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TAX ASSISTANCE, REBATES
and EXEMPTION QUESTIONS
Please Note:
For an exemption to be
used on real
property, the
application must be made
and the master exemption
card
signed on or before
the preceding June 15th. |
Sorensen
Dairy — Photo by Laurie Young |
How
is the tax rate set?
Your tax rate is established in the spring of each year by the Nevada
Tax Commission from budgets submitted by local governmental entities
such as City of Fallon, Churchill County, Churchill County School
District and others. Services provided by those governmental bodies are
a result of these budgets, and questions about governmental services
should be directed to those agencies and not the Assessor’s Office or
the Board of Equalization.
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How
are taxes collected?
Taxes are collected by the County Treasurer based on tax bills sent
out in July of each year. All questions on taxes paid or to be paid
should be directed to that office.
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What
is the appraised value of your property?
The appraised value of your land is the Assessor’s estimate of its
market value, taking into account its location, zoning, actual use, etc.
The appraised value of your improvements is their estimated replacement
cost less depreciation. Your taxes will based on your total assessed
value, which is 35% of your total appraised value.
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What
causes your taxes to change?
They change when either your tax rate changes or your assessed value
changes. Your assessed value can change because of a boundary change,
new construction, a change in use, reappraisal, or factoring.
- Boundary changes occur when old parcels are either subdivided or
combined.
- New construction includes new buildings, additions, remodeling,
etc.
- Changes in use are, for example, a change from residential use to
office or retail use.
- Reappraisal or factoring is done to keep values up to date with
changes in individual properties, local and neighborhood trends, and
inflation or recession.
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How
often can your assessed value change?
Annually. Each year, all properties will either be reappraised or
their previous assessed value will be factored using factors established
or approved by the Nevada Tax Commission.
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What
if you disagree with your assessed value?
When the tax roll is completed each December, value change notices
are sent to all taxpayers. If you have a question, you may call the
Assessor’s Office or come in and talk to an appraiser. If we are
unable to resolve your problem, you may appeal to the County Board of
Equalization. If you are still not satisfied, you may appeal the State
Board of Equalization, and thereafter, through the Court System. Any of
these bodies may adjust your assessed value. Appeals to the County Board
of Equalization must be filed at the Assessor’s Office no later than
January 15th.
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Does
the State of Nevada offer any types of tax assistance or exemption to
individual taxpayers?
Yes, Nevada offers tax exemption to persons meeting certain
requirements such as: Widows, Widowers, Veterans, Disabled Veterans,
and Blind Persons. These exemptions can be applied to real property,
personal property (mobile home, etc.) or used to exempt from
$50.00 to $875.00 from your vehicle privilege tax. The tax dollar amount
of the exemption varies depending on the taxing district in which you
live and depending on the type of exemption for which you qualify.
Recent legislation has broadened the list of veterans that can
qualify for this program.
The State of Nevada also has a "Senior Citizen's Tax
Assistance/Rental Rebate" program and special exclusions for
pollution control, radioactive fallout shelters, renewable resource
heating and cooling systems, and residential construction to remove
architectural barriers for handicapped persons.
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Please
explain the requirements for the Senior Citizen Tax Assistance/Rental
Rebate Program.
Nevada offers a Senior Citizen Tax Assistance/Rental Rebate program
to 6 month residents who are 62 years of age or older, on or before June
30th and whose annual household income was $24,016 or less
during the preceding year (subject to change). This program
applies to any person meeting the age, residency, and income
requirements regardless of whether you own your home, rent an apartment
or house, or live in a mobile home. The filing period for the Tax
Assistance/Rental Rebate program is from February 1st to April 30th
of each year. The amount of benefit depends on household income or rent
paid:
The amount of the allowance must not exceed the amount
of the accrued property tax paid by claimant or $500, whichever is less.
The basis for a renter's rebate is that portion of the rent which is
documented by the landlord to be attributable to property taxes, or 8.5
percent of the rent which a claimant has paid, whichever is lower.
For more information about programs available to local
senior citizens, please visit the Churchill
County Senior Center web site!
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Who
is eligible for a widow's or widower's exemption and how do I make
application?
This exemption is equal to $1,000 assessed value, and applies to either widows or
widowers who are residents
of the State of Nevada and is in the amount of $1,000 assessed value. To
receive this exemption widows must bring a copy of their spouse's death certificate
to the Assessor's office when initially applying for the exemption, and
sign an affidavit stating they are a bona fide resident of the State of
Nevada.
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Who
is considered to be qualified for the "Blind" exemption?
The Blind Exemption is in the amount of $3000 assessed value and is
available to residents with visual acuity that does not exceed 20/200 in
the better eye when corrected, or whose field of vision subtends an
angle of 20 degrees or less. To qualify for this exemption, it is
necessary to furnish a doctor's statement that the above requirements
are met and sign an affidavit of 6 months residency.
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What
are the requirements for a "Veteran's" exemption?
The Veteran's Exemption is applicable to honorably discharged
veterans of the Armed Forces of the United States who are bona fide
residents of the state of Nevada, have served a minimum of ninety (90)
days of active duty, and who were assigned to active duty at sometime
during one of the following periods: April 6, 1917 to November 11, 1918;
December 7, 1941 to December 31, 1946; June 25, 1950 to May 7, 1975;
September 26, 1982 to December 1, 1987; October 23, 1983 to November 21,
1983; December 20, 1989 to January 31, 1990; August 2, 1990 to April 11,
1991; December 5, 1992 to March 31, 1994; November 20, 1995 to December
20, 1996; or who served on active duty in connection with carrying out
the authorization granted to the President of the United States in
Public Law 102-1; or served on active duty in connection with a campaign
or expedition for service in which a medal has been authorized by the
government of the United States, regardless of the number of days served
on active duty. When filing for the first time, it is necessary to bring
in a copy of your separation papers showing dates of entry and
discharge.
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What
qualifies a veteran for the "Disabled Veteran" exemption?
To apply for the exemption, you must be a bona fide Nevada resident
and furnish copies of your separation papers showing dates of entry and
discharge and documentation of the percentage of service connected
disability from the Veteran's Administration.
The widow of a disabled veteran who was eligible for this exemption
at the time of death may also be eligible to receive the benefits of the
program.
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