The Board of Equalization assists in the administration of property tax, providing an impartial citizen forum for property owners. If a property owner disputes the assessed value of property, the Board of Equalization will hear the property owner's appeal and make a decision. The service is free. Hearings are held on an individual basis consistent with property tax policies established by law.
The Board is an independent body organized to adjudicate appeals of various determinations made by county agencies. It is comprised of three citizen members and up to four alternates appointed by the Nye County Commissioners to provide an impartial hearing environment that protects each party's due process rights and results in a fair decision.
The Board of Equalization hears and decides appeals concerning the numerous types of determinations including, but not limited to: changes to real and personal property valuations; denials of senior citizen/disabled exemptions; denials of home improvement exemptions; decisions regarding historic property; current use determinations; destroyed property determinations; and claims for either real or personal property tax exemptions.
The Board of Equalization convenes twice of each assessment year and continues in session during regular office hours until all taxpayer appeals are heard or otherwise resolved. Hearings are usually conducted at either Pahrump or Tonopah.