CHAPTER 361 - PROPERTY TAX

NAC 361.731 Transcripts. (NRS 361.375) If a party wishes to obtain a transcript of any hearing conducted before the State Board, the party must: 1. Provide a reporter, if a reporter is not provided by the State Board for the hearing; 2. Pay for the transcript or obtain a copy fro…

NAC 361.733 Direct appeal: Rights of petitioner, respondent and staff. (NRS 361.375) During any hearing of a direct appeal, the petitioner, respondent and staff, through the presiding member of the State Board, may: 1. Call and examine witnesses concerning any matter relevant to …

NAC 361.735 Direct appeal: Burden of proof; receipt of evidence. (NRS 361.375) In any hearing of a direct appeal: 1. The petitioner has the burden of proof. 2. Evidence will ordinarily be received from the parties in the following order: (a) A brief orientation by the county asse…

NAC 361.737 Direct appeal: Rules of evidence; depositions; exchange of names of witnesses and copies of evidence. (NRS 361.375) In any hearing of a direct appeal: 1. The hearing will not be conducted according to the technical rules of evidence and procedure as practiced in civil…

NAC 361.738 Appeal of decision of county board: Submission of certain evidence prohibited; removal of certain evidence from record authorized. (NRS 361.375, 361.395) 1. A person who files with the State Board an appeal from the final decision of a county board shall not submit to…

NAC 361.739 Appeal of decision of county board: Introduction of new evidence. (NRS 361.360, 361.375, 361.400) 1. In a hearing of an appeal of a decision of a county board, a party that wishes to introduce evidence that was not submitted to the county board in the first instance m…

NAC 361.741 Appeal of decision of county board: Burden of proof; order and length of presentations. (NRS 361.375) In a hearing concerning an appeal from a decision of a county board: 1. The petitioner has the burden of proof. 2. The order and length of presentations will ordinari…

NAC 361.745 Direct appeal: Consideration of issues, contentions and evidence outside scope of petition. (NRS 361.375) 1. Except as otherwise provided in this section, in a direct appeal, the State Board will limit its consideration to the issues and contentions set forth in the p…

NAC 361.747 Submission of case for decision; decision of State Board; correction of clerical mistake in record. (NRS 361.375) 1. After the hearing of a contested case, and the receipt by the State Board of all posthearing briefs or the expiration of the time prescribed by the Sta…

NAC 361.7475 Petition for reconsideration: Filing and contents; answer; grant or denial. (NRS 361.375, 361.420) 1. A party who believes that a decision or order of the State Board, or any portion thereof, is: (a) Unlawful; (b) Unreasonable; or (c) Based on findings of fact or con…

NAC 361.748 Action for redress from finding of State Board. (NRS 361.375) A person who commences an action pursuant to NRS 361.410 to 361.435, inclusive, for redress from a finding of the State Board shall serve a copy of the summons, complaint or petition on the Department. (Add…

NAC 361.749 Petitions: Authority; form and contents. (NRS 361.375) 1. Any person may petition for an advisory opinion concerning matters within the jurisdiction of the Department or State Board. 2. All petitions must be in writing, be addressed to the Secretary and set forth at l…

NAC 361.751 Jurisdiction. (NRS 361.375) Since the State Board’s jurisdiction is limited to the equalization of the assessed valuation of property, the Secretary may respond to any request for an advisory opinion as being directed to the Commission. [St. Bd. of Equalization, part …

NAC 361.753 Opinions: Form; contents; issuance; delivery; appeals. (NRS 361.375) 1. Advisory opinions must: (a) Be written; (b) Include a statement of facts, question, analysis and opinion; (c) Be issued by the Secretary within 45 days after filing of the petition unless the Secr…

NAC 361.760 Entity-adjusted parcel tax rate: Calculation and use. (NRS 361.4733) 1. For the purpose of calculating any amount required to be deducted pursuant to subsection 4 of NRS 361.4722, subsection 3 of NRS 361.4723 or subsection 3 of NRS 361.4724 for a fiscal year from the …

NAC 361.765 Definitions. (NRS 361.4733) As used in NAC 361.765 to 361.781, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.767 to 361.779, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Com. on Local Gov’…

NAC 361.767 “Combined overlapping adjusted tax rate” defined. (NRS 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 property. (A…

NAC 361.769 “Combined overlapping tax rate” defined. (NRS 361.4733) “Combined overlapping tax rate” has the meaning ascribed to it in NRS 361.4715. (Added to NAC by Com. on Local Gov’t Finance by R023-08, eff. 4-17-2008)

NAC 361.771 “Entity-adjusted parcel tax rate” defined. (NRS 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 R023-08, eff. 4-17-2008)

NAC 361.773 “Entity parcel tax rate increase” defined. (NRS 361.4733) “Entity parcel tax rate increase” means: 1. Except as otherwise provided in subsection 2, the remainder obtained by subtracting the entity-adjusted parcel tax rate of a taxing entity applicable to a parcel or o…

NAC 361.775 “Redevelopment area” defined. (NRS 361.4733) “Redevelopment area” means a redevelopment area, as defined in NRS 279.410, regarding which any taxes levied on property in that area are distributed as provided in NRS 279.676. (Added to NAC by Com. on Local Gov’t Finance …

NAC 361.777 “Tax increment area” defined. (NRS 361.4733) “Tax increment area” means a tax increment area, as defined in NRS 278C.130, regarding which any taxes levied on property in that area are distributed as provided in NRS 278C.250. (Added to NAC by Com. on Local Gov’t Financ…

NAC 361.779 “Taxing entity” defined. (NRS 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 R023-08, eff. 4-17-2008)

NAC 361.781 Calculation of deductions from amounts taxing entities otherwise entitled to receive. (NRS 361.4733) 1. Except as otherwise provided in subsection 2 or required to carry out the provisions of NRS 361.4732: (a) On or before August 1 of each fiscal year, the tax receive…

NAC 361.785 Definitions. (NRS 361.4733) As used in NAC 361.785 to 361.821, inclusive, unless the context otherwise requires, the words and terms defined in NAC 361.787 to 361.811, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Com. on Local Gov’…

NAC 361.787 “Combined overlapping adjusted tax rate” defined. (NRS 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 property. (A…

NAC 361.789 “Debt tax rate” defined. (NRS 361.4733) “Debt tax rate” means the rate of ad valorem taxes levied by or on behalf of a taxing entity in a fiscal year for the payment of the bonded indebtedness of that taxing entity, as included in the combined tax rate certified by th…

NAC 361.791 “Entity-adjusted parcel tax rate” defined. (NRS 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 R022-08, 4-17-2008, eff. 7-1-2008)

NAC 361.793 “Entity-adjusted parcel tax rate increase” defined. (NRS 361.4733) “Entity-adjusted parcel tax rate increase” means: 1. Except as otherwise provided in subsection 2, the remainder obtained by subtracting the entity-adjusted parcel tax rate of a taxing entity applicabl…

NAC 361.795 “Entity parcel tax rate increase” defined. (NRS 361.4733) “Entity parcel tax rate increase” means: 1. Except as otherwise provided in subsection 2, the remainder obtained by subtracting the entity-adjusted parcel tax rate of a taxing entity applicable to a parcel or o…

NAC 361.797 “Entity percentage allowed parcel tax rate increase” defined. (NRS 361.4733) “Entity percentage allowed parcel tax rate increase” means: 1. Except as otherwise provided in subsection 2, the percentage obtained by dividing the entity-adjusted parcel tax rate of a taxin…

NAC 361.799 “Parcel effective assessed value” defined. (NRS 361.4733) “Parcel effective assessed value” means the amount calculated by dividing the dollar amount of ad valorem taxes levied on a parcel or other taxable unit of property, after taking into account any applicable par…

NAC 361.801 “Parcel effective incremental value” defined. (NRS 361.4733) “Parcel effective incremental value” means: 1. Except as otherwise provided in subsection 2, the remainder obtained by subtracting the parcel share of base value of a parcel or other taxable unit of property…

NAC 361.803 “Parcel share of base value” defined. (NRS 361.4733) “Parcel share of base value” means, for a parcel or other taxable unit of property located in a: 1. Redevelopment area, the product obtained by multiplying the base value of the taxable property in the redevelopment…

NAC 361.805 “Property” defined. (NRS 361.4733) “Property” means property located in a redevelopment area or tax increment area. (Added to NAC by Com. on Local Gov’t Finance by R022-08, 4-17-2008, eff. 7-1-2008)

NAC 361.807 “Redevelopment area” defined. (NRS 361.4733) “Redevelopment area” means a redevelopment area, as defined in NRS 279.410, regarding which any taxes levied on property in that area are distributed as provided in NRS 279.676. (Added to NAC by Com. on Local Gov’t Finance …

NAC 361.809 “Tax increment area” defined. (NRS 361.4733) “Tax increment area” means a tax increment area, as defined in NRS 278C.130, regarding which any taxes levied on property in that area are distributed as provided in NRS 278C.250. (Added to NAC by Com. on Local Gov’t Financ…

NAC 361.811 “Taxing entity” defined. (NRS 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 R022-08, 4-17-2008, eff. 7-1-2008)

NAC 361.813 Calculations: General requirements. (NRS 361.4733) 1. Except as otherwise provided in NAC 361.785 to 361.821, inclusive, each calculation required pursuant to those provisions must be: (a) Calculated separately for each parcel or other taxable unit of property; and (b…

NAC 361.815 Distribution of ad valorem taxes collected on property for which parcel effective incremental value is zero. (NRS 361.4733) The ad valorem taxes collected on a parcel or other taxable unit of property for which the parcel effective incremental value is zero must be di…

NAC 361.817 Distribution of ad valorem taxes collected on property located in redevelopment area and for which parcel effective incremental value is greater than zero. (NRS 361.4733) 1. Except as otherwise provided in subsection 2 of NRS 279.676 and NAC 361.821, the ad valorem ta…

NAC 361.819 Distribution of ad valorem taxes collected on property located in tax increment area and for which parcel effective incremental value is greater than zero. (NRS 361.4733) 1. Except as otherwise provided in subsection 2, NAC 361.821 and subsections 4 and 5 of NRS 278C.…

NAC 361.821 Application of certain provisions: Limitations. (NRS 361.4733) The provisions of NAC 361.817 and 361.819 must not be applied in any manner that: 1. Would provide for the abatement of any increase in ad valorem taxes which, in accordance with NRS 361.4726, subsection 3…

NAC 361.851 Claim: Filing; form; contents; accompanying documentation. (NRS 361.7374, 361.738) 1. The owner of a single-family residence who wishes to file a claim to postpone the payment of the property taxes accrued against his or her residence must file the claim with the coun…

NAC 361.853 Claim: Action by county treasurer. (NRS 361.7374, 361.7382) 1. Upon the receipt of a claim for the postponement of the payment of property tax, a county treasurer shall verify: (a) The last known owner of record of the single-family residence for which the claim is ma…

NAC 361.855 Determination of eligible amount of income. (NRS 361.7374, 361.7382) 1. The Department will annually provide to the county treasurers of this State the amount of income for the current fiscal year that is at or below the federally designated level signifying poverty, …

NAC 361.857 Approval of claim for taxes accrued against mobile or manufactured home. (NRS 361.7374) A county treasurer may approve a claim to postpone the property taxes accrued against a mobile home or manufactured home if: 1. That home is a single-family residence as defined in…