TREASURER'S OFFICE
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INCLINE VILLAGE/CRYSTAL BAY PROPERTY TAX REFUNDS FAQ'S
On July 7, 2011, the Nevada Supreme Court denied Washoe County's appeal of a lower court's decision that ordered the County Treasurer to pay refunds, with interest, to approximately 8,700 Incline Village/Crystal Bay residential taxpayers, based upon the Washoe County Board of Equalization's 2006 decision to roll back the taxpayers' 2006-07 property tax valuations to 2002-03 levels. On February 24, 2012, an order was issued in District Court requiring the Treasurer to complete the refunds to taxpayers by August 2013. The Treasurer's Office issued the first refunds in August 2011 and a current status report is available by clicking the link below.
Adjustments will be made to the 2006/07 assessed values, as ordered, and refunds will be determined based on those changes. Each parcel requires individual manual calculations, with a check list of over 25 items to ensure process integrity and quality control. On average, each parcel's calculation takes approximately 1.5 hours to process.
For those parcels impacted by the July 7, 2011 decision**:
• The 2006/07 assessed value is adjusted as ordered.
• A new 2006/07 tax amount is calculated based on the new assessed value times tax rate, and checked to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). Generally, because the value is lower than the 2005/06 value, no abatement will apply.
• A refund is made, to the party who made the payment, for any tax paid over the adjusted 2006/07 tax amount.
• 2007/08 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 7.7% above the previous year tax amount, depending on the status of the parcel.
• 2007/08 tax bill is evaluated in a separate process to determine if any recapture tax is due pursuant to NRS 361.4725. If so:
- One third of the recapture tax is billed in each of the 2007/08, 2008/09 and 2009/10 tax years.
- Any recapture tax amount is not subject to the abatement cap of 3% or 7.7% above the previous year.
- Recapture tax is calculated and applied to the parcel. Changes in ownership do not affect these or any property tax charges.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2007/08 tax amount.
• 2008/09 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 8% above the previous year tax amount, depending on the status of the parcel.
• If applicable, one third of the recapture tax determined is added to the 2008/09 tax bill.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2008/09 tax amount.
• 2009/10 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 7.7% above the previous year tax amount, depending on the status of the parcel.
• If applicable, one third of the recapture tax determined is added to the 2009/10 tax bill.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2009/10 tax amount.
• 2010/11 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 4.9% above the previous year tax amount, depending on the status of the parcel.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2010/11 tax amount.
• 2011/12 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 4% above the previous year tax amount, depending on the status of the parcel.
• A refund is made, to the party who made the payment, for any tax amount paid over the total adjusted 2011/12 tax amount.
• If the 2011/12 taxes are not paid in full, a revised bill is sent, indicating the adjusted amounts/due dates.
If any penalty has been paid for tax years that receive an adjusted tax amount, the penalty amount is also adjusted to reflect the lower tax bill.
**This is a general description of the adjustment process. Each parcel may have unique circumstances that could impact the results of the calculation. Such circumstances may include, but are not limited to – exemptions, supplemental tax bills, destruction of improvements on a parcel, newly constructed improvements on a parcel.
• The 2006/07 assessed value is adjusted as ordered.
• A new 2006/07 tax amount is calculated based on the new assessed value times tax rate, and checked to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). Generally, because the value is lower than the 2005/06 value, no abatement will apply.
• A refund is made, to the party who made the payment, for any tax paid over the adjusted 2006/07 tax amount.
• 2007/08 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 7.7% above the previous year tax amount, depending on the status of the parcel.
• 2007/08 tax bill is evaluated in a separate process to determine if any recapture tax is due pursuant to NRS 361.4725. If so:
- One third of the recapture tax is billed in each of the 2007/08, 2008/09 and 2009/10 tax years.
- Any recapture tax amount is not subject to the abatement cap of 3% or 7.7% above the previous year.
- Recapture tax is calculated and applied to the parcel. Changes in ownership do not affect these or any property tax charges.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2007/08 tax amount.
• 2008/09 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 8% above the previous year tax amount, depending on the status of the parcel.
• If applicable, one third of the recapture tax determined is added to the 2008/09 tax bill.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2008/09 tax amount.
• 2009/10 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 7.7% above the previous year tax amount, depending on the status of the parcel.
• If applicable, one third of the recapture tax determined is added to the 2009/10 tax bill.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2009/10 tax amount.
• 2010/11 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 4.9% above the previous year tax amount, depending on the status of the parcel.
• A refund is made, to the party who made the payment, for any tax paid over the total adjusted 2010/11 tax amount.
• 2011/12 taxes are recalculated to determine if the tax amount is more than allowed under NRS 361.4722-361.4724 (abatement provisions). If so, the tax amount is adjusted.
- Taxes may be capped at 3% or 4% above the previous year tax amount, depending on the status of the parcel.
• A refund is made, to the party who made the payment, for any tax amount paid over the total adjusted 2011/12 tax amount.
• If the 2011/12 taxes are not paid in full, a revised bill is sent, indicating the adjusted amounts/due dates.
If any penalty has been paid for tax years that receive an adjusted tax amount, the penalty amount is also adjusted to reflect the lower tax bill.
**This is a general description of the adjustment process. Each parcel may have unique circumstances that could impact the results of the calculation. Such circumstances may include, but are not limited to – exemptions, supplemental tax bills, destruction of improvements on a parcel, newly constructed improvements on a parcel.
For a list of parcels that have received adjusted 2006/07 values, click here.
Assessed value information can be found on the Assessor's webpage.
Refunds will be made to the party who made the tax payment for any year or portion of a year where a refund is due.
The Treasurer has been ordered to complete the refund process by August 2013. We are working to comply with that order. In general, we began with processing any large refunds that could be identified (to help minimize the accruing interest costs), then parcels that had been paid under protest (as some of the necessary research had already been completed on this group of parcels). We are now beginning to process those parcels remaining, in parcel number order. Resulting refunds will be mailed out as each group is completed, typically one batch per month. It is difficult to estimate when a particular parcel may be processed.
The Treasurer has been ordered to complete the refunds process by August 2013. We are working to comply with that order. While the process is proving very time intensive, we have obtained additional staff resources, and continue to evaluate ways to streamline the process in order to minimize the completion time as much as possible.
Each parcel must be handled individually and researched thoroughly to ensure that the correct amount is refunded to the appropriate taxpayer. Other factors such as ownership changes and parcel splits require additional research which slows down the process further. It is our goal to process the refunds as quickly as possible, in order to minimize the wait time, and the interest cost.
The roll-forward effect of the 2006/07 value change will impact each parcel differently, depending on variables unique to that parcel, such as the amount the value is reduced from the original 2006/07 value, and the amount of tax that was originally abated in 2006/07 and in subsequent years. Because there is no way to know how the adjustment will impact the amount due on a particular current year tax bill until the calculation is done for that parcel, the Treasurer strongly encourages Incline Village/Crystal Bay residents to continue to pay their taxes in a timely manner. Delinquencies will accrue penalty and interest pursuant to NRS 361.483.
In general, when a payment was made by a mortgage company for a previous tax year, any refund will be made to the party(ies) that the payment was made on behalf of.
We will make regular updates to our website, which will generally coincide with reports that the Treasurer is required to make at each County Commission meeting. Please click here for the latest status report.
Interest will be paid on refunds as required by Nevada Revised Statute 361.486 and the District Court's order. As a result of a challenge lodged in District Court regarding the appropriate interest rate to be used, the calculation and issuance of interest payments has been temporarily suspended. We will resume issuing interest payments once this matter has been resolved. Please click here to learn more about the interest rate issue.
Per IRS requirements, a form 1099 must be issued for any interest paid of $600.00 or more in a year. We are not able to pay the interest until we have a completed and verified W-9 form that would allow us to comply with that requirement. We recommend that any taxpayer with federal tax questions should contact their tax advisor.
If you have owned property in the Incline Village/Crystal Bay area anytime since 2006 and believe that you may be entitled to a refund, you may submit a W-9 form to us which will expedite the interest portion of any refund. For those who have not submitted in advance, the tax portion of the refund will be sent, along with a W-9 form that will need to be returned in order to receive the interest portion.
For a W-9 form, click here.
You can submit the form to us at:
ATTN: INCLINE REFUNDS, Washoe County Treasurer, P O Box 30039, Reno, NV 89520-3039
or
Fax to: (775) 328-2500
Be sure to include the parcel number(s) that the form will pertain to in your submission.
For a W-9 form, click here.
You can submit the form to us at:
ATTN: INCLINE REFUNDS, Washoe County Treasurer, P O Box 30039, Reno, NV 89520-3039
or
Fax to: (775) 328-2500
Be sure to include the parcel number(s) that the form will pertain to in your submission.
The Supreme Court's ruling confirms the District Court's decision ordering the Treasurer to make refunds, not provide credits toward current or future tax obligation, but a refund may be applied to current taxes owing upon written request of the person entitled to the refund. Because we cannot guarantee when the process will be completed for a specific parcel, even after submitting such a request, we urge you to make timely payments on your taxes until you are notified that your refund has been determined.
If you need help understanding how your refund was calculated, contact the Washoe County Treasurer's Office at IVCBRefund@washoecounty.us or 775-328-2510 and we will explain the process and how it impacted your parcel in particular.
There are several ways to get this information to us. In order to expedite any potential refund, please indicate that you are a previous Incline Village/Crystal Bay owner and INCLUDE THE PARCEL NUMBER IN ANY CORRESPONDENCE.
Use our online form
Email us @: IVCBRefund@washoecounty.us
U.S. Mail to: ATTN: INCLINE REFUND Washoe County Treasurer, PO Box 30039, Reno, NV 89520-3039
Hand Deliver to: 1001 East Ninth Street, Bldg D, Room 140
Fax to: (775) 328-2500
Use our online form
Email us @: IVCBRefund@washoecounty.us
U.S. Mail to: ATTN: INCLINE REFUND Washoe County Treasurer, PO Box 30039, Reno, NV 89520-3039
Hand Deliver to: 1001 East Ninth Street, Bldg D, Room 140
Fax to: (775) 328-2500
You may receive an adjusted bill. However, since the roll forward affect of the 2006/07 value change will
impact each parcel differently (depending on variables unique to that parcel), there is no way to know
whether it will impact the amount due on a particular current year tax bill until the calculation is done for
that parcel. Thus, the Treasurer is urging Incline Village/Crystal Bay residents to continue to pay their
full tax payment in a timely manner. Delinquencies will accrue penalty and interest pursuant to NRS 361.483.
The July 7 decision is related to several other cases that have been heard before both the county and state boards of equalization, as well as in various courts over the past several years. The Supreme Court's ruling in this case, for example, took two years to be decided. In addition, the County Assessor waited several years for the Nevada Tax Commission to promulgate approved assessment methods affecting the appraisals in Incline Village and Crystal Bay. Throughout the process, both sides have won and lost decisions, and as is common with litigation, there have been various appeals of those decisions by both sides. Throughout, Washoe County has consistently strived to protect the interests of all taxpayers in the County, and to insure that important legal questions were fully resolved to prevent future conflicts of this nature.
There have been multiple related court cases on this issue, some won by the County. For the past five years, Washoe County has cut spending by $154 million and reduced staff by 20% in response to dwindling revenues. Saving money required to fund this possible liability would have meant cutting employee jobs and cutting services to the public even more. We never want to adversely impact employees and our citizens without an unavoidable reason.
While we can't provide you with tax advice, if you itemized your tax returns for previous years claiming what you paid for property taxes, it would be advisable for you to consult your tax professional.
Donations to the County are authorized and managed pursuant to Washoe County Code 15.140-15.160, and must be accepted by the Washoe Board of County Commissioners. If you wish to donate all or any portion of your refund to the County, please submit your donation, along with a letter stating your wishes. Be sure to include your name and address, including telephone and/or email, and your parcel number.
Mail to: ATTN: INCLINE REFUNDS Washoe County Treasurer, P O Box 30039, Reno, NV 89520-3039
Mail to: ATTN: INCLINE REFUNDS Washoe County Treasurer, P O Box 30039, Reno, NV 89520-3039
Click here for W-9 Form ONLINE MAILING ADDRESS REQUEST FORM
BE SURE TO INDICATE THE
PARCEL NUMBER(S) THAT THE
W-9 FORM PERTAINS TO.
Mail completed W-9 to:
ATTN: INCLINE REFUND INCLINE VILLAGE/CRYSTAL BAY PARCEL LIST
Washoe County Treasurer
PO Box 30039
Reno NV 89520-3039
OR
Fax to: (775) 328-2500 CURRENT STATUS REPORT