Board splits but approves exemption request for West Sahara senior housing

The State Board of Equalization considered a petition from the managing member of West Sahara Senior Housing Limited Partnership seeking a low‑income housing exemption for an earlier tax year. Petitioner’s counsel, Stephanie Groenauer, said the property was deed‑restricted for low‑income senior housing in 2022 and argued Clark County’s occupancy‑focused procedure created a procedural barrier that prevented timely application. "The property is deed restricted," she said, "and we would ask you to grant that exemption or remand the matter to the county board to hear it on the merits."

Clark County counsel Lisa Logston maintained the application was untimely under NRS and NAC deadlines and pointed to statutes and regulations requiring occupancy information and a housing‑authority status report for initial applications. Dana Cook from the Attorney General’s Office advised the board that Nevada case law disfavors equitable tolling of mandatory jurisdictional statutory periods. After extended legal discussion about which statutory category applies and whether equitable considerations could overcome filing deadlines, the board voted; the motion carried with a majority vote indicating the board would provide relief consistent with members’ stated reasoning. The board recorded reservations about deadlines and legal authority, and one member voiced a dissent during roll call.