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Clark County levy specialist outlines how taxing districts set levies and limits
Summary
Levy specialist Jill Blair explained how taxing-district budgets become property tax levies, the four levy limits (including the 1% cap and the $5.90 combined limit), and why voters matter for lid lifts.
Jill Blair, senior management analyst and levy specialist in the Clark County assessor's office, explained how taxing districts set budgets that are converted into property tax levies, the statutory limits that constrain those levies, and how the assessor's office calculates levy rates for tax bills.
Blair said taxing districts independently set budgets and submit them to county council; the assessor converts those budgets into levy rates by dividing a district's required revenue by the assessed values inside the district. Several statutory limits can constrain how much revenue a district actually…
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