Petition To Review Partial Abatement
Any taxpayer that believes the partial abatement determination on their property is incorrect may submit a written petition for review pursuant to Nevada Revised Statute (NRS) 361.4734. For additional information on the partial abatement please visit our FAQ page.
This petition is commonly referred to as an appeal.
What can I appeal?
You can appeal any determination or calculation that affects the partial abatement you receive on your tax bill. The most common elements are:
|Level of Partial Abatement:||There are two levels of partial abatement, the general abatement, also referred to as the High Cap, and the primary residence and residential rental partial abatement, also referred to as the Low Cap.
|Value determined to be New to the Roll:||Any increase in value due to new construction or a change in actual or authorized use. Partial abatements are not applied to value determined to be new to the roll.|
|Remainder Values:||Certain new parcels may be determined to be remainder parcels, pursuant to NRS 361.4722. Remainder values are calculated based on prior year taxes paid on the prior year parcel(s).|
|Remainder Status||If your parcel was determined to be a new parcel the total taxable value will display in the NEW TO ROLL area of your value notice. If your parcel was determined to be a Remainder a Remainder Value column should appear on your value notice.|
Please remember these are common items, not an inclusive list.
How can I appeal?
A written petition for review must be filed with the county Assessor. There is not an official form that must be used, however, to assist you with your appeal our office has posted a form on our website that can be used in Washoe County. Whether you use our form or choose to write a letter please be sure to include contact information in case we need additional information.
What is my deadline?
Beginning with the 2009/2010 fiscal year the appeal must be filed with the Assessor by June 30th of the current fiscal year. For example you must appeal abatements for 2013/2014 by June 30, 2014.
Prior to the 2009/2010 fiscal year the deadline was January 15th. For example appeal abatements for the 2008/2009 fiscal year needed to be filed by January 15, 2009.
What happens after I file an appeal?
Within 15 days of receiving your appeal our office will mail you a letter of acknowledgement. Our office must make a decision on the appeal within 30 days after receipt. Once the decision has been made we will mail you a notice of decision.
What if I do not agree with the Assessors decision?
You have 30 days after receiving our notice of decision to appeal the decision to the Nevada Tax Commission. Information for appealing to the Nevada Tax Commission may be found in Nevada Administrative Code (NAC) 361.61064.
Your appeal to the Tax Commission must be made on a form provided by the Nevada Department of Taxation and must include:
- The name and mailing address of the petitioner and his contact person, if any;
- The telephone number for daytime business hours and facsimile number of the petitioner and his contact person, if any;
- The electronic mail address, if available, of the petitioner and his contact person, if any;
- The tax year being appealed;
- A description of the property and the assessors parcel number or the identifying number of the property that is the subject of the appeal;
- A copy of the decision of the county Assessor or the Department for the tax year in question on the property that is the subject of the appeal; and
- A statement of the relief requested.
The website for the Nevada Tax Commission is http://tax.nv.gov/Boards/Nevada_Tax_Commission_Forms/Nevada_Tax_Commission/.
What happens if I appeal to the Nevada Tax Commission?
A hearing will be scheduled before a hearing officer and will be conducted in the manner prescribed in NAC 361.100-360.155.
Within 60 days after the hearing the hearing office will file a proposed order detailing his findings and conclusions. A copy of the findings will also be mailed to you and the Assessor.
Both you and the Assessor have 20 calendar days after receiving the proposed order to object to the findings.
How do I object to the Hearing Officers findings?
Either party may object to the findings by filing a written objection within their 20 day deadline. The written objection must state the issues presented the relevant points of law or fact and the relief requested. A copy of the written objection must served to all parties. Please refer to NAC 361.61068 for additional information on objecting. The other parties have 15 days after receipt of the written objection to reply. Once again, the reply must be served on all parties.
Parties objecting to the proposed order will receive a hearing before the Nevada Tax Commission. Please refer to NAC 361.6107 through 361.61074 for additional information on a hearing before the Nevada Tax Commission.
At the meeting the Nevada Tax Commission may make a final order or remand the hearing back to the hearing officer for further investigation. Once a final order has been made a written order will be issued within 60 calendar days.
What if no one objects to the proposed order?
If after the allotted time no one objects to the proposed order, the proposed order will be placed on the agenda for the next Nevada Tax Commission meeting for acceptance or denial.
What if I disagree with the Nevada Tax Commissions findings?
At this point you have exhausted your administrative option, however, you are still entitled to judicial review by filing with the appropriate court of law.
Relevant Statutes and Regulations (section titles have been simplified):
Nevada Revised Statutes (NRS)
|NRS 361.471 through NRS 361.4721||Definitions|
|NRS 361.4722||Remainder Parcels|
|NRS 361.4723||Primary Residences|
|NRS 361.4724||Residential Rentals|
|NRS 361.4726||Certain taxes not subject to the partial abatement|
|NRS 361.4727||Effects of tax increases to the partial abatement.|
|NRS 361.4728||Certain voter approved taxes not subject to the partial abatement|
|NRS 361.4732||Effect of annexation of real property to taxing entity.|
|NRS 361.4733||Adoption of regulations by Committee on Local Government Finance.|
|NRS 361.4734||Pettitions for Review (appeals)|
|NRS 361.4735||Penalty for false claim of partial abatement.|
Nevada Administrative Codes
General Abatement, Primary Residential Abatement and Residential Rental Abatement
|NAC 361.601 through 361.6045||Definitions|
|General responsibilities of the Nevada Department of Taxation.|
|361.6055||General responsibilities of county assessors and county tax receivers.|
|361.606||Claim for primary residential abatement|
|361.6065||Eligibility of certain property for primary residential abatement; treatment of certain property used for multiple purposes.|
|361.607||Residential rental abatement|
|361.608||Calculation of amount of abatement:|
|361.6085||Calculation of amount of abatement:|
|361.609||Reports to the State.|
Abatement for Remainder Parcels
|361.61002 through 361.6103||Definitions|
|361.61032||Scope and purpose.|
|361.61034||Evaluating new parcels.|
|361.61036||Calculation of amount of abatement and maximum amount of property taxes.|
|361.61038||Determining Remainder Values.|
Appeal of Determination of Applicability of Certain Abatements
|361.6105 through 361.61062||Definitions|
|361.61064||Notice of appeal of determination of county assessor or Department.|
|361.61066||Hearing before hearing officer; findings and conclusions of hearing officer.|
|361.61068||Proposed order of hearing officer: Written objection; reply to objection; action by Commission.|
|361.6107||Hearing before Commission: Order of argument.|
|361.61072||Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate.|
|361.61074||Hearing before Commission: Action by Commission; issuance of written order.|
Hearings on Petitions for Redetermination
|360.125||Failure of party to appear.|
|360.130||Burden of proof; presentation of evidence.|
|360.145||Admission of evidence; depositions; affidavits.|