The Value On Your Tax Bill
NRS 361.357 — an appeal to the county board of equalization by January 15 when full cash value is less than taxable value
By January 15. A Nevada owner on the secured tax roll who believes the property's full cash value is less than the taxable value computed for it in the current assessment year may appeal to the county board of equalization not later than January 15 of the fiscal year in which the assessment was made. If January 15 falls on a weekend or legal holiday, the next business day will do.
Before filing, the owner completes the county assessor's appeal form, and the assessor may ask for the parcel number first. Property on the unsecured roll assessed between May 1 and December 15 may be appealed by the following January 15.
If the board finds the full cash value on January 1 before the fiscal year is less than the taxable value, it corrects the land value, fixes a percentage of obsolescence to deduct from the improvements, or both, so the taxable value matches the full cash value as closely as possible.
No increase. An appeal under this section may not result in an increase in the property's taxable value.
Appeals for inequity, appeals to the State Board of Equalization, and the partial abatements that cap a home's tax increase are in other sections not reproduced here. Whether a particular valuation is right is a question for the boards, a court and a licensed Nevada attorney.
Sources for this section (1)
- NRS 361.357 — Appeal to county board of equalization where full cash value of property is less than its taxable value
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Nevada attorney.