Assessment Notices
WHY DID I RECEIVE A VALUE NOTICE?
The office of the Washoe County Assessor mails assessment notices to the property owners of Washoe County to inform them of the proposed taxable and assessed value of the real property on the tax roll for the next fiscal year pursuant to Nevada Revised Statute.
WHY DIDN'T I RECEIVE A VALUE NOTICE?
The Assessor`s Office makes every effort to send each property owner a value notice; however postal delays cannot be controlled. If you would like to verify that this office has the correct mailing address please contact our office at (775) 328-2233. You can also verify your mailing address online by going to our Real Property Assessment Data. There you will be able to look up your parcel using your Parcel Number, Street Address, or Owner Name.
The full secured tax roll will be published on our website, per NRS 361.300, before the first day in January. Copies will be available at the Washoe County Assessors Office and at Washoe County Libraries.
IS THIS A TAX BILL?
No, tax bills are mailed by the Washoe County Treasurer. Tax bills for the secured tax roll are mailed in July of each year. Tax bills for unsecured real property are mailed in November.
ISN'T MY VALUE CAPPED?
Tax legislation passed in 2005 provides a partial abatement of taxes to qualified properties. This abatement will appear on your tax bill. The legislation provides for a cap on taxes not on assessed value. For questions regarding this partial abatement please visit our Tax Cap webpage or the Treasurer's Office FAQ page, or the State of Nevada Legislature website.
WHY DID MY VALUES CHANGE?
The Taxable Value can change because of a boundary change, new construction, a change in use, annual reappraisal, or any combination of these factors.
- Boundary changes occur when old parcels are either divided or combined.
- New construction includes new buildings, additions, remodeling, etc.
- Changes in use can include such changes as converting a residence to office or retail use or land from agricultural use to residential use.
- Reappraisal of property is done annually. Improvements are recalculated to current cost of replacement, less depreciation and land is revalued to reflect the current market value.
WHAT SHOULD I DO WITH THE NOTICE?
This is your first opportunity to review the proposed taxable value of your property. If you believe that this new value is in error or is above the full cash value for your property, please call (775) 328-2233 or visit the Assessor`s office at 1001 E Ninth St. and ask to speak to an appraiser. Upon request, our office will furnish a copy of the most recent appraisal of the property and more often than not your question or concern can be resolved on the initial phone call or visit.
WHAT IF I DO NOT AGREE WITH THE APPRAISER?
If we are unable to resolve your concerns you can appeal to the County Board of Equalization for a review of your property`s taxable value. The appeal forms may be obtained by contacting our office or the Nevada Department of Taxation, or by download by using the link found below. Your appeal must be filed by January 15th. If January 15th falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.
Please note: the burden of proof is on the taxpayer to show that the valuation is in error or that the taxable value exceeds full cash value (market value).
Also note: the role of the Assessor is property valuations, not property tax rates or taxes. Questions concerning your tax rates should be directed to your County Commissioner or locally elected state representative. The Office of the Washoe County Treasurer can assist you with questions regarding your taxes.
FOR ADDITIONAL INFORMATION PLEASE VISIT:
Our Frequently Asked Questions page
Our Appraisal Division Home Page
The State of Nevada Department of Taxation
County Board of Equalization Petition (Appeal Form)
THE BASIC PURPOSE OF PROPERTY TAX - Property tax, also known as ad valorem, according to value, is based on the value of property.
It is used to partially fund the expenditures of local governments including school districts and for the State’s bond debt redemption.
FISCAL YEAR - The taxable year for purposes of property taxation. The fiscal year for Washoe County runs from July 1 of each year to June 30th of the following year.
REAL PROPERTY - Land, buildings and improvements which are not normally removable and mobile/manufactured homes that have been converted to real property.
APPRAISAL- The valuation of property. Nevada Revised Statutes requires all real property to be reappraised at least once every five years. Currently, the Washoe County Assessor's office is reappraising on an annual basis. Additional appraisals may occur when improvements are added, new structures are built or because of use or zoning changes.
This is the responsibility of the County Assessor who, along with his staff appraises all property located in the county to determine the taxable value.
TAXABLE VALUE -
Land= full cash value, taking into consideration its location, zoning, actual use, income produced, etc. Improvements= replacement cost new less depreciation.
Taxable value is not to exceed full cash value.
FULL CASH VALUE - The most probable price which property would bring in a competitive and open market under all conditions requisite for a fair sale. Also known as Market Value.
DEPRECIATION - This a loss in value due to all causes, such as obsolescence, wear & tear, outdated equipment, etc. In Nevada, for purposes of real property appraisal, depreciation is calculated at 1.5 percent of the cost of replacement for each year up to 50 years.
ASSESSED VALUE - Thirty five (35) percent of the appraised (taxable) value of the property.
ASSESSMENT ROLL -There are two rolls, the secured roll and the unsecured roll.
SECURED ROLL-The listing of real property values as prepared annually by the Assessor.
UNSECURED ROLL - The value of new construction which has not yet been added to the Secured Roll and personal property values not secured by the ownership of real property.
BOARDS OF EQUALIZATION-
The Washoe County Board of Equalization is a five member board appointed by the Chairman of the County Commission. The State Board of Equalization is composed of five members appointed by the Governor. The qualifications are listed in the Nevada Revised Statutes.