Appeals FAQs

Appeals FAQs

How do I appeal to the Nevada Tax Commission (NTC)?

The Nevada Tax Commission (Commission) oversees property tax reductions or penalty waiver requests. If your request for a reduction or waiver has been denied by an Administrative Law Judge’s (ALJ), you can appeal the decision by completing one of the required forms.

How do I appeal to the State Board of Equalization (SBE)?

The State Board of Equalization responds to appeals of property or mineral proceeds tax assessments. Complete one of the required forms below to start the SBE appeal process.

  • Taxpayer Appeal From CBE Form. Complete this form to appeal a decision of your local County Board of Equalization (CBE) to the State Board of Equalization (SBE). This is the most common first step, since most appeals start at the local level.
  • Taxpayer Direct Appeal Form. Complete this form to directly submit your appeal to the SBE without first appealing to the CBE. This is less common and usually involves complex issues or matters involving state-level taxation laws.
  • Direct Appeal by Assessor or Department Form. This form is for use ONLY by county assessors or officials from the Nevada Department of Taxation to appeal a decision directly to the Commission.
  • Agent Authorization Form. This form is for use by taxpayers who want to authorize someone else to represent them before the State Board of Equalization.
    • Note: If you have already completed the Agent Authorization form on one of the appeal forms, you do not need to complete this form.
  • Withdrawal Form. Complete this form if you would like to withdraw your appeal.
  • Along with your appeal form, submit the following documentation:
    • A statement of facts, reasons, or statutory basis on which you rely to support the claim that a change in the taxable value or classification of subject property is necessary.
    • A copy of the tax assessment notice for the tax year in question, if applicable.
    • A copy of any evidence upon which the petition is based currently in your possession. Evidence not yet available may be sent to the State Board no later than 15 days prior to the scheduled hearing.
  • See State Board of Equalization (SBE) for more information.
  • Learn more about Officer Hearings.

What is the process for appealing an audit?

If you receive an unexpected tax result, audit bill, deficiency, or any other notice, we will make every effort to clarify our position on the issue. (NRS 360.291)

The Department’s appeal process begins with informal discussions and becomes more formal as the case escalates to higher levels of authority.

Step 1: Request an explanation of your tax assessment.

  • Start by contacting the auditor or revenue officer managing your case.
    • Note: Contact information should be provided on the notice letter that you receive.
  • If you need more information or clarification, ask to speak with the officer’s team leader or supervisor.

Step 2: Submit a Petition for Re-Determination.

  • If you still disagree with your audit assessment or deficiency determination, complete and return the Universal-Petition-for-Redetermination Form within 45 days from the date of the Deficiency Determination or Notice of Credit. Return the form using the envelope included with your notice.
  • This 45-day due date is clearly stated on all notices. Failure to file the Petition for Re-determination timely may result in the determination becoming final and you will be considered to have waived your appeal rights.
  • The Petition for Re-determination sets forth the amount of the determination being contested and the grounds for seeking it. (NRS 360.365, NRS 360.360)

Step 3: Your petition is sent for review.

  • The Petition Supervisor will review your Petition for Re-determination and the facts surrounding the case.
  • If there is additional documentation not previously presented to the auditor or revenue officer, the matter will be referred back to the original employee for consideration.

Step 4: Your petition is forwarded for an evidentiary hearing.

  • If there is still a disagreement with the assessment and there is no additional information to present, the matter will be forwarded for an evidentiary hearing, known as an Oral or Administrative Hearing, before an Administrative Law Judge (NRS 360.370).
  • Evidentiary hearings are scheduled in Las Vegas, Carson City, Reno or Elko; whichever is appropriate.
  • Go to hearings for more information.

Step 5: The Administrative Law Judge (ALJ) issues a hearing decision.

  • The ALJ will issue a decision after reviewing the matter.

What if I’m still not satisfied after appealing to the Nevada Tax Commission?

  • If you disagree with the decision of the ALJ, you may appeal the decision to the Nevada Tax Commission within 30 days of the decision. (NRS 360.390)
  • A Notice of Appeal Form must be filed within 30 days of the issuance of the Hearing Decision.
  • Hearings before the Tax Commission will take place in Reno, Carson City or Las Vegas.
  • Department policy requires that a representative from the Attorney General’s Office represent the Department. You may represent yourself or seek outside assistance.
  • See hearings for more information.

What support does the Department provide during the appeal process?

The Department ensures you’re aware of your rights, duties, meeting schedules, and deadlines.

Note that specific deadlines for your responses must be followed at each step of the appeal. (NRS 360.360 and NRS 360.390)

Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.

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