Board of Equalization : Frequently Asked Questions
• What are the Board of Equalization's hearing procedures?
All hearings before the Board of Equalization proceed as follows:
- Assessor describes and locates the subject property
- Petitioner's (property owner) presentation of value
- Assessor's presentation of value
- Petitioner's rebuttal
The Board may continue the hearing to a future date. In the event that the Board takes action on the petition, the Board may ask questions at any time. The Board's action may consist of denying the petition, upholding the petitioner's value, or deciding a different value for the property.
Action taken by the Board of Equalization on any appeal may include adding thereto or deducting therefrom a sum from any other property assessed by the County Assessor as is necessary to make it conform to the taxable value of the property on appeal.
Board of Equalization hearings are generally scheduled to commence at 9:00am and can run into the evening hours. Any particular petition on the agenda may be heard at any time during the day and, in addition, may not be heard in the order it appears on the agenda.
You may request a hearing date to be changed by sending a letter to the Washoe County Clerk specifying the reason(s) why you need the date changed at least five (5) days prior to your hearing date. The final decision as to whether or not a hearing date can be changed will be at the Board's discretion. All business of the County Board must be concluded by February 28th.
The Board of Equalization may hear a petition with or with out the petitioner present. If you can't attend the hearing, but want the Board to consider your written evidence, please review the information contained in this section.
For information related to this question, please review the information contained in the Board of Equalization Evidence Exhibits section.
Petitions must be filed with the County Assessor of the county in which the property is located, not later than January 15th of the upcoming taxable year.
The Clerk needs this documentation ahead of time so it can be copied and provided to the Board of Equalization. The Board has requested that they receive the information to review three (3) days prior to the scheduled hearing. If you are unable to provide the documentation to the Clerk five days before your hearing, please bring eight (8) copies of the documentation with you to the hearing and the Board will review it at that time.