal year in which a taxing entity that annexes a parcel or other taxable unit of real property is entitled to levy or require the levy on its behalf of any ad valorem taxes…

NAC 361.613 Events constituting annexation. (NRS 361.4732, 361.4733) For the purpose of carrying out the provisions of NRS 361.4732 and NAC 361.6115 to 361.6135, inclusive, the annexation of a parcel or other taxable unit of real property to a taxing entity includes: 1. The inclu…

NAC 361.6133 Calculations required after annexation. (NRS 361.4732, 361.4733) 1. Except as otherwise provided in subsections 2 and 3, for the purposes of carrying out the provisions of NRS 361.4732 with respect to the annexation of a parcel or other taxable unit of real property …

NAC 361.6135 Duties of tax receiver of county and Department. (NRS 361.4732, 361.4733) 1. The tax receiver of a county and the Department, as applicable, shall ensure that the amount of any property taxes which are excluded from any partial abatement of taxes provided pursuant to…

NAC 361.617 Definitions. (NRS 361.0775) As used in NAC 361.617 to 361.620, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.6175, 361.618 and 361.6185 have the meanings ascribed to them in those sections. (Added to NAC by Comm’n on Econ. De…

NAC 361.6175 “Commission” defined. (NRS 361.0775) “Commission” means the Commission on Economic Development. (Added to NAC by Comm’n on Econ. Development by R220-05, eff. 9-18-2006)

NAC 361.618 “LEED” defined. (NRS 361.0775) “LEED” means Leadership in Energy and Environmental Design. (Added to NAC by Comm’n on Econ. Development by R220-05, eff. 9-18-2006)

NAC 361.6185 “LEED Green Building Rating System” defined; availability of copies. (NRS 361.0775) 1. “LEED Green Building Rating System” means those portions of the Leadership in Energy and Environmental Design Green Building Rating System developed by the U.S. Green Building Coun…

NAC 361.619 Application to Commission; ineligible structures. (NRS 361.0775) 1. A person may apply to the Commission for a partial abatement of the taxes on real property payable each year pursuant to chapter 361 of NRS for property which has a building or other structure that: (…

NAC 361.6195 Consideration of application at meeting of Commission; notice of meeting. (NRS 361.0775) 1. The Commission will consider an application for the partial abatement of property taxes: (a) At the next regularly scheduled meeting of the Commission following receipt of the…

NAC 361.620 Grant of abatement by Commission. (NRS 361.0775) 1. Except as otherwise provided in subsection 2, if the Commission determines that the application satisfies all requirements of NAC 361.617 to 361.620, inclusive, the Commission will grant a partial abatement of the ta…

NAC 361.622 Scope; practice and procedure; power of county boards to adopt additional requirements. (NRS 361.340) 1. NAC 361.622 to 361.645, inclusive, are the minimum requirements governing procedures before each county board of equalization and elected officers serving that boa…

NAC 361.623 List of members of additional panel. (NRS 361.340) If an additional panel is added to a county board of equalization, the county clerk shall send to the Secretary of the State Board of Equalization a list of the names and addresses of the members and the chair of the …

NAC 361.624 Duty to equalize within geographic vicinity, whole county; limitation on adjustment of result of cyclic reappraisal. (NRS 361.340) The county board of equalization shall seek to equalize taxable valuation within the geographic vicinity of the subject property, as well…

NAC 361.626 Duties of county clerk. (NRS 361.335, 361.340) 1. Each county clerk shall: (a) In addition to giving notice as required by chapters 241 and 361 of NRS, post a notice for each meeting of the county board of equalization at the meeting room and the clerk’s office. (b) P…

NAC 361.627 Consideration of complaints. (NRS 361.340, 361.375) 1. A county board of equalization shall hear each complaint properly brought before it and make an independent determination of the valuation of the property assessed. The State Board of Equalization will remand to a…

NAC 361.628 Summary of appraisal data. (NRS 361.340) Each county assessor shall prepare and submit to the county board of equalization a summary of appraisal data for each property which is the subject of a complaint alleging that taxable value is in excess of full cash value. Th…

NAC 361.630 Order of appearances; testimony to be under oath. (NRS 361.340) 1. Unless modified by the county board of equalization, the order of appearances must be as follows: (a) Assessing authority’s briefing-orientation; (b) Petitioner’s presentation; (c) Assessing authority’…

NAC 361.631 Evidence of market value. (NRS 361.340) At a hearing before a county board of equalization, the following information may be submitted as evidence of the market value of the property: 1. The amount derived from the capitalization of fair economic income; 2. The full c…

NAC 361.632 Consolidation of cases. (NRS 361.340) 1. A county board of equalization may consolidate for hearing at one time and place all cases raising similar questions of law or fact. 2. All petitioners must be afforded the opportunity to be heard and may raise issues of law or…

NAC 361.634 Notices. (NRS 361.340) The county clerk shall maintain adequate proof of mailing or personal delivery of all letters or notices scheduling appearances before the county board of equalization. The proof may be a certificate of mailing or other reliable evidence. The le…

NAC 361.638 Exhibits; minutes; petition forms. (NRS 361.340, 361.365) Each county clerk shall: 1. Mark, record and file all exhibits submitted to the county board of equalization. A list of exhibits must be included on each petition at the place designated therefor. 2. Prepare co…

NAC 361.640 Notice of action. (NRS 361.340) Each county board of equalization shall notify: 1. All petitioners of its actions; and 2. Any other property owner whose property values were affected. [St. Bd. of Equalization, Reg. No. 2 § 14, eff. 1-1-77; renumbered as Reg. No. 1 § 1…

NAC 361.6405 Determination of percentage of obsolescence. (NRS 361.340, 361.375) The State Board of Equalization will or a county board of equalization shall, in fixing a percentage of obsolescence to be deducted from the taxable value of any improvements subject to its jurisdict…

NAC 361.641 Deduction of percentage of obsolescence when taxable value exceeds cash value. (NRS 361.340, 361.375) If it is determined that the computed total taxable value of any property exceeds its full cash value, the State Board of Equalization will or a county board of equal…