2013/2014 SECURED ASSESSMENT ROLL
CARSON CITY, NEVADA
DAVID A. DAWLEY, ASSESSOR
The 2013/14 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, to be published in a local newspaper before January 1st of each year. In addition, an assessment notice was recently mailed to each property owner comparing values with those of the 2012/2013 tax year.
You may view the current and prior assessment lrolls 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 www.carson.org .
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 intercounty properties that do not appear here.
2013-14 Secured Assessment Roll
Prior Assessment rolls:
2012-13 Secured Assessment Roll
2011-12 Secured Assessment Roll
2010-11 Secured Assessment Roll
2009-10 Secured Assessment Roll
2008-09 Secured Assessment Roll
2007-08 Secured Assessment Roll
2006-07 Secured Assessment Roll
QUESTIONS AND ANSWERS ABOUT YOUR ASSESSMENT
What is the role of the Assessor’s Office? The Assessors 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 most probable sale price 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 or visit the Assessors website at: www.carson.org/Assessor.
How is my tax computed? Prior to April 6, 2005, your assessed value, which is 35% of your total taxable value, was multiplied by your tax districts tax rate to determine the amount of tax due.
However, 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 years tax bill of the owners' primary residence (single-family house, townhouse, condominium or manufactured home). The 2013/14 Secured Assessment Roll lists the assessed value that your 2013/14 taxes will be based on if your property is no longer receiving an abatement. Properties that still have a gap between the assessed value and the amount that your taxes were based on for the 2012/13 year will then receive a cap between 3 and 8%.
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. Your tax bill will be mailed to you in July of 2012. 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.
Who determines the tax rates? The Carson City Board of Supervisors determines each tax districts tax rate in June for the following fiscal tax year. Though your property value has decreased, unless the Board of Supervisors decreases the 2013/14 tax rate, your taxes may not go down.
Why do my taxes change? Prior to April 6, 2005, your taxes changed when your tax rate or assessed value changed. In most situations, your property will increase by the amount of the tax cap that has been placed on the parcel. 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 as stated above. The overall 2013/14 tax rates may stay the same or could go slightly lower than those of the 2012/13 tax rates.
The value of my home is decreasing, why are my taxes going up? Each year property taxes are calculated based on the assessed value times the tax rate. This calculation is compared to the prior year's tax bill plus the cap (either 3% or 8%). Whichever value is lower, will be the amount the taxes a based on for the current year.
Values in Carson City have dramatically fallen over the last few years. However, some have not fallen to pre 2004 year which was the "base year value" established by the Nevada Legislature for the property tax cap. In a rapidly increasing real estate market, like we experienced in the 2000's the difference between the taxable value of your property and the actual market value was substantial. In many cases, the cap between the taxable value and the base year value still exits, in these instances properties will still see an increase in their tax bill even though their values did in fact decrease. The increase will not exceed the determined tax cap.
How often can my assessed value change? All property in Carson City is re-costed each year. The Carson City Assessors office also values all land on an annual basis. Additional appraisals occur when improvements are added; removed or new structures are built. The reappraisal area for the 2013/14 tax year was in Book 9 and Book 10, pages 66 and 67, the urban southwest portion of Carson City. Most parcels will see a change in the assessed value annually.
What if I believe the market value of my property is less than the appraised value shown or that my property was assessed differently than comparable property? Contact the Assessors Office to discuss and receive copies of your appraisal. If you still disagree, the Assessors Office will give you a form to file with the County Board of Equalization no later than January 15, 2013, for a hearing in January or February 2013. 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 12, 2013. Further appeals may be made to the District and Supreme Courts.
What are the installment due dates for the 2013/14 tax bill?
1st installment due - August 19, 2013
2nd installment due - October 7, 2013
3rd installment due - January 6, 2014
4th installment due - March 3, 2014
For your convenience we are now accepting property tax payments online at: www.carsonpayments.com
Why didn’t I receive a Personal Property (Mobile Home, Aircraft, Commercial Business, etc.) tax bill? If your tax bill amount is $15.00 or less for the fiscal year, the Nevada Tax Commission has determined that you are exempt from taxation per NRS 361.068.
(PROPERTY TAX OR MOTOR VEHICLE REGISTRATION)
The State of Nevada offers tax exemptions to eligible surviving spouses, veterans, disabled veterans, and blind individuals.
How much are the exemptions?
The Surviving spouse exemption entitles you to $1,210 of assessed valuation deduction for the 2012/13 fiscal year. Conversion into actual cash dollar savings varies depending on the tax rates; currently, it is approximately $43 off the personal property taxes or up to $48 off the basic governmental service tax portion on your motor vehicle registration.
The 2013/14 Surviving spouse exemption will entitle you to $1,230 of assessed valuation deduction. Conversion into actual cash dollar savings varies depending on the tax rates; it will be approximately $43 on real estate or personal property taxes or up to $49 off the basic governmental service tax portion on your motor vehicle registration.
The Veteran exemption entitles you to $2,340 of assessed valuation deduction for the 2012/13 fiscal year. Conversion into actual cash dollar savings varies depending on the tax rates; currently, it is approximately $86.00 off the personal property taxes or up to $97.00 off the basic governmental service tax portion on your motor vehicle registration. Veterans may pay the exemption amount and donate that portion to the construction and maintenance of a veterans’ retirement home.
The 2013/14 Veteran exemption will entitle you to $2,460 of assessed valuation deduction. Conversion into actual cash dollar savings varies depending on the tax rates; it will be approximately $87 on real estate or personal property taxes or up to $98 off the basic governmental service tax portion on your motor vehicle registration.
The disabled veteran exemption amount will depend upon the percentage of permanent service-connected disability.
The 2012/13 fiscal year amounts are:
60 to 79% disabled - $12,100 assessed value (approx. $430 personal property or up to $484 vehicle)
80 to 99% disabled - $18,150 assessed value (approx. $646 personal property or up to $726 vehicle)
100% disabled - $24,200 assessed value (approx. $861 personal property or up to $968 vehicle)
The 2013/14 fiscal year amount will be:
60 to 79% disabled - $12,300 assessed value (approx. $437 real/personal property or up to $492 vehicle)
80 to 99% disabled - $18,450 assessed value (approx. $656 real/personal property or up to $738 vehicle)
100% disabled - $24,600 assessed value (approx. $875 real/personal property or up to $984 vehicle)
The Blind exemption entitles you to $3,630 of assessed valuation deduction for the 2012/13 fiscal year. Conversion into actual cash dollar savings varies depending on the tax rates; currently, it is approximately $129 off the personal property taxes or up to $145 off the basic governmental service tax portion on your motor vehicle registration.
The 2013/14 Blind exemption will entitle you to $3,690 of assessed valuation deduction. Conversion into actual cash dollar savings varies depending on the tax rates; it will be approximately $131 on real estate or personal property taxes or up to $148 off the basic governmental service tax portion on your motor vehicle registration.
When should I apply for an exemption? 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. The deadline to place your 2012/13 exemption on Real Property Taxes was June 15, 2012. If you wish to place your exemption on your Real Property Taxes for the next fiscal year, please notify our office before June 15, 2013. You must apply for your exemption in the county in which you reside.
How do I apply for an exemption? If you believe you are eligible for an exemption, bring your Nevada Drivers License or Nevada I.D. card and the necessary documentation listed below. The exemption applications can also be found at:
You can download the application and bring the necessary documentation to our office, located at 201 N. Carson Street, Suite # 6.
Surviving Spouse Exemption: We will need a copy of your spouse's certificate of death. You must have been married at the time of his/her death and have not remarried. 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.
Veteran Exemption: Separation papers from the United States Armed Forces showing an honorable discharge, entry and discharge dates, and a minimum of ninety (90) continuous days on active duty during one of the following major conflicts:
April 6, 1917 and November 11, 1918 or
December 7, 1941 to December 31, 1946 or
June 25, 1950 to January 31, 1955 or
January 1, 1961 to May 7, 1975 or
September 26, 1982 to December 1, 1987 or
October 23, 1983 to November 21, 1983 or
December 20, 1989 to January 31, 1990 or
August 2, 1990 to April 11, 1991 or
December 5, 1992 to March 31, 1994 or
November 20, 1995 to December 20, 1996
Or if you have served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 or have served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the Government of the United States, which a medal has been authorized by the Government of the United States, regardless of the number of days served on active duty, and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or who, having so served, is still serving in the Armed Forces of the United States, may be exempt from taxation. The amount of assessed valuation that is exempt from taxation is pursuant to NRS 361.090, subsection 1 (some confilicts may require the veteran to fill out an affidavit stating how they served in direct support of that conflict).
Disabled Veteran: Separation papers from the United States Armed Forces showing an honorable discharge and your documentation from the Veterans Administration showing a minimum of 60% permanent service-connected disability.
Blind Exemption: 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 Assessors office.
The assessment list was published in the Nevada Appeal per NRS 361.300 at a cost to the Carson City taxpayers of $8,500 on December 13, 2012.
I hereby certify that the 2013/2014 Carson City Secured Assessment Roll is complete and open for inspection by interested persons at the Carson City Assessors Office.
DAVID A. DAWLEY
CARSON CITY ASSESSOR