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Board denies tax-exemption request for two Jackpot parcels owned by Western-heritage society
Summary
The Board of Equalization denied a nonprofit's request to exempt two vacant Jackpot parcels, concluding the parcels were not "directly related" to the society's active nonprofit operations and citing NRS 361.135 and State Board precedent.
Paul Butary, president of the Society for Preservation of Western Heritage, asked the board to restore exempt status on two vacant Jackpot parcels, saying proceeds from any future sale would be used exclusively for the museum's charitable mission. "We're looking to get your support to keep our tax exempt status on those 2 parcels," Butary said.
The assessor and legal staff reviewed the packet history and state precedent and argued the State Board of Equalization's 2023 decision had been applied previously but that county practice and an audit required reexamining whether the land was "directly related" to the nonprofit's operations. The assessor noted the society had held the land for years and that a recent conditional-use permit and an agreement to lease the land for a lay-down yard and caretaker unit weighed against treating the parcels as tax-exempt. After deliberation and a motion to deny the exemption, the board voted to uphold the assessor's denial.
Why it matters: The case illustrates the legal tension in Nevada between statutory language that allows nonprofit exemptions and the state and county practice that treats vacant land held primarily as a fundraising or investment vehicle differently from land used integrally for charitable operations. The board advised the petitioner it may still appeal to the State Board of Equalization and noted that outstanding tax arrears could affect appellate standing.
