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FAQ's
LGS Guidance Letters
2022
Guidance Letter 22-001 (superseded 13-001)
Requirements for Property Tax Appraiser Certification and Continuing Education
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/Final 2022 February 2 General Guidance Letter 21-001.pdf
2019
Guidance Letter 19-002
Percentage of Budgeted Ending Fund Balance of Local Governments Not Subject to Negotiations
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/19-002 Percentage of EFB not subject to Negotiations.pdf
Guidance Letter 19-003
Guidance on NRS 354.624 Submittal of Audits, NRS 354.626 Unlawful Expenditures, and NAC 354.410 Available Resources
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/19-003 NRS 354.624 Submittal of Audits, 354.626 Unlawful Expenditures, NAC 354.410 Avail Resources.pdf
Guidance Letter 19-004 (superseded 15-001 and 11-001)
Treatment of Underground Water Basin Assessments and Billing for Special Assessment Using an Allocation Factor Method
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/19-004 REVISED Treatment of underground water basin assessments-.pdf
2016
Guidance Letter 16-002
Reporting Veterans Exemption Pursuant to AB 62 (2015 Session)
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/16-002 Reporting Veterans Exemptions per AB 62 - Guidance Letter(1).pdf
Guidance Letter 16-003
Tax Expenditures Reporting Pursuant to AB 466 (2013 Session)
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/16-003 Tax Expenditure Reporting w Exhibits.pdf
Guidance Letter 16-004
Standards on Lease Accounting and Reporting Requirements for Installment-Purchase Agreements
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/16-004 Lease Accounting and Reporting Requirements - Final.pdf
Guidance Letter 16-005 (superseded 10-005)
Assessors' Sales File Report to the Department (Statement of Valuation of Property Sold)
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/16-005 Amended Guidance - Statement of Valuation of Property Sold(1).pdf
Guidance Letter 16-006
Determination of Veterans Eligibility for Exemption from Property Tax
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/16-006 Veterans Eligibility for Prop Tax Exemption w exhibits.pdf
Guidance Letter 16-007
Assessment of Unregistered Vehicles for Property Tax Purposes
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/16-007 Assessment of Unregistered Vehicles V3 w exhibits.pdf
2015
Guidance Letter 15-001 (superseded 11-001; replaced by 19-004)
Treatment of Underground Water Basin Assessments and Billing for Special Assessment Using an Allocation Factor Method
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/GuidanceLetters/15-001 REVISED Treatment of underground water basin assessments V2 - Final.pdf
Guidance Letter 15-002
Nature and Uses of Special Revenue Funds and Enterprise Funds
/uploadedFiles/taxnvgov/Content/LocalGovt/PolicyPub/15-002 Special Revenue Funds and Enterprise Funds V3 20151027 w exhibits.pdf
2013
Guidance Letter 13-001 (replaced by 22-001)
Requirements for Property Tax Appraiser Certification and Continuing Education
/LocalGovt/PolicyPub/GuidanceLetters/13-001_Calculating_continuing_education_hours/
Guidance Letter 13-002
Including Values of Exempt Transfer Transactions in Real Property Transfer Tax Reporting
/LocalGovt/PolicyPub/GuidanceLetters/13-002_RPTT_Recording_ATV_on_Exempt_Docs_Final/
Guidance Letter 13-003
Publishing Local Governments' Financial Statements Online
/LocalGovt/PolicyPub/GuidanceLetters/13-003_Financial_Statements_for_Internet_Websites-Counties_and_Cities/
Guidance Letter 13-004
Distribution of Property Taxes Received from Renewable Energy Properties Receiving an Abatement Pursuant to NRS 701A.385
/LocalGovt/PolicyPub/GuidanceLetters/13-004_Distribution_of_taxes_after_renewable_energy_abatement/
2012
Guidance Letter 12-001
Application of Exemption for Heating and Cooling Systems Pursuant to NRS 701A.200
/LocalGovt/PolicyPub/GuidanceLetters/12-001/
2011
Guidance Letter 11-002 (amendment to 10-004)
Clarification of NAC 361.85 (Storage Shed) for Property Tax Exemption Purposes
/LocalGovt/PolicyPub/GuidanceLetters/11-002/
Guidance Letter 11-003
Distribution of Property Taxes Received from Renewable Energy Properties Receiving an Abatement Pursuant to NRS 701A.385
2010
Guidance Letter 10-001
Collection of Data Related to Cost of Replacement of Wells
/LocalGovt/PolicyPub/GuidanceLetters/10-001/
Guidance Letter 10-002
Application of Cost Multipliers for Exceptional Homes in the Absence of Updated Marshall Swift Exceptional Homes Cost Guide
/LocalGovt/PolicyPub/GuidanceLetters/10-002/
Guidance Letter 10-003
Application of Marshall and Swift Seismic and Wind Cost Adjustments
/LocalGovt/PolicyPub/GuidanceLetters/10-003/
Guidance Letter 10-004 (amended by 11-002)
Application of Marshall and Swift Valuation Service or Residential Cost Handbook to Converted Shipping Container (Conex) Boxes
/LocalGovt/PolicyPub/GuidanceLetters/10-004/
Guidance Letter 10-005 (replaced by 16-005)
Assessors Sales File Report to the Department (Statement of Valuation of Property Sold)
/LocalGovt/PolicyPub/GuidanceLetters/10-005/