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Aircraft Assessment

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1. Is aircraft in Nevada Subject to taxation?

According to Nevada Revised Statutes, all property not defined or taxed as “real estate” or “real property” is considered to be “personal property.” Taxable personal property includes aircraft, manufactured homes and all property used in conjunction with a business. The taxation of personal property has been in effect since Nevada became a state in 1864. Nevada Revised Statutes, Chapter 360-361, provide for the taxation of all property, unless specifically exempted by law. Since aircraft are not exempted, they are taxable.

2. Who must file an aircraft appraisal declaration with the Assessor?

All individuals or companies having aircraft in Churchill County must file an annual declaration. The declaration is normally filed each year during the month of July. If the declaration is received at any other time, it is due within 15 days of receipt. Aircraft owners bringing aircraft into Churchill County for the first time should contact the Assessor’s Office to obtain an Aircraft Appraisal Declaration. Please remember, it is the responsibility of the aircraft owner to inform the Assessor of any changes in ownership, location or mailing address.

3. What is the purpose of the declaration?

The completed declaration provides the information needed to determine the taxable value of the aircraft. The year of purchase is needed so the aircraft value can be reduced by any applicable depreciation. The purchase price should be reported, without sales tax. The purchase price does include any additions or upgrades to the plane such as extra fuel tanks, special or additional avionics, etc. If the aircraft is registered and taxed outside of Churchill County, please check the applicable box and provide a copy of the current registration and tax receipt. Because aircraft are mobile, a declaration, the current registration and the tax receipt must be filed each year.

4. When may an aircraft owner expect a personal property tax bill?

Though the declaration may be completed and returned to the Assessor in July, the personal property tax billing may be calculated and sent any time between the time it is received by the Assessor and the following April 30. The returned declaration will be processed by the appraisal staff and billed accordingly. The appraisal staff may request additional information in order to verify the information on the completed declaration. The tax billing becomes delinquent and subject to a penalty 30 days after the first billing date.

5. How is the tax amount computed?

In Nevada, the taxable value of an aircraft is derived by applying a 20-year life depreciation factor to the owner's original acquisition cost. Assessed value is computed by multiplying the taxable value by 35%, rounded to the nearest $1.00. To calculate the tax on your aircraft, let's assume a tax rate of $3.50 per hundred dollars of assessed value used in the example below: Aircraft purchased one year ago at a cost of $10,000......................... $10,000 The taxable value after depreciation is 10,000 x .90= ........................ 9,000 The assessed value for the aircraft is 9,000 x .35 = ........................... $3,150 The tax on the aircraft would be 3,150 x .035 = ................................ $110.25

6. How do I obtain an aircraft appraisal declaration?

Declarations are normally mailed to all aircraft owners of record by July 1 of each year. If you do not receive a declaration, please call our office at (775) 423-6584, or visit us at 155 North Taylor Street, Suite 200, Fallon, NV 89406.

7. Where can I obtain assistance in completing the aircraft appraisal declaration?

The instructions for completing the aircraft appraisal declaration are printed on the reverse side of the declaration. Most questions pertaining to the aircraft appraisal declaration can be answered by calling our office at (775) 423-6584. Our staff members are happy to answer any questions you may have regarding the aircraft appraisal declaration, or schedule a convenient time to meet with you. Real and Personal Property Appraisers must be certified by the State of Nevada, and are required to maintain the certification through a program of continuing education.

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Building Department

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1. Why do you need a building permit?

A building permit allows the code official to ensure public health, safety, and welfare by reducing the potential hazards of unsafe construction. By following code guidelines, your completed project will meet minimum standards of life safety and will be less likely to cause injury to you and others. Building permits increase the value of your property by showing potential buyers construction work was completed and checked in a legal and proper manner. In addition, building permits produce historical records of maintenance and remodeling work for each property. Insurance companies may not cover claims from policyholders / homeowners that do not have a permit or do not have their work inspected.

2. What sort of work do I need a permit for?

Any new construction, additions, and/or alterations to existing buildings, both residential and commercial.

Accessory buildings and garages that have a floor area of 120 square feet or greater.

Covered porches that are constructed with a solid roof (i.e., plywood and shingles or metal sheeting); shade porches covered with lattice generally are not required to be permitted.

Concrete patio slabs, concrete driveways, and wood decks generally do not require a building permit; however, if any deck or patio structure is 30 inches above grade, it will require a building permit and plan review.

Repair or replacement of a roof or roof covering.

Any new construction or repair of an individual residential septic system.

Placement of any pre-fab storage shed, carport, or cargo container.

Your safest recourse when planning a building project is to contact the Building Department for information regarding the requirements for building permits. Please remember that a properly permitted project will ensure your hard work becomes an enhancement to your property value.

3. How long is a permit valid?

Every building permit is valid for 180 days from the date of issuance or from the date of the last inspection.
The septic construction permit is valid for one year from date of issuance.

4. How many copies of my building plans will I need to turn into the Building Department?

Only 1 set of structural drawings (plans) are required with a site plan if hard copies are provided. If electronic structural drawings (plans) and site plans are available or may be obtained, they may be emailed. 

5. How long will it take for my plans to be reviewed by the Building Department?

Plan review usually takes 10 to 15 working days to complete. More complex plans and commercial projects have a 6-8 week processing time. These are approximate timeframes and are subject to vary depending on current workload and the completeness of the plans submitted. 

6. Do I need a permit to build a shed?

If the detached accessory building is smaller than 120 square feet, no permit is required.
Any detached accessory building must be placed no closer than 5 feet from the side and rear property lines, 60 feet back from center of road in the front, and no closer than 6 feet to any other structure.

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Business Licenses

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1. Can I run a business from my home?

Yes, dependent upon the type of operation you propose, you can. Churchill County Code requires that you obtain either a Special Use Permit or a Home Business Permit prior to applying for your business license. For further details, refer to the Business License option or to Title 5 of the Churchill County Code.

2. I have a small operation, is a business license required?

It is unlawful for any person, firm, corporation or association to engage in any business, trade, calling, industry, occupation or profession in the county, outside the limits of the city of Fallon, without first obtaining the appropriate license, permit and employment certificate and also without first paying to the county a fee, as established by resolution of the board of county commissioners. If you are not sure whether or not you need a business license, please call our office at (775) 423-7627.

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Child Support FAQ

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1. What does the Churchill County District Attorney's Child Support Division do?

The Churchill County District Attorney's Child Support Division offers Churchill County residents a variety of services relating to the support of minor children residing in Churchill County, Nevada. Among other things, the Child Support Division will establish a child’s paternity, obtain and enforce child support orders, make sure the child has insurance, locate a missing parent, review and modify child support orders, and provide child support payment collection and processing services.

2. If I apply for child support services through Churchill County Child Support Division, are there fees for your services?

The Child Support Enforcement Program charges and collects from the custodial parent, a $35 annual fee for each case where the State has collected and disbursed more than $550. These are cases where the custodial parent has never received Temporary Assistance for Needy Families (TANF).

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Child Support FAQ - Direct Deposit

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1. How do I choose direct deposit?

To request direct deposit, you must complete a Direct Deposit Information and Authorization Agreement, and fax, along with a voided check, to (702) 486-8592.

2. What fees will I have to pay if I choose direct deposit?

The Child Support Enforcement Program offers direct deposit free of charge. Although most banks provide direct deposit services without charge, you should check with your bank about any fees it may charge.

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Child Support FAQ - Establish A Court Order

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1. Who can recover child support?

By statute, “the physical custodian of a child may recover from the parent without physical custody, a reasonable portion of the cost of care, support, education and maintenance provided by the physical custodian. In the absence of a court order, the parent who has physical custody may recover not more than 4 years’ support furnished before the bringing of the action.” NRS 125B.030

2. How does the physical custodian of minor children get court ordered child support from the non-custodial parent?

Every child has the right to support from both parents – it does not matter whether the parents are divorced, separated or were never married. Each parent has a legal obligation to provide for the maintenance, health care, education and support of their minor children (for purposes of child support, generally a child is considered to be a minor until he or she reaches 18 years of age).

The person with physical custody of minor children (that is, the adult with whom the minor children live for more than 50% of the time) can obtain a court order for child support from the non-custodial parent(s) several different ways:
1. Child support may be ordered/agreed to in a divorce or separate maintenance action.

2. Child support may be ordered (temporarily) as part of an Extended Protection Order.

3. Child support may be ordered through an enforcement or establishment action brought by the Churchill
County District Attorney's Child Support unit on behalf of the custodial parent or non-parent/custodian.

4. Child support may be ordered/agreed to in a civil paternity action.

3. Extended protection order

An applicant for an Extended Protection Order may be granted a temporary order for child support. If another family law action is pending, this temporary order will last for 60 days; if there is no other pending family law matter, the order may last for as long as the protection order remains in effect, which could be up to one year.

4. What if I was never married to the father/mother of my child?

The parents of a child do not have to be married to one another in order to be held legally responsible to support their child.
If you are the father of a child, you may ask the Churchill County District Attorney's Child Support Division to obtain child support from the mother, even if you were never married to her, so long as you have custody of your child.
If you are the mother of the child, and if paternity is not an issue, you may ask the Churchill County District Attorney's Child Support Division to obtain child support from the father. If paternity is denied by the alleged father, there are at least two different ways you can seek to have a court determine whether the alleged father is the biological father of your child and responsible to pay child support.
Otherwise, you may ask the Churchill County District Attorney's Child Support Division to start a paternity/establishment action for you. The Child Support Division does not charge a fee for its services.
If you are the non-parent, physical custodian of a child, you may ask the Churchill County District Attorney's Child Support Division to obtain an order directing the parents to pay child support.

5. How is the amount of child support determined?

Child Support Guidelines

6. How long does the obligation to pay child support last?

Generally, a non-custodial parent must pay child support until the child reaches 18 years of age. However, if the child is still in high school, the obligation to pay child support will continue until the child’s graduation from high school or until the child’s 19th birthday, whichever occurs first. In addition, if a child was handicapped before his or her 18th birthday, support may be ordered until the child is no longer handicapped or until the child becomes self-supporting. A non-custodial parent’s obligation to pay child support will stop if a child is emancipated by judicial order, or if the child is legally adopted into another family.

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Child Support FAQ - Modifications

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1. Can an order for child support be changed?

Most child support orders are fair and reasonable at the time they are entered; however, the circumstances of people’s lives often change. An order for child support may be modified every three years or upon a material change in circumstances. Either parent may petition in Family Court for a modification of child support. If the Churchill County District Attorney's Child Support Division is handling your child support enforcement or payment processing, they will also seek review of a child support order upon the request of either parent.

2. Even though child support was ordered, the non-custodial parent is making payments. How can I enforce an order for child support?

The Child Support Division caseworkers use a number of enforcement tools available to convince the non-custodial parents to cooperate and begin making their monthly payments for child support. If they are not successful using these tools, the case will be discussed with the staff attorney and the next logical step will be taken.

3. Modifications

If you have a court order which is at least 3 years old, have had a material change of circumstance (custody change, etc.) or the non-custodial parent’s income has increased or decreased by 20% or more and expects it to stay that way for 6 months or more, the Child Support Division will review your support order according to the Child Support Guidelines, and will recommend a modification of the order, if appropriate. You are required to have an open/active case with the Churchill County District Attorney's Child Support Division for this service. You can download the Request for Hearing form and submit it to our office for review.

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Child Support FAQ - Nevada Debit Card

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1. What fees will I have to pay if I receive the Nevada Debit Card?

You will be subject to certain ATM and other transaction fees if you receive the Nevada Debit Card. Generally, you can avoid fees by asking for cash back when purchasing items at participating stores. You will receive information regarding fees when the card is sent to you by Bank of America.

2. Will the card say that it is child support money?

No. There is nothing on the card itself to indicate that the funds associated with the card are child support payments. The front of the card has the Visa logo and looks like a credit card.

3. My credit is bad. Can I still receive a Nevada Debit Card?

Yes. While the Nevada Debit Card looks like a credit card, it is not a credit card, and your credit rating has no effect on you receiving a Nevada Debit Card.

For additional information regarding the Nevada Debit Card, please call the Child Support Customer Service Unit toll free at 1-800-992-0900.

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Child Support FAQ - Paternity

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1. What is paternity establishment?

Paternity means fatherhood. Establishing paternity means making the biological father a legal father too.

2. Why is establishing paternity important?

Both parents and the child have the right to a parent-child relationship. Both parents and the child deserve an opportunity to develop, enjoy and grow in this relationship.

IDENTITY: It is important to know who we are. Your child has the right to the sense of belonging that comes from knowing both parents.
MONEY: The law requires both parents to support their children. This is true even with an unplanned pregnancy. Children supported by one parent often do not have enough money for their needs.
BENEFITS: Your child has the right to other benefits from both parents. These may include Social Security, insurance benefits, inheritance rights, veterans and other types of benefits.
MEDICAL: Your child may need a complete medical history from the families of both parents. This could include inherited health problems.
Both parents have the right to know and the responsibility to support their son or daughter.

3. When is paternity genetic testing necessary?

When the alleged father questions or denies paternity.

4. How is paternity testing done?

If genetic testing is necessary in establishing paternity, the alleged father will be asked to sign a stipulation and the District Court Judge will order testing. You will be scheduled to come to our office with the child where our trained staff will perform the testing. The method of testing is called Buccal Swab, where the case worker will take samples of your DNA by rubbing a Q-tip on the insides of the cheek. It is non-invasive and does not cause pain. The samples are sent to LabCorp where the tests compare many different and complex details of the child’s cells with similar details in the mother’s and father’s cells.

5. Who pays for the testing?

Generally, if the alleged father becomes the biological father by way of paternity testing the cost is included in the child support order and the father pays it. If a test is performed and it is proven that the alleged father is NOT the biological father the state pays the expense.

6. What if the father or mother is not 18 years old yet?

A person of any age can be tested. The age of the father or mother is not relevant under Nevada paternity establishment laws.

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Child Support FAQ - Payment Options

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1. How do I receive my payments?

You have a choice of receiving your payments through direct deposit into your checking account or by way of a Nevada Debit Card. If you wish to receive direct deposit, please download the appropriate form, complete and fax, along with a voided check, to (702) 486-8592. If you wish to receive payments on a Nevada Debit Card you don’t need to do anything. Approximately 30 days after your first payment is received a debit card will arrive in the mail. The debit card can be used at any merchant who accepts credit cards and you can request cash back if you wish. Complete details will be sent to you by Bank of America. You MUST notify both the Churchill County District Attorney's Child Support Division and Bank of America when your address changes to ensure uninterrupted service.

2. What is the Nevada debit card?

The Nevada Debit Card is a Visa debit card. Child support payments are transferred electronically into your account from which you can access your money at any ATM. In addition, the card will carry the Visa logo, allowing you to make purchases wherever Visa debit cards are accepted. Although the Nevada Debit Card carries the Visa logo, it is not a credit card. You are using your own money from child support payments on your behalf.

3. What is direct deposit?

The Child Support Enforcement Programs sends an electronic payment to your bank account with the exact amount of child support payment we received on your behalf. You can then withdraw the money, keep it in your account, or pay bills. With direct deposit, your money is available sooner than traditional methods of payment. Best of all, direct deposit protects your payments from being lost or stolen.

4. What choice is best for me?

Your best choice depends on your situation. Both direct deposit and the Nevada Debit Card provide many of the same benefits. There are no checks to get lost or stolen, the money is available to you as soon as it is deposited, and your payments will not be interrupted, even if you move. One important consideration is cost. The Child Support Enforcement Program does not charge any fees for using the direct deposit service or the Nevada Debit Card. However, The Nevada Debit Card is offered by Bank of America and there could be ATM or other transaction fees charged by Bank of America when using the Nevada Debit Card. These fees will be disclosed in full to you when you receive a Nevada Debit Card, and you will be given instructions on how to minimize these fees as much as possible.

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Code Enforcement

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1. Why am I assessed fees and fines?

Fees and fines are assessed for code violations per Churchill County Code, Chapter 1.12. Chapter 1.12 Churchill County Code

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County Commissioners

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1. Can I speak with one of the County Commissioners?

Yes, in several ways. The Board of County Commissioners meets the first Thursday at 8:15 a.m. and third Wednesday at 1:15 p.m. of each month. You may attend these meetings. You may also phone or e-mail them as follows: Harry "Bus" Scharmann, Chair, Commissioner District 3: 775-666-5878, bus.scharmann@churchillcountynv.gov; Justin Heath, Commissioner District 1: 775-666-5757, justin.heath@churchillcountynv.gov; and Myles Getto, Commissioner District 2: 775-423-4216, myles.getto@churchillcountynv.gov.

Commissioners' District Maps

2. How do I get on the Commissioners' Agenda?

The Board of Churchill County Commissioners meets the first Thursday at 8:15 a.m. and the third Wednesday at 1:15 p.m. of each month at the Churchill County Administrative Complex, 155 North Taylor Street, Commission Chambers, Fallon, Nevada. If you wish to speak to the Commissioners, please arrive at least fifteen minutes before the start of the meeting to talk with the Deputy Clerk. You may also submit an Agenda Request Form by contacting the Deputy Clerk at (775)423-4092 or via email at:  pam.moore@churchillcountynv.gov at least fourteen (14) days prior to any meeting. This is not necessary if you wish to speak on an item already on the agenda.

3. How do I access Commissioners' records?

To request information from this governmental body, please contact: By Mail: Pamela D. Moore, Deputy Clerk of the Board, 155 North Taylor Street, Suite 110, Fallon, Nevada 89406; by e-mail to: pam.moore@churchillcountynv.gov; by fax to: 775-423-7069; in person at: 155 North Taylor Street, Suite 110, Fallon, Nevada 89406.

4. Can anyone serve on the County Appointed Boards and Commissions?

The county has certain requirements and one is that you must be a resident of the County of Churchill. Individual Boards and Commissions have specific requirements, which are found under the Summary of Boards/Commissions or by contacting Pam Moore at 775-423-4092 or pam.moore@churchillcountynv.gov

5. How do I get a copy of the Churchill County Code?

You can view and print the Churchill County Code on this website by scrolling to the bottom of the Home page to "County Code".

6. How do I file a Nuisance Complaint?

Churchill County Code 8.12 details the procedure to address Nuisance Complaints regarding structures and activities alleged to be a nuisance that are a threat to health or safety and are an obstruction to the free use of property. It is presumed that, as defined in NRS 40.140, an agricultural activity conducted on farmland, consistent with usual and customary agricultural practice, does not constitute a nuisance unless the activity has substantial adverse effects on public health and safety. A Nuisance Complaint can be downloaded and completed, which shall be filed with the County Clerk alleging the existence of a nuisance as defined in NRS 40.140. The County Clerk shall notify the Board of County Commissioners at the next regularly scheduled Commissioners’ meeting and the board shall then fix a date to hear proof of the complainant and of the owner occupant of the real property whereon the alleged nuisance is claimed to exist, not less than thirty (30) days nor more than forty (40) days subsequent to the filing of the complaint. A notice of the hearing date shall be published at least once a week for two (2) weeks preceding the date fixed for the hearing in a newspaper of general circulation published in the county. The complainant and the owner occupant of the property shall be notified by certified mail of the time and place of the hearing and the nature of the complaint.

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Criminal Division

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1. How do I report a crime?

All crime reports should be directed to the law enforcement agency where the crime occurred. In emergency situations, call 911. Otherwise, crimes committed in Churchill County may be reported to the following: Churchill County Sheriff’s Office, Fallon Police Department, Nevada Highway Patrol and Paiute-Shoshone Tribal Police.

2. Once a crime is reported, what happens?

The local law enforcement agency who took the report will investigate the reported crime. The completed investigation is then submitted to the District Attorney’s Office for review. The District Attorney’s Office will then review the report and will make a charging decision.

3. What is the jurisdiction of the Churchill County District Attorney’s Office?

The Churchill County District Attorney’s Office is responsible for prosecuting all levels of crimes committed within Churchill County.

4. Who decides what charges to file and how do they make the decision?

The District Attorney’s Office makes the decision whether to pursue formal charges. The decision is based upon the evidence and the applicable law.

5. If I get a subpoena, do I have to go to court?

Yes. A subpoena is a court order to appear. If you fail to appear, the judge may impose a fine or a jail sentence.

6. If I am subpoenaed and I miss work to attend court, will the District Attorney pay for lost wages?

No. However, you will be entitled to a witness fee and mileage for your attendance pursuant to NRS 50.225.

7. Why am I a witness? I didn’t see the crime happen?

Witnesses are not limited to eye witnesses. You may not have seen the crime happen, but you may know something about it. You may also know something about a piece of evidence, or you may know something that contradicts another witness’ testimony. If you have questions regarding why you have been subpoenaed, please contact the District Attorney’s Office.

8. As a witness, do I have to talk in front of the defendant in court?

Yes. If the matter proceeds to trial, and you testify, your testimony will be given in the presence of the defendant.

9. I was the victim of a crime. How can I find out the status of the case, the name of the defendant, and the defendant’s next court date?

If charges have been filed and the defendant has been arrested, you may find out the status of the case by contacting the District Attorney’s Office at (775) 423-6561. You may also contact the State of Nevada, Victims of Crime Program to apply for financial assistance Victims of Crime Program.

10. I am a victim of a crime and I want to drop the charges. Can I do that?

No. Criminal charges are brought by the District Attorney’s Office on behalf of the people of the State of Nevada. You may contact the District Attorney’s Office to express your feelings however ultimately it is the District Attorney’s Office decision.

11. What if I need an interpreter?

Let the court or the District Attorney’s Office know in advance. They will arrange to have one available.

12. I am a defendant in a case and I can't seem to get in touch with my lawyer. Can I speak to your office?

All attorneys are governed by a code of ethics that prevents them from directly speaking to a person who is represented by an attorney. Therefore, any questions you have about your case must be answered by your own lawyer.

13. Can I obtain a restraining order against someone. Will the DA's Office do this for me?

No, but you can contact the New River Township Justice Court and obtain a restraining order packet. Protection Order Packet Information.

14. How can I get my property returned in a criminal case?

When a criminal case has been resolved our office sends a property release to the police agency that handled the case. You should contact that police agency. If they do not have a release on file contact our office and the attorney who handled the case can review your request and prepare a property release. In certain cases we are required to wait for a period of time to resolve potential appeal filings. If you are the victim, in many cases we can have your property photographed and returned to you. We do not authorize the release of firearms or other contraband to defendants after a conviction.

15. How long will I be at court as a witness?

Your court room time, while actually testifying, may not take long; it depends upon many factors. Most of the time you will just be waiting for your turn to testify. You and your family and friends are encouraged to bring a book or magazine to read while you wait.

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District Attorney

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1. Once a crime is reported, what happens?

The sheriff's office and other law enforcement agencies such as Nevada Highway Patrol, Fallon Police Department, Nevada Department of Investigations and Tribal Police, investigate reported crimes. Completed investigations are submitted to the District Attorney's Office for review. The assigned Deputy District Attorney review that case and makes a charging decision.

2. Who decides what charges to file and how do they make the decision?

The assigned Deputy District Attorney makes the decision to pursue formal charges. The decision is based upon the evidence and the applicable law.

3. If I get a subpoena, do I have to go to court?

Yes. A subpoena is a court order to appear. If you fail to appear, the judge may impose a fine or a jail sentence.

4. Why am I a witness? I didn't see the crime happen.

Witnesses are not limited to eye witnesses. You may not have seen the crime happen, but you may know something about it. You may also know something about a piece of evidence, or you may know something that contradicts another witness' testimony. If you have questions regarding why you have been subpoenaed, ask the prosecutor assigned to the case.

5. How do I report a crime?

All crime reports should be directed to the law enforcement agency where the crime occurred. In emergency situations, call 911. Otherwise, crimes committed in Churchill County may be report to the Churchill County Sheriff's office at (775) 423-6561. A crime report can also be filed in person at the Churchill County Sheriff's Office.

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District Court

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1. What are your hours?

Our filing window is open 8:30 A.M. - 4:30 P.M. Monday through Friday. Phones are open 8:00 - 5:00 Monday through Friday.

2. What is the District Court phone number?

(775) 423 - 6088. Phone hours are Monday - Friday 8:00 AM to 5:00 PM. 

3. Where do I find documents?

You can visit our forms tab or Nevada Self-Help to view available documents. 

4. Where do I submit my documents?

You can mail your documents or hand deliver them to 73 N. Maine St. Suite B, Fallon, NV 89406.

5. What forms of payment are accepted?

Cashier's Check or Money Order addressed to District Court, or cash if less than $28.00. 

The District Court does not currently take any electronic payments.

6. How do I get copies of my court papers?

Please visit our Records Request page for information. 

7. Have a traffic ticket?

The District Court does not handle traffic tickets.

Contact either Justice Court (Sheriff or NHP Ticket) or Municipal Court (Fallon PD Ticket). 

8. Does the District Court have a notary?

No there is not a notary at the District Court. 

9. Where can I park?

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Emergency Management

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1. How can I find out about emergency measures in Churchill County?

Contact the emergency management coordinator at (775) 423-4188. Hand out brochures and review operating procedures are available to the public.

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GIS

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1. Can I get a copy of your GIS data?

Yes.  You must agree to our GIS Data Download Agreement.  Once you agree you will be shown our GIS Data Download page which has several data set's available.  If the data set you are looking for is not listed you can contact the GIS Coordinator in the Planning Department at (775) 423-7627.

2. I need a different map than what is available online. How can I get one?

Download and print the Map Order Form and bring it into the Planning Department to discuss the particulars of what you need. There are various prices, dependent on the complexity of what you need and how long it takes to prepare the map.

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Human Resources

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1. Job Posting Notification - How do I find out about jobs when they are posted?

Interested candidates can be notified automatically via email each time a new position is open. Just visit this website, choose relevant categories (or all categories if you want to be notified about all jobs as they are posted), click Subscribe, and you are all set!

2. How do I apply for a job?

All applications are to be submitted online. If you do not have access to a computer, the Churchill County Library is open six days per week (including Saturdays and some evenings). The Library has computers you may use to apply for county jobs. Please review our How to Apply page for more information. How to Apply

3. I have applied for previous jobs with Churchill County. Do I need to submit another application for a new opening?

You must notify us about each job for which you wish to be considered. This is done by applying online and submitting your application through the online portal. (See the "How to Apply" link for further information about applying.) If a new position opens that you are interested in, re-visit the application portal and submit any supplemental information that is requested for that new opening.

4. Can I submit an application if there are no current openings?

Churchill County's policy is to only accept applications for currently advertised positions. Please apply when you see a position open that you are interested in. You may fill out a "Job Interest Card" to be notified when openings are posted. Visit https://www.governmentjobs.com/careers/Churchill/jobInterestCards/categories to sign up!

5. Can I mail my application and, if so, will it be considered on-time if it is post-marked by the deadline?

No. Applications must be submitted through the online portal by the posted deadline. Mailed applications will not be considered.

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Justice Court

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1. What form of payments does the court accept?

We accept Visa, MasterCard, Discover, American Express, cashier's check, money order, personal check, and cash. Payments are also accepted by phone at (775) 423-2845 with one of the above credit cards.

2. Does this court handle divorce, custody, or child support cases?

No, this court does not deal with these types of cases. The Tenth Judicial District Court will be able to assist you concerning these cases. Their contact number is (775) 423-6088.

3. What should I do if I do not agree with a citation I received?

You can appear at Justice Court at the date and time that appears on your citation. Or, you may contact the Churchill County District Attorney's Office prior to your court date to complete resolution paperwork at (775) 423-6561.

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Juvenile Detention Center

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1. How secure is the detention facility?

The detention facility is of masonry construction. Staff control all interior and exit doors through electronic means and a video surveillance system further ensures for community safety. The recreation area is entirely enclosed with a back up chain link fence with controlled access.

2. Why do some youth need to be detained?

Youth who commit serious offenses within our community pose a risk to the community and themselves. They require temporary detention until a plan can be effectively put in place to ensure their safety and the safety of the community.

3. Will it just be a detention facility?

No. The center is comprised of the Churchill County Juvenile Probation Department and Teurman Hall. The probation and Administrative offices are located in the non-secure portion of the center.

4. What are the advantages of having the detention facility in our community?

It will:

• Allow juvenile probation to collaborate with local medical, mental health, drug and alcohol care providers, social services, and the school district to ensure decisions made are in the best interest of youth and families
• Enable Juvenile Probation the opportunity to provide youth and their families with needed services in a centrally located facility
• Guarantee bed space for those youth needing to be detained
• Provide a better opportunity to address the youth's delinquency and protect the community in a safer and more cost efficient manner
• Provide the best opportunity to impact youth's behavior

5. What criteria are used to determine if a youth is to be detained?

Nevada law is very specific on the youth we can and cannot detain. One of the following criteria must be met:
The juvenile is likely to commit an offense dangerous to himself or the community, or likely to commit damage to property
The juvenile will run away or be taken away so as to be unavailable for proceedings of the Court
The juvenile is a fugitive from another jurisdiction
The juvenile was brought to the probation office pursuant to a court order or warrant
Has been taken into custody for Domestic Violence (must be held at least 12 hours)
The juvenile has committed an offense involving the possession, use of, or threatened use of a firearm

6. How long can individual youth be detained in the Detention Facility?

The period of detainment is at the discretion of the Court. The majority of youth will be detained between 3 to 5 days before being released back into their home. It is the goal of the probation department during those 3 to 5 days to resolve issues and offer services to lessen the risk of the youth. Youth who continue to pose a risk to themselves or others will continue to be detained. Youth may be detained for longer period of time. Those youth include:
Those awaiting placement into a program or correctional facility and;
Those awaiting a court appearance and who are deemed to be a flight risk or a severe risk to the community. The normal time frame for such youth is 30 days.

7. How will the facility maintain control of the youth who are detained?

The facility aims to encourage positive interaction with staff and peers in order to develop a safe and secure environment, enhance positive life skills, and gain the cooperation and compliance of the youth while in detention. The detention facility's goal will be "Prevention and Resolution" of problem behavior.

The first step in achieving cooperative behavior is to ensure that rules and expectations are known, understood, an followed. This process will begin during orientation and will be reinforced daily. Another important component to ensuring a safe and secure environment will be to provide a mechanism to recognize the youth for their positive behavior while in detention.

The facility will use a "Levels System" which will be a means for the youth to receive positive reinforcement for pro-social behavior. Youth will achieve a higher level by completing the standard requirements for progression.

For those youth who are non-compliant, a system of consequences will be imposed. Those will include room restrictions, loss of privileges and depending upon the severity, further legal action.

8. Are the youth allowed visitors?

The detained youth are allowed visits which are usually restricted to their parents/guardians only. Visits are subject to limitations established in policy. Detained youth are also authorized, per Federal and State law, to receive phone calls (parents/guardians only) and letters (with restrictions).

9. If you are not a parent or guardian, can you visit?

The short answer is no. There are exceptions to his rule which are:
Other family members beside parent/guardian can visit if special permission is given by the Chief Juvenile Probation Officer (cases where a youth is about to be transported to a facility outside the community would be a possible example);
Lawyers, counselors, and assessment agencies are authorized to visit the youth; and
Clergy

10. How are juveniles released?

Juveniles are not released from the facility without proper authorization and a responsible adult to release them to.

11. Can I tour the facility if I am over 18 years of age?

No, for the confidentiality of juvenile offenders housed in the facility. A tour request must be made to the Chief Juvenile Probation Officer/Facility Director in writing and will include the specific date and time of the tour and a list of the tour members and the purpose for the tour, which is reserved for our County Commissioners and/or staff of similar surrounding facilities. All persons touring the facility will be advised verbally of the mandate concerning confidentiality of juvenile offenders. At no time will be public be allowed to see or speak to any juvenile who is detained within the facility.

12. Can I bring my child on a tour of the facility?

No one under the age of 18 is permitted inside the living areas of the facility.

13. Can I drop my child off at detention to teach them a lesson?

No, the detention facility will only hold youth who meet detention criteria.

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Land Divisions

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1. Can I divide my property?

Identify the zoning designation of your property, and then review Title 16, Chapter 16.12. Contact the Planning Department at (775) 423-7627 to set an appointment with a planner if you have further questions.

2. What steps must be taken to divide a piece of property?

Contact a licensed surveyor registered in the State of Nevada, and review Title 16, Chapter 16.12 for division of land in Churchill County.

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Land Use, Zoning & Land Development

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1. What is the zoning on my property?

For specific parcel information, contact the Planning Department at (775) 423-7627 with the property address or assessor’s parcel number. Also, a zoning map is available for purchase.

2. What can I do on my property?

First identify the zoning designation of your property then review Title 16, Chapter 16.08 of the Churchill County Code, please contact the Planning Department at (775) 423-7627. For more details, see the

Land Division Information.

3. What is the Transfer of Development Rights Program?

The purpose of the transfer of development rights (TDR) program is to provide a voluntary, incentive-based process for permanently preserving rural resources that provide significant community benefit such as agriculture, open spaces, aquifer recharge for current and future water supply (water recharge area), and a military installation buffer area.

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Library

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1. What are your hours of operation?

Our hours of operations are Mondays, Thursdays, and Fridays from 9 a.m. to 6 p.m.; Tuesdays and Wednesday from 9 a.m. to 7 p.m.; and Saturdays from 9 a.m. to 5 p.m. We are closed on Sundays and most federal and state holidays.

Churchill County Library's Online Catalog

2. Do you have internet access and WiFi?

Yes, we do have both internet access and WiFi. We have multiple computers available on a first-come, first-served basis. We also have wireless laptops for use by patrons. Reservations can be made either in person or by phone at (775) 423-7581.

3. Where are you located?

We are located at 553 South Maine Street, across from the middle school.

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Manufactured Homes

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1. How do I contact Nevada Manufactured Housing Division?

State of Nevada Manufactured Housing Division 1830 E. College Pkwy, Suite 120 Carson City, NV 89706 Phone: (775) 684-2940 Fax: (775) 687-5521

Nevada Manufactured Housing Division

2. Are manufactured homes considered to be real or personal property?

A manufactured home is considered by definition to be personal property. If a factory-built dwelling is converted to real estate it is no longer considered to be a manufactured home; therefore, it is no longer personal property.

3. Must my entire tax bill be paid at once on my manufactured home?

If the tax amount on a manufactured home exceeds $100.00 per year, the taxpayer has the option of paying the tax in four installments. Taxpayers whose manufactured home tax bill is $100.00 or less do not have the option of installment payments.

NRS 361.483

4. When must I pay taxes on my manufactured home and when do they become delinquent?

Personal property taxes on manufactured homes are due each year by the third Monday in August. On those that qualify for quarterly installments (See above), payments are due on the third Monday in August and the first Mondays in October, January and March. Nevada law requires that once any installment becomes delinquent, penalties are accrued at 10%. Delinquent status also initiates tax collection procedures.

5. Must I go in person to pay my tax bill?

No. You may mail in your tax payment, or you may drop your tax payment off at the tax payment drop box, which is located at the Churchill County Clerk/Treasurer’s Office, 155 North Taylor Street, Suite 110.

6. What happens if I have the installment option and wish to sell my home before the next tax payment?

The tax is the obligation of the owner who was originally assessed as of the lien date of July 1st. Transfer of ownership on a manufactured home cannot be processed until all taxes are paid in full and the Assessor's endorsement is placed on the face of the title verifying the payment.

7. What happens is I buy a manufactured home on which the taxes are not paid?

Property taxes are a lien on the property. If the above happens, you would in effect be purchasing a tax lien along with the manufactured home. To ensure this does not happen to you, you should make sure that the Assessor's endorsement is on the title before you purchase the manufactured home, or call our office, (775) 423-6584, to verify if taxes are paid in full. The law allows 30 days for the purchaser to report the manufactured home sale to the County Assessor.

8. Should I wait for a tax bill?

No. If you have not received a tax bill and the due date is approaching, you should contact the Assessor's Office so that penalties can be avoided. Our phone number is (775) 423-6584.

9. Where can I get a title changed on a manufactured home?

Manufactured home titles are handled by: State of Nevada Manufactured Housing Division 1830 E. College Pkwy, Suite 120 Carson City, NV 89706 Phone: (775) 684-2940 Fax: (775) 687-5521 (Manufactured Housing Division requires verification that taxes are paid in full prior to ownership changes.)

Nevada Manufactured Housing Division

10. Does the Assessor's Office assess travel trailers and recreational vehicles?

Yes. Travel trailers and motor homes are taxable if they do not have a current license plate. All licensed travel trailers, motor homes and other trailers are licensed by the:

NEVADA DEPT. OF MOTOR VEHICLES
973 West Williams Ave.
Fallon, NV 89406
(775) 423-2797 or (800) 368-7828
Nevada Department of Motor Vehicles

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Parks & Recreation

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1. How do I sign up for a program?

Registration for Parks & Recreation programs is online at: www.churchillcountyrecreation.org. You may also call the Parks and Recreation office at (775) 423-7733 for additional information.

2. What programs does the Parks and Recreation Department offer?

We have programs ranging from sports leagues and camps to classes such as dog obedience and many more! View current classes and register online at: churchillcountyrecreation.org.

Parks and Recreation Department

3. Is camping available at the Churchill County Fairgrounds?

Throughout the year, the campground at Churchill County Facilities, Parks and Recreation, will be rented to various events. During these events, no spaces will be available to visitors outside events. Please call (775)423-7733 to check on availability.

You are welcome to camp at the fairgrounds for a maximum of 14 days. Costs vary for "dry camping" and RV camping with water and/or electric hookups depending on the time of the year. Tent camping is not allowed.

Camping is only allowed in designated camping areas.

4. Are there jobs available with the Parks and Recreation Department?

The Parks and Recreation office will hire maintenance seasonal employees early each year. Lifeguards and camp counselor positions are hired when needed. All current openings can be viewed at: https://www.governmentjobs.com/careers/Churchill. Applications are accepted online at that link.

5. Can I rent a building at the Churchill County 3C Event Complex (formerly the fairgrounds) for an event?

The Parks and Recreation Office handles the renting of the facilities. You can rent the arenas, the Barrel House or Dry Gulch building and/or the covered pavilion to host an event. Contact the Parks and Recreation office at (775) 423-7733 for pricing and availability.

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Personal Property

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1. What is personal property?

According to Nevada Revised Statutes, all property that is not defined or taxed as "real estate" or "real property" is considered to be "personal property." Taxable personal property includes manufactured homes, aircraft, and all property used in conjunction with a business. Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business. The taxation of business personal property has been in effect since Nevada became a state in 1864. Nevada Revised Statutes, Chapter 360-361, provide for the taxation of all property, unless specifically exempted by law.

2. What types of business personal property are exempt from taxation?

Property that is exempt from taxation includes business inventory held for resale, consumable supplies, livestock, boats, and personal household belongings. The exemption of household goods does not extend to personal property or furnishings rented or leased to another party or rented in conjunction with the rental of a dwelling unit. Motor vehicles required to be registered with the Nevada Department of Motor Vehicles and Public Safety are exempt from the property tax, though subject to a governmental service tax.

3. Who must file a business personal property declaration with the Assessor?

All businesses having assets within Churchill County must complete and file an annual declaration which lists any personal property that is used in conjunction with the business as of the lien date, which is July 1st. The declaration is normally filed during the month of July each year. If the declaration is received by the business at any other time, it is due within fifteen days of receipt. New businesses should contact the Churchill County Assessor at the same time the business license is acquired, or prior to opening the business. Please remember, the responsibility of keeping the Assessor informed of any changes in the business address, location or mailing change, is that of the taxpayer. To add a new business or change information regarding an existing business, a declaration is available below to download. Please complete this form and return it to our office.

4. What is the purpose of the declaration?

The completed declaration provides most of the information needed to determine the taxable value of the business personal property. All personal property used for the business should be listed completely and accurately. The cost and year of acquisition should be listed on the declaration. The cost is defined as the purchase price of the item, including any applicable shipping and installation charges. The year of purchase or acquisition is needed so that the value of the property can be reduced by any applicable depreciation. The depreciation factors are based on expected life schedules prescribed by the Nevada Tax Commission through the Personal Property Manual.

NV State Dept of Taxation Personal Property Manual

5. When may a business expect a personal property tax bill?

Though the declaration may be completed and returned to the Assessor in July, the personal property tax billing may be calculated and sent any time between the time it is received by the Assessor and the following April 30. The returned declaration will be processed by the appraisal and billing staff as the declaration is received. The appraisal staff may conduct field verifications of any data on the completed declaration. The tax billing becomes delinquent and subject to a penalty 30 days after the first billing date.

6. How is the tax computed?

In Nevada, property taxes are based on "assessed value." In the case of business personal property tax, a "taxable value" is arrived at by reducing the original or acquisition cost by the applicable depreciation factors that may be found in the schedules which are linked above. Assessed value is computed by multiplying the taxable value by 35%, rounded to the nearest $1.00. To calculate the tax on your business that does not qualify for the tax abatement, let’s assume you have a business with the following equipment in the City of Fallon with a tax rate of $3.50 per hundred dollars of assessed value. To determine the tax see the example below: 

Office furniture was purchased one year ago at a cost of .....................$1,200

The taxable value after depreciation is 1,200 x .87 = ...........................$1,044

A computer was purchased year ago at a cost of ................................$1,000

The taxable value after depreciation is 1,000 x .33 = ..............................$330

The total taxable value for above equipment is 1044 + 330 = ..............$1,374

The assessed value for the above equipment is 1,374 x .35 =................$481

The tax on the equipment would be 481 x .035 = ............................... $16.84

**The tax rates vary by district.

7. How do I obtain a business personal property declaration?

Declarations are normally mailed to businesses of record by July 1 of each year. If you do not receive a declaration by July 15, please call our office at (775) 423-6584. The office is located at 155 North Taylor Street, Suite 200, Fallon, NV 89406.

8. Where can I get assistance in completing the business personal property declaration?

Most questions pertaining to the Business Personal Property Declaration can be answered by calling our office at (775) 423-6584. Our staff is happy to answer any questions you may have regarding the Business Personal Property Declaration, or schedule a convenient time to meet with you. Real and Personal Property Appraisers must be certified by the State of Nevada, and are required to maintain the certification through a program of continuing education.

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Planning Department

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1. Does Churchill County have a zoning ordinance?

Yes, a zoning ordinance and land use plan have been adopted and must be referred to before any improvements are made to a piece of property. Title 16, Chapter 16.08 of the Churchill County Code addresses zoning.

2. Is my property in the flood zone?

Using the Assessor Parcel Number (APN) or the Property Address you can check if a property is in a flood zone with the Flood Zone Finder Map.  You can also call the Planning Department at (775) 423-7627 and we can check for you.

3. Who do I contact for address verification?

Contact the Planning Department at (775) 423-7627 with the address you wish to verify.  

The Planning Department also assigns new addresses. In order to obtain a new address, you need to know the Assessor Parcel Number (APN) for your property. Then complete an Address Request Form and bring in a site plan showing your property and the approximate location of the driveway. Please include approximate locations of neighboring properties driveways on the site plan.

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Property Tax Cap Claim Form

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1. What is the Partial Tax Abatement or the Tax Cap?

Nevada Revised States (NRS) 361.471 through 361.4735 provides for a Partial Tax Abatement of property taxes and is commonly referred to as the "Tax Cap". The Tax Cap limits the amount your property taxes can increase from the last fiscal tax year to the current fiscal tax year. Any amount over the tax cap limit is abated. The Tax Cap does not apply to new construction, new value placed on the assessment roll or changes in actual or authorized use. The Tax Cap does not mean your taxes will increase. It means that if your taxes increase, they will not increase by more than a certain percentage.

2. By what percentage can my property taxes increase?

For property that is your primary residence in Nevada or property that is rented at or below the low income housing (HUD) rent level, you may file this claim form to receive the "Low Tax Cap", which cannot exceed 3%. All other types/uses of qualifying property receive the "High Tax Cap", which cannot exceed 8%.

3. Why am I receiving this form?

You received this form to give you the opportunity to claim the Low Tax Cap. Various reasons may prompt this form to be sent to you. This form overrides any forms that may have been filed in past years for this parcel. Anytime you receive this form and you believe you qualify for the Low Tax Cap, the form needs to be filed with the Assessor's Office to establish or reestablish your qualification. To file the claim for the Low Tax Cap, complete the form received and return it to our office.

4. What properties qualify as a primary residence?

A property can qualify as your primary residence if it meets all of the criteria below:

1. A recorded owner resides at the property, whether or not the owner lives there full-time 
2. The owner does not claim another property in Nevada as their primary residence
3. The owner does not rent or lease the property out on a nightly, weekly, monthly or other short or long term basis (roommates that occupy the home simultaneously with the owner are an exception).

For the official language please refer to Nevada Revised Statute (NRS) 361.4723(6)(b).

5. What if I have a family member who lives at the property and pays the mortgage?

If a family member that is not an owner on the deed to the property lives at the property and pays the mortgage it is considered a rental and the amount they pay should be reported on this claim form as rent.

6. How do I know if my rental property will qualify for the low or high tax cap?

A rental property may qualify for the Low Tax Cap if the maximum amount of monthly rent collected between April 1, 2018 and March 31, 2019 is at or below the fair market rent amount as determined for Churchill County pursuant to NRS 361.4724. In order for our office to determine if your rental property qualifies for the Low Tax Cap our office needs to know how many bedrooms are in this residence, the maximum amount of monthly rent charged to your tenant(s) between April 1, 2018 and March 31, 2019 and whether the rent amount paid by your tenant(s) included the heat and electric. The State of Nevada Department of Taxation publishes the maximum rental limits each year and can be found on their website. If the amount of rent your tenant pays exceeds the fair market rent published, the property does not qualify for the Low Tax Cap and you do not need to file this claim form.

7. What if this parcel is not my primary residence or a rental?

If, as of July 1, 2019, this property will not be occupied, is under construction, was abandoned, is no longer usable as a dwelling or if the property will be used for any other reason other than as your primary residence or a residential rental, the property will not qualify for the Low Tax Cap and you do not need to file this claim form.

8. What should I file if this property is up for sale and escrow is expected to close prior to July 1, 2019?

If the property has, or is being, sold and you will no longer be the owner on July 1, 2019, you may disregard this form. Our office will update our ownership records after the new deed is recorded and will mail a Property Tax Cap Claim Form to the new owner.

9. What if I missed the deadline listed on this form?

If it is prior to June 30, 2020 you may still submit the form to our office. Our office will process this form and notify the Churchill County Treasurer's Office of any change in qualification. The Treasurer's Office will notify you if there is any adjustment to your tax bill.

10. Can I appeal the Tax Cap decision made for my property?

Pursuant to NRS 361.4734, a taxpayer who is aggrieved by a determination of the Tax Cap decision made for their property, may file a written petition to the County Assessor. The deadline to appeal the tax cap for the 2019/2020 fiscal year is June 30, 2020. You may obtain an appeal form by calling our office at (775) 428-6584.

11. Who determines the high tax cap each year? How are the low income housing rent levels determined?

We receive our information from the Nevada Tax Commission through the Nevada Department of Taxation. For more information please visit https://tax.nv.gov/. For any other questions, please contact the Assessor's Office at (775) 423-6584 or email us.

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Real Property

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1. What is "real property" or "real estate"?

According to NRS 361.035, "real estate” or “real property” means:
(a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of this state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state.
(b) Any mobile home, factory-built housing or manufactured home which meets the requirements of NRS 361.244.
(c) The ownership of, or claim to, or possession of, or right of possession to any lands within this state.
(d) The claim by or the possession of any person, firm, corporation, association or company to any land.
2. The property described in subsection 1 must be listed under the head of “real estate.”
3. Except as otherwise provided in NRS 361.2445, when an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, the property must be classified as personal property, and not real estate.
4. For the purposes of this chapter, “real estate” or “real property” does not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.

2. How does the Assessor determine taxable value of real property?

Each Assessor’s office in Nevada estimates the property’s “taxable” value by considering its location, zoning, actual use, etc. Land values are estimated from market sales of vacant property, or other recognized appraisal methods when vacant sales are limited or non-existent. The taxable value of buildings, structures, etc., is the estimated replacement cost new, using approved costing in accordance with the Nevada Administrative Code, less depreciation. The land value is then added to the properties improvements value, if any, to arrive at the property’s overall taxable value. The taxable value arrived at may not exceed the properties “Full Cash” or “Market Value”. If a structure has been removed from the property and the Assessor’s office is notified, the Assessor will delete the value from the assessment. Also, if on or after the lien date there was partial or total destruction of an improvement and the property was rendered unusable for not less than 90 consecutive days, the owner of the property may be entitled to an adjustment or credit.

NRS 361.227

3. What is the appraisal methodology according to Nevada Law?

Property in Nevada is required to be reappraised (revalued) at least once, every five years. All property is revalued annually in Churchill County. The county is divided into five reappraisal areas and one of those areas will be visited annually, within the five year period. Additional appraisals may occur when improvements are added, new structures are built or because of use or zoning changes. Sales or purchases of a property do not require a re-assessment of the property. In the state of Nevada, there are two components to your valuation. The land value set according to current market values (NAC 361.118) and the improvements to the land are valued using the approved Marshall and Swift costing manual and Nevada Tax Commission approved Rural Manual in accordance with the Nevada Administrative Code (NAC 361.128). A depreciation factor of 1.5% per year is applied to the age of the improvements, structures, etc, up to a maximum of 50 years. Land values are derived from market sales or other recognized appraisal methods, in accordance to the Nevada Revised Statutes, and are added to the improvement values. All of these values are updated annually.

NRS 361.227

4. How can my property taxes go up if my property values go down?

During the 2005 session, the Legislatures provided for a partial abatement of taxes by limiting or "capping" the amount a tax bill can increase from year to year. The increase is limited to 3% for an owner occupied primary residence (single-family home, townhouse, condominium or manufactured home) and certain qualified rental properties. Tax bills for all other properties (residences that are not owner occupied, land, commercial buildings, business personal property, aircraft, etc.) are limited to a percentage not to exceed 8%. • If the property is your primary residence within the State of Nevada, the abatement equals the amount of taxes that exceed last year`s tax bill plus 3%. • If the property contains rental unit(s) and the rent on all units within the property are at or below the fair market rent for the county in which the dwelling is located, as most recently published by the United States Department of Housing and Urban Development, the abatement equals the amount of taxes which exceed last year`s tax bill plus 3%. • Most other properties (rental units where the rent exceeds the HUD guidelines, commercial, industrial, vacant land, mixed use, etc.), except as noted below, are subject to an abatement at a higher level, which is calculated by comparing the following:

(1) The greater of: (a) The average percentage of change in the assessed valuation of all the taxable property in the county, as determined by the Department, over the fiscal year in which the levy is made and the 9 immediately preceding fiscal years; (b) Twice the percentage of increase in the Consumer Price Index for all Urban Consumers, U.S. City Average (All Items) for the immediately preceding calendar year; or (c) Zero; or (2) Eight percent, whichever is less. Because the current year tax bill is calculated based on the prior year tax bill, changes in assessed value do not have as much impact on a tax bill (up or down) as they did prior to the law change. The abatement is the amount of additional taxes that would have been owed if not for the tax cap. For a property with a 3% tax cap, if the 2008 tax bill was $1,000 the 2009 tax bill could be no more than $1,030 even if the calculated taxes (assessed value x tax rate) were $1,050. In the example above the $20 difference between the actual tax bill of $1,030 and the calculated tax bill of $1,050 is the abatement. NRS 361.4722 through NRS 361.4733

5. Why did my abatement go away?

The abatement amount is identified on the tax bill. A decrease in assessed value will not result in a decrease in taxes until the prior year`s tax bill plus your tax cap percentage is greater than your actual calculated taxes. In an increasing market you may receive abatement for each year. In a declining or stagnant market your tax bill may eventually increase until there is no abatement for a tax year.
For most properties, fiscal year 2004/05 is the base year for applying the tax cap and calculating the abatement. Although values may have increased in succeeding years, the new law limits the increase to a tax bill to 3% or 8%.
Any increase in value (except increases due to improvement to or changes in the actual or authorized use of the property) that would cause a property owners tax bill to increase by more than 3% or 8% results in an abatement of the taxes.
For parcels created after fiscal year 2004/05, which are designated as "new parcels", the base year would be the year the parcel was created and the abatement and tax cap would apply from that year forward. For properties that are below the “capped values” your taxes will be based on the Assessed value times the applicable tax rate.

6. What if you disagree with the value the Assessor places on your property?

If, in your opinion, the taxable value of your property exceeds the value indicated in the real estate market, please call or come in to the Assessor’s Office and discuss your appraisal with a certified appraiser. The Assessor welcomes the opportunity to review any evidence you can provide that will show the valuation is unrealistic. If, after discussing the matter with the Assessor’s staff, a difference of opinion still exists, you may appeal your assessment to the County Board of Equalization. You may obtain the forms from the Assessor’s Office during the month of December and until the deadline for filing, which is January 15, unless it falls on a holiday or weekend, which would make the deadline the next business day. Please call (775) 423-6584 to have an appeal form mailed to you. The forms are relatively easy so you may represent yourself rather than incur legal expenses. If the County Board, after hearing your petition, still agrees with the Assessor’s appraisal, you may appeal the County Board’s decision to the State Board of Equalization. If the State Board also agrees with the Assessor’s Office and you still disagree, you may take your appeal to District Court.

NRS 361.355

7. Property tax exemptions:

The Nevada Legislature provides for property tax exemptions to individuals meeting certain requirements. Some of these include veterans, disabled veterans, surviving spouses, blind persons, and property owned by religious, educational or non-profit organizations.
Exemption Programs

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Recorder

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1. Displaying document images larger in Java-Oneview

The document display comes up originally very small; to make the screen larger;

1. Click on Magnify Icon.
2. Click on Task Bar Back Icon

This make the document display larger.

2. How do I fill out the name field in browse our files?

When searching browse our files always use last name first then comma, space first name; when searching for a company use company name only; if searching for a person trust always use last name "trust", first name.

3. How do I search a certain document type?

The best way to look for a specific type of document is to use the "Select" button next to the "Document Type" and scroll through the list of documents. Remember to check "amended" document types also.

4. How do I search section, township and range?

In the name field you would put T_N R_E Sec.

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Roads

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1. Why doesn't the county maintain all the roads in Churchill County?

A list of county-maintained roads can be found at: https://www.churchillcountynv.gov/DocumentCenter/View/16848/MASTER-Road-Inventory_012023. In general, the county does not maintain dirt roads and roads on private land.

County Maintained Roads

2. Are my property taxes or registration fees used to fund the County Road Department?

No. The County Road Department receives no money from property taxes or registration fees. The Road Department is funded by local gas tax collections. This rate is $0.09 per gallon of gasoline. Taxes on diesel fuel are allocated to the state of Nevada and do not contribute to the maintenance of county roads.

3. Who needs an encroachment permit?

Any person, contractor, or public utility performing work within a county right of way or road easement needs an encroachment permit. Standard road easements are 60 feet wide (30 feet on both sides from the center of the roadway). The $50.00 permit fee for a residential encroachment permit will be waived for driveways, landscaping, and fencing, if the Road Department is notified during the planning phase.

Encroachment Application

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Tax Abatement

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1. Who is eligible for the 3% tax cap?

All owner occupied homes (including single-family homes, condos, townhouses and manufactured homes) that are used as primary residences qualify for the 3% tax cap. Also, rental units may be eligible if all the units are rented for equal to or less than the HUD median market rents, less utilities.

2. What is capped by the legislation?

Nevada Revised Statues NRS 361.4723 provides for a partial abatement of the ad valorem taxes levied in a county. This partial abatement results in a “Tax Cap”. The tax cap will limit the increase of your tax bill to 3% for your primary residence within Nevada or rental properties where the rent charged does not exceed the fair market rent, less utilities, for the county in which the dwelling is located, as most recently published by HUD. Most other property will receive an alternative "Cap", which is not to exceed 8% over the previous year’s tax bill in Churchill County. It does not limit the increase in assessed value.

3. How does the tax cap affect my exemption?

The exemption will be applied to the tax bill after the cap is applied.

4. Why did my bill go up by more than the prescribed cap from last year’s bill?

• An exemption, which was applied to last years tax bill, was removed for the current year.
• There was a change in use for the property, such as a zoning change or mobile home conversion.
• There was new construction on the property.
• New, voter approved increases were levied.

5. What if my tax bill did not increase by the amount of the corresponding cap?

Any property where the percentage of tax increase was less than the corresponding cap will only be billed the original increase of the taxes. The tax bill will not automatically be increased by the corresponding cap.

6. What if I rent out a room in my primary residence?

If you live in the home you own, it is considered your primary residence and therefore qualifies for the 3% tax cap.

7. What if I rent out my guesthouse?

The owner’s primary residence will receive the 3% abatement. If the rental rate on the guest house is below the HUD median market rent, the entire property will be capped at 3%. If the rental rate is above the HUD rate, that portion of the property valued for the rental will be capped at 8%. The net cap will then be proportionate between 3 and 8 percent, depending on the respective value of the houses.

8. Is the land my manufactured home sits on eligible for the 3% cap on taxes?

• If you own both the land and the manufactured home, and occupy the manufactured home as your primary residence, you are eligible for the 3% tax cap on the land and manufactured home.
• If you own the manufactured home but not the land, the manufactured home is eligible for the 3% tax cap.
• If you own the land but not the manufactured home you would be eligible for the 3% tax cap only if the space rent is less than the HUD median market rent, less utilities.
• If you own the land and the manufactured home but it is used as a rental, you are eligible for the 3% tax cap only if the rent charged is equal to or less than the HUD median market rent, less utilities.

9. Why did I receive an owner occupancy card?

A separate post card is mailed for every property that changes ownership, address or other parcel change.

Properties receiving an owner occupancy card for single-family residences, sign and check the appropriate box for the residence and return the card to the Assessor's Office.

If you rent a single-family residence to another party, then sign and check the RENTAL PROPERTY box and return the card to the Assessor’s office. A follow-up survey asking for rental rates will be sent to all properties that have indicated a rental. The appropriate cap will be determined by the reported rental rate.

10. How do I qualify for a 3% tax cap for rental property?

Each rental unit on the parcel must be rented for equal to or less than the HUD median market rent, less utilities. All units must qualify.

HUD Median Market Rents in Churchill County for the current tax year are listed on the Department of Taxation website at the link below (Maximum rent allowed for each type of unit according to the number of bedrooms).

The updated U.S. Housing and Urban Development (HUD) amounts are available in April or May annually.

You should contact the Office at (775) 423-6584 if you have any questions.

Department of Taxation:
Fair Market Rents

11. What if I run a business in my primary residence? Does my property still qualify for the 3% tax cap?

Yes, property used in the operation of a home business can still be considered as a primary residence.

12. What if my primary residence is on the same parcel as my business?

Mixed-use parcels are eligible for the 3% tax cap for the portion of the property that is the owner occupied primary residence.

13. What if I sell my home or purchase a new home?

The transfer of ownership of property will trigger a new post card to be mailed to the new owner to verify the status. The new post cards will be mailed annually.

14. I received the 3% tax cap, why did my assessed value go up by more than 3%?

The 3% tax cap is applied to your tax amount, not the assessed value of your property.

15. Can I apply for or change my cap over the phone?

No, you must sign the post card and, if necessary, the rental questionnaire as the property owner. We can send the documents to you if you call our office at 775-423-6584 and request them or you may come into the office at 155 North Taylor Street, Suite 200.

16. Do all owners of a given property have to sign the post card?

No. Any owner or legally authorized agent may sign the postcard.

17. I have multiple properties owned by a trust that the trustees live in. Will the 3% tax cap apply to these properties?

As long as the residence is the primary residence of a trustee the property will qualify for the 3% cap.

18. Was my tax rate capped by this legislation?

No, only the amount of increase on your tax bill was capped.