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Assessor briefs new Washoe County BOE members on ad valorem valuation and appeals process

Washoe County Board of Equalization · January 16, 2026
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Summary

Washoe County Assessor Chris Sarman and Chief Property Appraiser Howard Stockton outlined how the county values property under Nevada's ad valorem system, walking members through methods (sales comparison, allocation, abstraction), depreciation, and typical appeal outcomes, and cited workload and appeals statistics.

County Assessor Chris Sarman and Chief Property Appraiser Howard Stockton gave a detailed orientation to new and returning members of the Washoe County Board of Equalization on the county's valuation methods, the appeals process and related statistics.

Sarman opened the briefing by noting the appeals filing deadline: "January 15 is our, is the deadline for the appeals," and said the office had several appeals still arriving. He described the assessor's mission to discover, list and value all taxable property impartially and noted the fiscal importance of the office, saying roughly half of the county's general fund revenue is tied to valuation work.

Stockton explained Nevada's ad valorem system…

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