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PROPERTY
TAX BILLS MAILED

he amount of taxes payable annually on a
property is the result of the assessment process and the total mil
levies for the taxing authorities that provide public services. The
County Assessor
establishes the value of all property for tax purposes.
The taxing authorities use the assessed
value to determine their levies. The Property Tax Statement is mailed
around the middle of July each year, to the assessed owner, as their
name and mailing address are listed on the Tax Roll as of July 1st.
The Tax Roll is prepared and maintained by the County Assessor.
If you bought property in the last part
of the fiscal year, the former owner may receive the statement. The
County Assessor requires time to process your recorded deed. Please
contact the Clerk/Treasurer's Office if you have not received a property
tax statement by August 1st.
Taxes levied on Real and Personal Property are a perpetual lien on
the property without respect to ownership and have priority over all
liens until they are paid in full. The settlement of who has tax
liability rests with the buyer and seller.
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NAME
OR ADDRESS CHANGE
The Churchill County Assessor must be notified of the change in
mailing address for each property you own. A change of address must be
made in writing and requires an owner's signature. A form is printed on
each of your payment stubs for this purpose. You can change your address
online by completing a
Change of
Address form.
For the Assessor to change a name on the Tax Roll, proper legal
documents must be completed and recorded at the Churchill County
Recorders' Office. A name change could be due to a transfer of ownership
of the property, or death or marriage.
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PAYMENT
ARRANGEMENTS
Property Taxes that are due run from July 1st to June 30th
for each fiscal year. Payments are due beginning in August per NRS
361.483, and may be paid in four equal installments with the stubs
provided or in semi-annual payments combining the 1st and 2nd stubs and
then the 3rd and 4th stubs or in one full installment on the 3rd Monday
in August.
| PAYMENT
TYPE* |
DUE
DATE |
ATTACH |
| Payment in Full |
On
or before the 3rd Monday in August
August 18, 2008 |
All
4 stubs |
| Semi-Annual
Payments |
On
or before the 3rd Monday in August
August 18, 2008 |
1st
& 2nd stubs |
| |
On
or before the first Monday in January
January 5, 2009 |
3rd
& 4th stubs |
| Quarterly
Payments** |
On
or before the 3rd Monday in August
August 18, 2008 |
1st
stub |
| |
On
or before the first Monday in October
October 6, 2008 |
2nd
stub |
| |
On
or before the first Monday in January
January 5, 2009 |
3rd
stub |
| |
On
or before the first Monday in March
March 2, 2009 |
4th
stub |
* There is a 10 day grace period. Payment must be
received within 10 days of the due date. Payments bearing U.S. postmarks
reflective of these dates are acceptable.
** When the tax amount is one hundred dollars ($100.00)
or less, the installment option does not apply, therefore a single
payment must be received by the third Monday in August.
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MAKING
PAYMENTS
You may pay in person at
Suite 110 of the Churchill County Administration Complex, OR,
if your payment is timely, we will accept the grace period postmark.
Payments may be payable and mailed to:
Churchill County
Clerk/Treasurer
155 N. Taylor Street, Suite 110
Fallon, NV 89406
To ensure accurate posting,
please include the appropriate payment stub for each property.
Your check is your
receipt. If an additional receipt is needed, please include a
self-addressed, stamped envelope with your payment.
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DELINQUENT
PENALTIES
If any person charged
with taxes which are a lien on real property fails to pay:
-
Any one
installment of the taxes on or within 10 days following the day the
taxes become due, there must be added thereto a penalty of 4
percent.
.
-
Any two
installments of the taxes, together with accumulated penalties, on
or within 10 days following the date the later quarter becomes due,
there must be added thereto a penalty of 5 percent
of the two quarters due.
.
-
Any three
installments of the taxes, together with accumulated penalties, on
or within 10 days following the date the later quarter becomes due,
there must be added thereto a penalty of 6 percent
of the three quarters due.
.
-
The full amount
of the taxes, together with accumulated penalties, on or within 10
days following the first Monday of March, there
must be added thereto a penalty of 7 percent of the
full amount of the taxes.
Property on which taxes have
not been paid in full will be advertised in the local newspaper
and charged as delinquent, with a TAX LIEN filed against
the same on the first Monday in June. Property owners have 2 years from
the date the LIEN is filed to redeem the property by
payment of all taxes, delinquencies and costs. If not, a TAX
DEED will be taken transferring delinquent property to the
Churchill County Treasurer, Trustee.
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PROPERTY
TAX DOLLARS DISTRIBUTED
|
Year |
City |
County |
Non-Watershed |
2008/2009 |
3.6400 |
2.8029 |
2.7729 |
2007/2008 |
3.6121 |
2.7750 |
2.7450 |
2006/2007 |
3.5521 |
2.7250 |
2.6950 |
2005/2006 |
3.5621 |
2.7450 |
2.7150 |
2004/2005 |
3.5521 |
2.7350 |
2.7050 |
2003/2004 |
3.5702 |
2.7231 |
2.6931 |
2002/2003 |
3.5477 |
2.7006 |
2.6706 |
2001/2002 |
3.4695 |
2.6224 |
2.5924 |
2000/2001 |
3.3514 |
2.5677 |
2.5377 |
1999/2000 |
3.3907 |
2.6177 |
2.5877 |
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