Nevada Assessment Appeals: Notices by December 18, Petitions by January 15

Nevada value notices go out by December 18, and County Board of Equalization appeals are due January 15, 2027. What Clark and Washoe counties say.

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Clark County's Board of Equalization page cites Nevada Revised Statutes section 361.300: appraised property must receive written notice of its assessed valuation on or before December 18 of the fiscal year. A taxpayer who disagrees with the assessor's taxable value may appeal to the County Board of Equalization on or before January 15. If January 15 falls on a Saturday, Sunday or legal holiday, Clark County says the appeal may be filed on the next business day. January 15, 2027 is a Friday.

What the board may decide

Clark County says the board may only address matters relating to value or property value equity, and any change applies only to the fiscal year of the assessment. It says the board cannot hear cases where the only issue is the ability to pay taxes or the tax abatement amount, and cannot hear appeals about tax rate increases or abatements. Clark County's board is appointed by the County Commission, its members are not employed by the Assessor, and the county notes it is not necessary to use an attorney or agent.

Filing in Washoe County

Washoe County directs that the appeal form be completed and submitted to the Assessor's Office by the January 15 statutory due date, citing NRS 361.340(11). The form is looked up by parcel number. Before completing it, the Assessor encourages owners to contact the office at (775) 328-2233 or 1001 E Ninth St to discuss their concerns with an appraiser.

What Washoe County says counts as proof

Washoe County's hearing instructions say proof may consist of evidence showing that recent sales of similar nearby properties are less than the property's taxable value, that adverse factors affecting value were not considered, that the property's fair economic income expectancy does not justify the valuation, that an error was made in computing taxable value, or that taxable value is greater than full cash value. The petitioner has the burden of proof. The instructions say it is not sufficient to say the assessor's value is incorrect; the petitioner must state the correct value and present evidence.

What FairPath does

FairPath organizes the public record, comparable properties the homeowner selects, and condition facts the homeowner documents into a reviewed evidence packet. The homeowner decides whether to file, files through the official process, and attends any hearing. FairPath does not file, represent the homeowner, or guarantee acceptance, a reduction, savings, or another outcome.

FairPath's Clark County guide and Washoe County guide collect the official sources and start with the property address.