Nevada Department of Taxation

The meeting addressed numerous possible actions primarily related to appeals from valuations and actions of County Boards of Equalization across various tax years (Secured and Unsecured Rolls). Key discussions included direct appeals concerning mining and personal property valuations, as well as appeals concerning residential and commercial properties. Several cases involved petitions regarding tax year 2025-26 Secured Roll and Tax Year 2024-25 Unsecured Roll. Specific actions included the approval of dismissals for untimely filed appeals. Regarding valuation appeals, rulings were made on property types such as mining properties, residential properties, and commercial properties, often involving recalculations of tax based on inventory exemptions or adjustments to valuations. One agenda item involved an Assessor Appeal where the Board upheld the County Board's decision. Finally, the Board reviewed and approved the minutes from the March 24, 2025 State Board Meeting.

This document comprises a set of budget forms and schedules designed for a School District, outlining financial planning for the fiscal year 2026-2027. It details projected revenues from local, state, and federal sources, and planned expenditures across diverse educational programs such as regular, special, vocational, and adult education, as well as support services and facilities. The forms also cover debt service, proprietary funds, interdistrict payments, and contract management, reflecting a comprehensive financial framework for the district's operations.

The State Board of Equalization reviewed and unanimously approved a signed Stipulation from the Taxpayer regarding the direct appeal of the Taxpayer's Petition for Review of the 2024-2025 Unsecured Tax Roll. The parties agreed to maintain the taxable value for personal property at 9.0% with a revised taxable value of $8,531,254 for the 2024-2025 Roll.

The Nevada Tax Commission meeting included discussions on cyber security, approval of a consent calendar with waivers of penalty and interest, determination and allocation of property valuations, and approval of an addendum to agricultural land values. The commission also considered changes to the Declaration of Value Form and the removal of certain debtors from the Department's records. Additionally, there was a taxpayer's appeal of an Administrative Law Judge's decision and a briefing on upcoming workshops.

The appeal of the Taxpayer's Petition for Review of residential property valuations for the 2025-2026 Secured Tax Roll came before the State Board of Equalization after an appeal in front of the Clark County Board of Equalization. The State Board considered evidence, documents, and testimony pertaining to the valuation of the property. The State Board moved to reaffirm the County Board's decision and the motion passed. Based on the Findings of Fact and Conclusions of Law and a preponderance of the evidence, the State Board upheld the County Board's decision.