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Board of Equalization hears annual training on property valuation, appeals and assessment practice
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Summary
County and state officials briefed the Churchill County Board of Equalization on appeals deadlines, valuation rules (Marshall & Swift replacement cost and 1.5% annual depreciation), personal property procedures and documentation practices used for the secured and unsecured tax rolls.
The Churchill County Board of Equalization received its annual training on property-tax appeals and valuation methods, with presentations from the Nevada Department of Taxation and the Churchill County Assessor's Office.
Jeff Mitchell of the Nevada Department of Taxation told the board that "January 15 is probably the most important date" for county appeals and explained that appeals from county board decisions may be taken to the State Board of Equalization by March 10. Mitchell outlined which categories of property the state values directly and which are handled locally, and he emphasized the importance of creating a clear record because many appeals begin at the county level and can rise through administrative and judicial review.
Denise Felton, Churchill County Assessor, explained how Nevada separates the secured and unsecured tax rolls and how structures are valued. "We use Marshall and Swift to determine replacement cost new," Felton said, adding that the office applies a 1.5% annual depreciation rate up to 50 years. She and Chief Deputy Assessor Leslie Notestine described the office's procedures for documenting major remodels (a percent-complete worksheet) so that new construction is recorded accurately and removed from the tax cap when appropriate.
The assessor's office also described how personal property is declared and valued. Notestine said the county uses the CAVSS (cost analyst valuation system) to estimate business assets when owners do not file declarations, and that NAICS codes and public information (websites, listings) help the office generate consistent initial estimates.
Board members asked targeted questions about centrally assessed property such as large solar fields and possessory interests tied to federal lands and military leases. Mitchell said most large solar facilities are locally assessed as wholesale generators unless they cross county or state lines or otherwise meet the narrow definition of centrally assessed property.
Felton noted the office's planned market update could not be produced this year because of a Microsoft database error but said the assessor's office will include the data when the problem is resolved. The session closed with the board thanked the presenters and a reminder that the secured and unsecured appeal periods for this cycle were closed.
What happens next: the county board will hear appeals that have been filed under the secured and unsecured rolls and will create records that may be appealed to the State Board of Equalization.
