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Commission adopts property tax levy resolution; county portion remains about $1.39 of $3.64 cap
Summary
Washoe County commissioners unanimously adopted Resolution R25‑43 on June 25 to levy property tax rates as certified by the Nevada Tax Commission. The combined overlapping tax rate is limited by statute to $3.64 per $100 of assessed value; the county’s share is about $1.39.
The Washoe County Board of County Commissioners on June 25 voted unanimously to adopt Resolution R25‑43 to levy property tax rates as certified by the Nevada Tax Commission. The resolution is a ministerial act required by state law following the Tax Commission’s certification of combined rates for overlapping taxing entities.
Chief Financial Officer Abby Yacoban and Chief Deputy Treasurer Brenda Mathers briefed the board on the county’s portion of the levy and how the combined local rates are allocated. Yacoban described the county’s total levy at about $1.39 per $100 of assessed value and broke that down into operating and other levies: an operating rate of about $1.05 that funds core county services; voter‑approved overrides (animal services, senior services, human services) totaling roughly 8¢; several statutory levies for indigent care and capital; and a debt service levy that covers annual principal and interest on county debt.
“The total levy by the county is a dollar 39,” Yacoban said during the briefing, noting the combined overlapping cap of $3.64 per $100 of assessed value that is set in Nevada law. She also explained that a separate state 2¢ charge is not subject to that cap.
Commissioners and members of the public raised questions about why residents may see higher bills this year even though the tax rates were not increased. County staff and commissioners explained the mechanics: Nevada law limits the combined rate to $3.64, but assessed values, abatements and statutory caps on annual assessment increases can change taxpayers’ bills. Yacoban said property taxes are the county’s largest revenue source, roughly 50–53% of general fund revenue, and noted abatements reduce taxable base; she cited abatements on the order of roughly $109 million as a factor that reduces available revenue.
Commissioner Michael Clark noted a common source of public confusion: Washoe County includes many separate tax districts and residents do not all pay the same combined rate. “We have at least 15 different tax districts in the county,” Clark said, explaining that city, county and special‑district levies combine differently across jurisdictions.
Legal counsel and county staff explained that the board’s vote was a required, ministerial step. Deputy District Attorney Michael Large clarified that the board is required by NRS 361.460 (and related statutes) to levy rates immediately after the Nevada Tax Commission certifies the combined rates. Several members of the public offered comments at the meeting expressing concern about rising bills and requests for greater transparency in budget and abatement reporting.
Motion and vote: a motion to adopt Resolution R25‑43 was moved (mover not specified in the public record) and seconded by Commissioner Mary Louise Garcia; the board recorded a unanimous vote: Alexis Hill — yes; Jeanne Herman — yes; Michael Clark — yes; Mary Louise Garcia — yes; Clara Andriola — yes. The resolution passed and the county will proceed with tax billing consistent with the Tax Commission certification.
Staff told the board the county assessor will provide an abatement briefing at a later meeting and county finance staff offered to provide ongoing budget and revenue updates to address public questions about how the levy and assessment mechanics affect individual tax bills.
