Official Assessment List - Pershing County Tax Year Celeste Hamilton, Assessor
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1 The Lovelock Review-Miner, Pershing County Assessment List , Dec 25-31, Official Assessment List - Pershing County Tax Year Celeste Hamilton, Assessor This is your tax list of assessed valuation of the secured roll for the fiscal year Your tax bill that you receive in July 2015 will be based on this value. The unsecured tax roll is collected throughout the year, therefore does not appear here. The valuations are based upon appraisals made in accordance with the law and are for the information of the taxpayers. The Nevada Department of Taxation is now billing, collecting and distributing all taxes for centrally assessed properties which have been placed on the Central Assessment Roll. Nevada Revised Statutes requires that property be assessed at 35% of taxable value, which is determined in accordance with NRS This list is published as required by NRS All property in Pershing County is reappraised every 5 years. Additional appraisals may occur when improvements are added or new structures are built. The area that was reappraised for the was various ranches thoughout Pershing County. BOARD OF EQUALIZATION In 2005, the Nevada State Legislature passed a law to provide property tax relief. AB 489 signed into law on April 6, 2005, provides a partial abatement of taxes by applying a 3% cap on the tax bill of the owner s primary residence and a higher cap on the tax bill of other properties. Some rental dwellings may also qualify for a 3% cap on the tax bill. The only property that will not be subject to a tax cap will be property that is new to the tax roll this year such as new parcels and/or new construction and parcels with a change in use. Property owners who believe that the market value of their property is less than the taxable value stated should contact the Assessor s Office. The Assessor or her staff will discuss your appraisal with you. If you are in disagreement, you may file a petition with the County Board of Equalization. The filing of the petition is accomplished by completing a form that is available in the Assessor s Office. The filing deadline is January 15, An appearance will be scheduled before the County Board of Equalization, which will meet in February of Persons not satisfied with the decision of the County Board of Equalization may file a further appeal to the State Board of Equalization NO LATER than March 10th, VETERANS/SURVIVING SPOUSE AND PERSONAL EXEMPTIONS Nevada offers tax exemptions to persons meeting certain requirements such as: widows/ widowers, veterans, disabled veterans, and blind persons. These exemptions can be applied to your property, manufactured home or motor vehicle. The tax dollar amount of the exemption is a maximum of $50 privilege tax for widows/ widowers. There are also special exclusions for pollution control, radioactive fallout shelters, renewable resource heating and cooling systems, and residential construction to remove architectural barriers for handicapped persons. The widows /widowers exemption applies to residents of the State of Nevada and is in the amount of $1,280 assessed value. To receive this exemption, widows/widowers must bring a copy of the death certificate of their spouse to the Assessor s Office when initially applying for the exemption. The blind exemption is in the amount of $3,840 assessed value and is available to residents with visual acuity that does not exceed 20/200 in the better eye when corrected, or whose field of vision subtends an angle of 20 degrees or less. To qualify for this exemption, it is necessary to furnish a doctor s statement that the above requirements are met and sign an affidavit of 6-month residency. Veteran s Exemption Veterans exemption is as follows: For fiscal year $2,560 and is applicable to honorable discharged veterans of the Armed Forces of the United States, is a resident of Nevada, served a minimum of ninety (90) days of active duty, and who were assigned to active duty during the following periods: April 6, November 11, 1918 December 7, December 31, 1946 June 25, May 7, 1975 September 26, 1982 December 1, 1987 October 23, 1983 November 21, 1983 December 20, 1989 January 31, 1990 August 2, 1990 April 11, 1991 December 5, 1992 March 31, 1994 November 20, December 20, and any reservist activated due to the Persian Gulf incident or: any active duty member or member who was deployed to or in connection with the Gulf area during the conflict. When filing for the first time, it is necessary to bring in a copy of your separation papers showing dates of entry and discharge. The Disabled Veteran s exemption is provided for veterans who have a permanent service connected disability of at least 60%. The amount of the exemption is dependent upon the degree of disability incurred. 60% to 79% - Fiscal year $12,800 Assessed Value 80% to 99% - Fiscal year $19,200 Assessed Value 100% - Fiscal year $25,600 Assessed Value The widow of a disabled veteran who was eligible for this exemption at the time of his death may also be eligible to receive the benefits of this program. To apply for the exemption, you must be a resident of Nevada and furnish copies of the separation papers showing dates of service connected disability from the Veteran s Administration. The following is an explanation of the headings on the tax list: Owner - Refers to owner of record reflected on the Assessor s records as of December 1, Land - Refers to land value only. Improv. Means any existing residences, sheds, fences, outbuildings etc. on real estate. Pers. Prop - Refers to the personal property of the taxpayer which is also subject to taxation, such as manufactured homes, business equipment, farm machinery and so forth. Exemptions - Are allowed for veterans, blind and disabled veterans. Widows, orphans, blind * before the taxpayer s name indicates veteran s exemption. Net Total - Amount shown in this column represents the total of real estate, buildings, and personal property after deducting the exemption allowed, if any. Last Appraisal - Refers to the last tax year in which the property was physically appraised. If, as a taxpayer, you should have any question regarding your assessment on your property or if you should have any questions about the programs discussed in this article, please contact the Assessor s Office. We are happy to answer your questions. The tax roll is available for public inspection during the hours of 9 a.m. to 5 p.m., Monday through Friday, at the Pershing County Assessor s Office, Pershing County Administrative Building, 398 N. Main Street, Lovelock, Nevada. I hereby certify that the following contains a full and complete list of Pershing County property owners as they appear on the Fiscal Year Real Property Assessment Roll. CELESTE HAMILTON PERSHING COUNTY ASSESSOR December 12, 2014
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