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How do I appeal my property tax assessment?

County Assessor (informal review) / County Board of Equalization - CBOE (formal county appeal) / Nevada State Board of Equalization - SBOE (state appeal) / District Court (judicial review)
Step by Step

How to do it

  1. Watch for your Notice of Assessment: County Assessors mail assessment notices to property owners by December 18 of each year (for the upcoming fiscal year beginning July 1); review immediately upon receipt
  2. Contact County Assessor informally first - phone or in-person meeting; request a copy of your most recent appraisal (assessor must provide within 15 days for nominal copying fee); many issues resolved through informal discussion
  3. COUNTY BOARD OF EQUALIZATION (CBOE): file a formal appeal:
  4. REAL PROPERTY DEADLINE: File appeal by JANUARY 15 (the fiscal year to which the taxes apply; e.g., for FY 2026-27 taxes, file by January 15, 2026)
  5. PERSONAL PROPERTY (assessed before Dec. 15): appeal to CBOE by January 15
  6. PERSONAL PROPERTY (assessed after Dec. 15): appeal directly to State Board of Equalization (SBOE) by May 15
  7. Obtain the Taxpayer Petition for Appeal form from your county Assessor's office; file with the county assessor or county clerk (varies by county)
  8. CBOE holds hearings January-February; must conclude by end of February
  9. Receive CBOE written decision
  10. NEVADA STATE BOARD OF EQUALIZATION (SBOE): if unsatisfied with CBOE decision:
  11. File appeal postmarked ON OR BEFORE MARCH 10
  12. SBOE located at: 3850 Arrowhead Drive, Carson City, NV 89706; (775) 684-2160
  13. SBOE hearing officer or full board hears case; formal proceeding
  14. SBOE issues written decision
  15. DISTRICT COURT: judicial review of SBOE decision within applicable time limits; must exhaust all administrative appeals first
  16. IMPORTANT: PAY TAXES EVEN WHILE APPEALING: Nevada requires property taxes to be paid by due dates regardless of pending appeals; for personal property tax disputes, you must file a formal written protest in TRIPLICATE at the same time as your tax payment
Details

What you need to know

Required Docs
  • Taxpayer Petition for Appeal form (from your county Assessor's office; no single statewide form number)
  • Supporting evidence: comparable sales (for land), replacement cost analysis (for improvements), independent appraisal, factual error documentation
  • Copy of Notice of Assessment
Fee
CBOE appeal: typically free; SBOE appeal: check tax.nv.gov for current filing fees; District Court: filing fees NOTICE OF ASSESSMENT MAILED: By December 18 each year CBOE REAL PROPERTY DEADLINE: January 15 (for upcoming fiscal year) PERSONAL PROPERTY (post-Dec. 15 assessment): Direct to SBOE by May 15 SBOE APPEAL DEADLINE: March 10 (after CBOE decision) for most appeals WHERE TO GO: County Assessor (informal + petition form); CBOE (formal county hearing); SBOE - 3850 Arrowhead Drive, Carson City, NV 89706 | (775) 684-2160; SBOE information: tax.nv.gov
Where to Go
County Assessor (informal + petition form); CBOE (formal county hearing); SBOE - 3850 Arrowhead Drive, Carson City, NV 89706 | (775) 684-2160; SBOE information: tax.nv.gov
County-specific variations apply

Each Nevada county and Carson City has its own CBOE procedures. Clark County (Las Vegas) - largest and most complex; separate Assessor's office for Clark County vs. city; hearings very active January-February. Washoe County (Reno) has its own extensive CBOE process. Rural counties have smaller but locally accessible BOE hearings. Contact your specific county Assessor for petition forms and CBOE hearing schedule.

Nevada Notes

Important state-specific details

  • January 15 deadline is during the holiday season - act immediately upon receiving your assessment notice in December.
  • Nevada uses a UNIQUE ASSESSMENT METHOD: land at market value; buildings at replacement cost minus depreciation (35% of result = taxable assessed value); challenge both the land value AND the improvement value separately.
  • ABATEMENT CAP PROTECTION: If your primary residence tax increased more than 3%, verify the abatement cap was applied before filing an appeal.
  • You MUST exhaust CBOE and SBOE before appealing to District Court.
  • Pay taxes on time even while appealing - failure to pay results in penalties; pay under protest if needed for personal property.
Official Source

State office contact

State Office
Nevada State Board of Equalization - tax.nv.gov (Board of Equalization section) | (775) 684-2160 | 3850 Arrowhead Drive, Carson City, NV 89706; Nevada Department of Taxation - tax.nv.gov | (775) 684-2000