2016/2017 SECURED ASSESSMENT ROLL
CARSON CITY, NEVADA
DAVID A. DAWLEY, ASSESSOR
The 2016/17 Secured Tax Roll is available for your review pursuant to NRS 361.300 (3) (b).
The Tax Roll Listing may be viewed at the Carson City Public Library or at the
Carson City Assessors Office.
Nevada Revised Statute (NRS) 361.300 requires a list of all taxpayers’ secured property and their total valuation be made available at the Assessor’s Office in Carson City, or on the Carson City Assessor’s Office website at www.carson.org/assessor before January 1st of each year. In addition, an assessment notice was recently mailed to each property owner comparing values with those of the 2015/16 tax year.
You may view the current and prior assessment rolls by clicking on the one of the options below. The Assessment Roll is listed in alphabetical order by the owners name. To view more detailed information about a particular parcel, please visit our website at http://www.carson.org/assessor
The valuation of unsecured property, e.g., mobile homes, aircraft, commercial personal property, etc., is developed throughout the year and, therefore, does not appear here. The Nevada Department of Taxation does the billing, collection and distribution of all taxes for inter-county properties that do not appear here.
Prior Assessment Rolls:
EXPLANATION OF ASSESSMENT ROLL COLUMN HEADINGS
EX: An asterisk (*) indicates a personal exemption is applied to the property.
Name: Owners’ name on Assessors records as of November 15, 2015.
Et al: Indicates additional owners(s).
TR or TT: Indicates a trust or trustees.
Yr Appr: Year that parcel was last appraised.
Dist.: Tax District.
Parcel: Assessor’s Parcel Number.
Land: Assessed value of the land.
Bldg’s etc: Assessed value of the buildings and other structures or improvements.
Prop: Assessed value of the personal property attached to the real property assessment list.
Total: Total Assessed Value.
PROPERTY TAX RATES
The tax rate is proposed in April of each year based on the budgets prepared by the various local governments: counties, cities, school districts and general or special improvement districts such as fire protection districts, etc. The property tax bill separately states the various rates levied in the county, including any rate levied for debt. The operating rates for the county, each town and each general and special district functions within each county are respectively determined by the County Commission, Town Boards, Improvement Districts and other District Boards to cover the functions for which they are responsible. Those rates may increase, decrease or remain the same, depending on the actions of the elected officials. Other rates, such as the school district operating and indigent fund rates are set in Nevada Revised Statutes. Debt rates are usually voter approved, although local government debt shorter than 10 years is approved by the Department of Taxation and the rate for State debt is set by the legislature.
Prior to the budget hearings held in the third week of May, the County will publish a newspaper ad which identifies any property tax rate increases and the times and places for the different budget hearings. These budget hearings present an opportunity for you to question expenditures and the property tax rates, which will be set to cover the proposed expenditures.
The local government’s budget must be adopted no later than June 1. In June of each year, the Nevada Tax Commission approves the property tax rates based on the budgets submitted by the local governments.
The Carson City Board of Supervisors certify each tax districts rate in June of each year for the following fiscal year. These rates are then applied to the assessed values of the property set by the Carson City Assessor as of July 1 each year.
PROPERTY TAX ABATEMENTS
On April 6, 2005, the Nevada State Legislature passed Assembly Bill 489, which provides property tax relief to all citizens through a partial abatement of taxes. This abatement provides a 3% tax cap on the previous year’s tax bill of the owner’s primary residence (single-family house, townhouse, condominium or manufactured home).
This office sends out verification cards to homeowners in Carson City throughout the year. It is imperative that the postcard be returned to our office in order to receive the tax relief. Only one property may be selected in the State of Nevada as a primary residence. Some rental dwellings that meet the low-income rent limits may also qualify for the 3% cap. There is an alternative tax cap, not to exceed 8%, on taxes that apply to the following: residences that are not owner occupied, commercial property, raw land, business personal property, aircraft, etc. New construction, new personal property or property that has a change of use may not qualify for any cap this fiscal year, but will qualify next year.
Your 2016/17 taxes will be based on your 2016/17 assessed valuation if your property is no longer receiving an abatement. The assessed value is multiplied by the tax rate and then compared to your 2015/16 taxes plus the cap (either 3% or the alternate cap). Whichever value is lower, will be the amount the taxes are based on for the current year.
In the instances where the taxable value has increased; regardless of the percentage of this increase, the tax amount for the upcoming tax year is capped and will not exceed the 3% or alternate tax cap. Your taxes can not increase more than the tax cap amount with the exception of any new construction, additions to structures, parcel map changes or change in use. These situations fall outside of the tax cap.
Your taxes can also change due to an increase or decrease in the tax rate that is set by the Carson City Board of Supervisors.
ASSESSED VALUE EXPLANATION
The Assessor’s Office discovers all taxable property and determines its taxable value for tax purposes in accordance with Nevada Law. Per NRS 361.227, the total taxable value must not exceed a property’s “full cash value” in a competitive market. NRS 361.225 requires that the assessed value be 35% of the taxable value calculated in accordance with NRS 361.227.
To compare sales, review your appraisal or view parcel maps, we encourage you to visit our office at 201 N. Carson St., Ste. 6 or visit the Assessors website at: http://www.carson.org/assessor .
All property in Carson City is re-costed each year. The Carson City Assessor also values all land on an annual basis. Additional appraisals occur when improvements are added; removed or new structures are built. Most parcels will see a change in the assessed value annually.
HOW TO FILE AN APPEAL
If you believe the market value of your property is less than the appraised value or taxable value shown on your assessment, contact the Assessor’s Office to discuss and receive copies of your appraisal. If you still disagree, the Assessor’s Office will give you a form to file with the County Board of Equalization no later than January 15, 2016, for a hearing in January or February 2016. Persons who are not satisfied with the County Board of Equalizations decision may file an appeal to the State Board of Equalization no later than March 10, 2016. Further appeals may be made to the District and Supreme Courts.
PROPERTY TAX DUE DATES
Your 2016/17 tax bill will be mailed to you in July by the Carson City Treasurer.
1st installment due: 08/15/16
2nd installment due: 10/03/16
3rd installment due: 01/02/17
4th installment due: 03/06/17
For your convenience, the Carson City Treasurers Office is now accepting property tax payments online at: www.carsonpayments.com
PERSONAL TAX EXEMPTIONS
The State of Nevada offers tax exemptions to eligible veterans, disabled veterans, surviving spouses and blind individuals. These exemptions can be applied to property tax or the governmental service tax portion on your motor vehicle registration.
Assessed Value: $2,560
Property Tax: $90.00
DMV benefit: $102.00
Assessed Value: $2,600
Property Tax: $91.00
DMV benefit: $104.00
Requirements: You will need to provide a copy of your DD214 which needs to show an honorable discharge, entry and discharge dates, days of active duty during one of the major conflicts:
04/06/1917 and 11/11/1918 or
12/07/1941 and 12/31/1946 or
06/25/1950 and 05/07/1975 or
09/26/1982 and 12/01/1987 or
10/23/1983 and 11/21/1983 or
12/20/1989 and 01/31/1990 or
08/02/1990 and 04/11/1991 or
12/05/1992 and 03/31/1994 or
11/20/1995 and 12/20/1996 or
If you meet the requirements as set forth in NRS 361.090, you MAY BE eligible for an exemption. Please visit the site below for further information. http://www.carson.org/index.asps?page=1381
Disabled Veteran Exemption
2015/16 (60 to 79%)
Assessed Value: $12,800
Property Tax: $450.00
DMV benefit: $512.00
2015/16 (80 to 99%)
Assessed Value: $19,200
Property Tax: $675.00
DMV benefit: $768.00
Assessed Value: $25,600
Property Tax: $901.00
DMV benefit: $1,024.00
2016/17 (60 to 79%)
Assessed Value: $13,000
Property Tax: $457.00
DMV benefit: $520.00
2016/17 (80 to 99%)
Assessed Value: $19,500
Property Tax: $686.00
DMV benefit: $780.00
Assessed Value: $26,000
Property Tax: $915.00
DMV benefit: $1,040.00
Requirements: You will need to provide documentation from the Armed Forces of the US, certificate of satisfactory service or certificate from the US Department of Veterans Affairs that indicates the total percentage of his/her permanent service-connected disability; per NRS 361.091.
Veterans may pay the exemption amount and donate that portion to the construction and maintenance of a veterans’ retirement home.
The surviving spouse of a disabled veteran who was eligible for a disabled veteran exemption at the time of his/her death may also be eligible to receive the disabled veteran exemption. Same requirements apply.
Surviving Spouse Exemption
Assessed Value: $1,280
Property Tax: $45.00
DMV benefit: $51.00
Assessed Value: $1,300
Property Tax: $45.00
DMV benefit: $52.00
Requirements: You must have been married at the time of his/her death and have not remarried. You will need to provide a copy of your spouse’s death certificate. Per NRS 361.080.
Assessed Value: $3,840
Property Tax: $135.00
DMV benefit: $154.00
Assessed Value: $3,900
Property Tax: $137.00
DMV benefit: $156.00
Requirements A doctor’s statement verifying your visual acuity does not exceed 20/200 in the better eye when corrected, or your field of vision subtends an angle of 20 degrees or less; form supplied by the Assessor’s Office per NRS 361.085.
When to apply: An application to use an exemption on secured (real) property must be made on or before June 15 for the following fiscal tax year. An application to use an exemption on unsecured (personal) property or motor vehicle may be made any time on or before the date the taxes are due.
ALL APPLICATES MUST apply in the county in which they reside, have a Nevada Driver’s License or Nevada I.D. card. The Carson City Assessor’s office is located at 201 N. Carson St., Ste. 6, Carson City, NV 89701.
I hereby certify that the 2016/17 Carson City Secured Assessment Roll is complete and open for inspection by interested persons.
DAVID A DAWLEY
CARSON CITY ASSESSOR