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WHO
PAYS PROPERTY TAXES?
REAL PROPERTY TAX is paid by all
owners of land and buildings, or any other improvement permanently
affixed to the land.
PERSONAL PROPERTY TAX is paid by
all persons, firms or businesses located in, or doing business in
Nevada, owning, renting, leasing, or controlling business personal
property; the owners of manufactured homes not converted to real
property; and the owners of aircraft and billboards.
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REAL PROPERTY:
Land, buildings, and improvements, which are not
normally
removable and manufactured homes converted to real property. |
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PERSONAL
PROPERTY:
All property not permanently affixed to land, such as
aircraft,
business equipment, agricultural equipment, billboards,
etc.
and manufactured homes not converted to real property. |
To gain a better understanding of Nevada Tax
terminology,
please read through our Glossary.
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REAL
PROPERTY
There are approximately 11,884 parcels in Churchill County. The Assessor's
Office performs an average of 2,800 Real Property on-site
reappraisals a year in four different designated areas. Appraising
one area per year accomplishes appraising the entire county on
a four-year cycle.
The office staff is responsible for the appraisals of ranches, dairy
farms, residential, commercial, multi-family dwellings, industrial
sites, and others. The office appraisers also visit each parcel in the
county which is currently under new construction (residences,
manufactured homes, garages, etc.) each year in order to keep the
County Tax Rolls current. By law, the Assessor’s Office is required to
use Marshall & Swift Costing and the Rural Manual published by the
Department of Taxation. In addition, our office performs several local
studies in order to use local costs in an effort to provide appraisals
that are more accurate.
This office creates and maintains records of newly created parcels
occurring from land splits and subdivisions and developments.
Thus far, approximately 93 new parcels have been created during
2003.
In an effort to keep the public informed, at the close of the tax
roll each year in December, our office mails assessment notices to all
property owners. Furthermore, pursuant to NRS, we provide this
assessment information to the local newspaper, which prints all assessed
values on a yearly basis. This publication also depicts a map of the
re-appraisal area’s that will be re-appraised for the next appraisal
cycle.
Every year in January, we re-open the Tax Roll for changes. This
allows us to stay current on all the new construction and administrative
changes, thus eliminating the need to send supplemental bills the
following July. If any change in property value occurs, the taxpayer is
notified with an amended assessment notice in June.
The office maintains approximately 496 pages of Assessor's Plat Maps,
depicting all parcels within Churchill County. The Building and Planning
Department is the caretaker of the Assessor's Plat Maps. Our office, in
cooperation with the Planning Department, has been working on
establishing a GIS system and working towards mastering two new software
programs, "Arc View" and "Arc Explorer".
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PERSONAL
PROPERTY
The Personal Property records maintained in our office include
3,000 plus manufactured home accounts, and over 4,000 accounts of other
types of equipment, including aircraft, as well as business and farm
equipment.
Every year this office sends out personal property declarations to
commercial and agriculture businesses. We bill all accounts on a yearly
basis. We also bill mining and geothermal property with assessment
information provided by the Department of Taxation, Division of Mining.
The Livestock Division, Department Of Agriculture, is now responsible
for tracking and billing of all livestock in Churchill County.
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