Hearing before the County Board of Equalization
Petitions must be filed with the County Assessor of the county in which the property is located, not later than January 15. Persons claiming that the valuation of a property should be changed shall appear before the County Board of Equalization and submit proof thereon.
Proof may consist of evidence showing:
- Recent sales of similar properties in the vicinity are less than the taxable value of the subject property.
- Adverse factors affecting the value have not been considered in determining the taxable value.
- The fair economic income expectancy of the property does not justify the valuation.
- An error has been made in computing the taxable value.
- Taxable value is greater than full cash value.
Any petitioner who seeks to change the valuation placed upon a property shall have the burden of proof to show that the valuation should be changed. It is not sufficient to say the Assessor's value is incorrect. The Petitioner must state the correct value and present evidence to support his value conclusion.
The facts and evidence presented during the hearing may justify the Board of Equalization to request further review by the Assessor and/or Taxpayer, and hence, a continuation of a hearing. Therefore, discussion of a case by a Taxpayer and an Assessor prior to the hearing speeds the equalization process and ensures a more complete record at the County Board of Equalization level.
At the start of each appeal, the Deputy District Attorney or County Clerk shall administer the oath to the witnesses who are to appear. The order of appearance before all Boards of Equalization shall be as follows:
- A brief presentation by the Assessor for the sole purpose of identifying the property in question, the general neighborhood or area in which the property is located, and any other information necessary to orient and familiarize members of the Board.
- Presentation by the Petitioner of evidence of the proper taxable value and evidence establishing that the property is not at taxable value.
- Presentation by the Respondent of evidence supporting the Assessor's valuation of the property and rebutting evidence presented by the Petitioner.
- A response by the Petitioner limited to rebuttal of evidence presented by the Respondent.
The County Boards may set time limits for appeals and may limit redundant or irrelevant testimony. Consideration must be given to the fact that complex appeals may require more time to establish a record to permit further appeals.
At the conclusion of an appeal, the County Board may deliberate and consider the matter immediately or may defer the time for decision until other appeals have been completed. Deferring a decision may ensure equitable treatment of appeals of similar substance and location. No appeal to the County Board which was filed on the grounds that the taxable value exceeded full cash value may result in an increase in the taxable value of the property.
NRS 361.365(2) states, "if a transcript of any hearing held before the county board of equalization is requested by the complainant, he shall furnish the reporter, pay for the transcript and deliver a copy of the transcript to the clerk of the county board of equalization and the secretary of the State Board of Equalization upon filing an appeal."