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Department of Taxation outlines manuals, MINT rollout and upcoming workshops
Summary
Department deputy director Jeff Mitchell reviewed the department's publications packet, said this was the first year many counties submitted tax rolls through the MINT system, and announced an April public workshop for the 2027-28 personal property manual ahead of the May Tax Commission.
Jeff Mitchell, deputy director for excise and local government services at the Department of Taxation, told the board this was the first year most counties submitted tax rolls through the department's modernization system, MINT.
Mitchell walked the board through packet publications: the State Board of Equalization Hearing Guidelines, the department's 2025-26 Report of Assessment Ratio Study (previously presented to the Nevada Tax Commission), and the in-progress 2026-27 ratio study that will be submitted to the May 6 Tax Commission. He listed counties included in recent and upcoming studies and said the department will expand land sampling because market valuation of land requires larger samples.
The deputy director also summarized the statute-required statistical analysis of the roll used for the property tax abatement and tax-cap calculations, described the rural building manual (including the 25% Marshall & Swift adjustment sometimes applied to rural improvements) and the improvement factor used when improvements are not reappraised annually, and explained the process for assessors to petition for alternative cost methodologies.
On personal property valuation, Mitchell announced a public workshop in April (tentatively April 16'20) to solicit comments before the department seeks approval of the 2027-28 Personal Property Manual at the May Tax Commission meeting. The packet also includes the Nevada Property Tax Elements and Application Manual as a broad reference on abatements, exemptions and statutory history of property tax in Nevada.
Mitchell said manuals and alternative-cost disclosures are presented annually to the Nevada Tax Commission and that the department will continue scheduled public workshops to gather input from assessors, industry and the public.
