Appeal guide · Nevada
How to appeal a commercial assessment in Clark County
7 steps from the notice to the Clark County Board of Equalization and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
Petition received or postmarked on or before January 15 (the next business day when January 15 falls on a weekend or legal holiday)
Where to file
Paper Petition for Review of Assessed Valuation filed with the Clark County Board of Equalization by mail or hand delivery
Statute
NRS 361.355 and 361.357 (appeals to the county board of equalization); NRS 361.360 (State Board of Equalization)
The process, in order
The Board, appointed by the County Commission and independent of the Assessor, meets from mid January through mid March in public session under the Nevada Open Meeting Law. Continuances and date changes are not granted. The Assessor identifies the property, the petitioner presents evidence of value, the Assessor presents its support, the petitioner rebuts, and the Board asks questions. The Board first confirms that the petition is within its jurisdiction, then hears the merits.
Forms you will need
- +Petition for Review of Assessed Valuation
- +Agent Authorization Form
- +Appeal to the State Board of Equalization
- 1
On or before December 18
Review the December notice
Check the land and improvement values, building area, year built and use code, and compute the taxable value implied by the 35% assessed value.
- 2
Late December to early January
Contact the Assessor's appraisal division
Many errors in building area, class or land size are corrected informally. Keep the January 15 deadline in view while discussions continue.
- 3
Before filing
Build the full cash value case
Prepare a direct capitalization of fair economic income, an adjusted sales comparison and, where land is disputed, land sales. Document functional and external obsolescence for older improvements.
- 4
Received or postmarked by January 15
File the petition
File the Petition for Review of Assessed Valuation with the Clark County Board of Equalization, with the Agent Authorization Form if a consultant or attorney appeals.
- 5
Hearing notice from the Board
Prepare for a short hearing
Hearings are brief and no continuances are granted. Organize the binder so the value conclusion and the key comparables can be presented in minutes.
- 6
Mid January through mid March
Hearing before the Board
Present the evidence of value, answer the Assessor's support, and rebut within the scope of the Assessor's evidence. The Clerk issues a written decision afterward.
- 7
On or before March 10
Appeal to the State Board of Equalization
File with the Nevada State Board of Equalization. Hearings run from March through October in Carson City and Las Vegas.
Mistakes that lose Clark County appeals
- Arguing the tax amount or the abatement percentage, which the Board has no authority to change.
- Filing without a proper agent authorization, which can lead to dismissal before the merits are reached.
- Missing the January 15 deadline over the holidays; the window after the December notice is short.
- Presenting income that mixes business operations (gaming, food and beverage, hotel services) with real property income.
- Holding evidence for rebuttal, which is limited to responding to the Assessor's presentation.
Evidence rules
- 1.NAC 361.631: evidence of full cash value may include income capitalization of fair economic income, land value plus depreciated replacement cost of improvements, and prices of comparable market sales.
- 2.Income approach evidence should follow generally accepted accounting principles (NAC 361.304), so operating statements need consistent, documented line items.
- 3.The Board may only address value and equity; ability to pay, tax rates and the amount of the tax abatement are outside its authority.
- 4.The petitioner's rebuttal is limited to the Assessor's evidence, so the full case must be presented in the opening.
- 5.A reduction applies only to the fiscal year under appeal; each later year needs its own petition by January 15.
Frequently asked
Why is my assessed value 35% of the number I expected?
Nevada assesses property at 35% of taxable value under NRS 361.225. A building with a $20 million taxable value carries a $7 million assessed value before the tax rate is applied.
Can taxable value exceed market value in Nevada?
No. NRS 361.227(5) requires the Assessor to reduce the computed taxable value if it exceeds full cash value. Showing that full cash value is lower is the main route to a reduction for commercial property.
When is the Clark County appeal deadline?
The petition must be received or postmarked on or before January 15, or the next business day if January 15 falls on a weekend or holiday. Appeals to the State Board of Equalization are due by March 10.
File a stronger Clark County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.