Nev. Admin. Code § 361.7012

Current through November 8, 2024

Section 361.7012 - Petition for direct appeal to State Board

1. A person, including, without limitation, a county assessor or the Department, entitled to file a direct appeal must file a petition with the State Board requesting the State Board to hear the appeal.

2. The petition must be on the form prescribed by the State Board and must include for the property on which the petitioner is appealing the valuation:

(a) The name of the property owner as it appears on the assessment roll that sets forth the valuation being appealed;

(b) The name, title, if any, and mailing address of the petitioner and the petitioner's contact person, if any;

(c) The telephone number for daytime business hours, an alternate telephone number and facsimile transmission number, if available, of the petitioner and the petitioner's contact person, if any;

(d) The electronic mail address of the petitioner and the petitioner's contact person, if any;

(e) If the property owner is not a natural person:

(1) The organizational type of the entity that is the property owner, such as a sole proprietorship, trust, corporation, limited-liability company, general or limited partnership, government or governmental agency;

(2) The name of the state under the laws of which the entity was organized; and

(3) Whether the entity is a nonprofit organization;

(f) The physical address of the property or, in the case of personal property, of the place where the property is located, including the county and, if applicable, the city;

(g) The assessor's parcel number or other identifying number of the property;

(h) An indication of whether the appeal involves more than one property and, if so, the assessor's parcel number or identifying number of each such property included in the appeal;

(i) The category of use of the property that best describes the primary use to which the property is put, including, without limitation:

(1) Vacant land;

(2) Residential property;

(3) Multifamily residential property;

(4) Possessory interest in real or personal property;

(5) Mobile home treated as personal property;

(6) Commercial property;

(7) Agricultural property;

(8) Mining property;

(9) Industrial property; or

(10) Personal property;

(j) The fiscal year and type of the assessment roll that sets forth the valuation being appealed;

(k) The taxable value and the assessed value established by the county assessor or the Department, as applicable, and the taxable value and assessed value sought by the petitioner for each component of the parcel such as land, improvements or personal property;

(l) A citation to each section of NRS that authorizes the State Board to hear the appeal; and

(m) A brief description of the issues and contentions that constitute the basis of the appeal.

3. A petition submitted by a person other than a county assessor or the Department must include, in addition to the requirements of subsection 2:

(a) A description of the petitioner's relationship to the owner of the property, such as that the petitioner is:

(1) The owner of the property;

(2) A co-owner of the property;

(3) A partner of a general or limited partnership that owns the property;

(4) A member of a limited-liability company that owns the property;

(5) A trustee of the trust that owns the property;

(6) An officer or director of a corporation that owns the property;

(7) A person employed by the owner of the property or an affiliate of the owner who is acting within the scope of his or her employment; or

(8) An employee or officer of a management company under a written agreement with the property owner that satisfies the conditions of NRS 361.362, as amended by section 2 of Assembly Bill No. 452, chapter 463, Statutes of Nevada 2015, at page 2690;

(b) If the petition includes the appointment of one or more authorized agents:

(1) A statement that expressly authorizes each authorized agent to perform some or all of the following:

(I) File a petition with the State Board on behalf of the owner of the property to contest the value or exemption, or both, established by the county board for the property for the fiscal year named in the petition;

(II) Receive all notices and decision letters related to the appeal; and

(III) Represent the petitioner in all related hearings and other matters related to the appeal, including, without limitation, the entry into a stipulation or the withdrawal of the appeal;

(2) The name, title, company name, if applicable, mailing address, telephone number for daytime business hours, alternate telephone number, facsimile transmission number and electronic mail address of each authorized agent; and

(3) An acknowledgment signed by each authorized agent expressly accepting the appointment and setting forth the date on which the authorized agent accepted the appointment; and

(c) A verification signed by a person who declares under penalty of perjury that:

(1) The information contained in the petition, including any accompanying statements or documents, is true, correct and complete to the best of his or her knowledge and belief

(2) If the petition includes the appointment of one or more authorized agents pursuant to paragraph (b), the signatory is authorized to make the appointment; and

(3) The signatory is:

(I) The owner of the property, including, without limitation, a person who owns, controls or possesses in its entirety taxable property, including a leasehold interest, possessory interest, beneficial interest or beneficial use in the property;

(II) A person employed by the owner or an affiliate of the owner who is acting within the scope of his or her employment; or

(III) An authorized agent who is appointed pursuant to NAC 361.7018 and for whom the form described in that section is timely submitted to the State Board An authorized agent appointed pursuant to paragraph (b) may not sign the verification. A person who verifies a petition pursuant to this paragraph must include his or her signature, title and the date on which he or she signs the verification.

4. A petition submitted by a county assessor or the Department must include, in addition to the requirements of subsection 2:

(a) The name and mailing address of the respondent and the respondent's contact person, if any;

(b) The telephone number for daytime business hours, alternate telephone number and facsimile transmission number, if available, of the respondent or the respondent's contact person, if any;

(c) The electronic mail address, if available, of the respondent or the respondent's contact person, if any; and

(d) A verification signed by a person who declares under penalty of perjury that:

(1) The information contained in the petition, including any accompanying statements or documents, is true, correct and complete to the best of his or her knowledge and belief and

(2) The signatory is the county assessor or the authorized representative of the assessor or of the Department. A person who verifies a petition pursuant to this paragraph must include his or her signature, title and the date on which he or she signs the verification.

5. The State Board will annually provide a form of each type of petition to the Department, and each county assessor, who shall provide a copy of the form to any person upon request.

6. In addition to the information required pursuant to subsection 2 and subsection 3 or 4, a petitioner must submit:

(a) A statement reciting the facts, reasons and statutory basis relied upon to support the claim that the State Board should order a change in the taxable value or classification of the subject property;

(b) All evidence upon which the petition is based and which supports the claims therein;

(c) A copy of the final tax assessment notice for the year in question on the property that is the subject of the appeal; and

(d) A statement of the relief sought. This information must be submitted on the date of filing of the petition, if available, and if not available on the date of filing, not later than 20 days before the date established for the hearing.

7. If the appeal is from a valuation established pursuant to NRS 361.320 or 361.325, the petition must be filed not later than January 15 of the year immediately following the year in which the valuation was made.

Nev. Admin. Code § 361.7012

Added to NAC by St. Bd. of Equalization by R029-05, eff. 6-28-2006; A by R097-15A, eff. 1/27/2017

NRS 361.375 and 361.395