Boards & Meetings

Boards & Meetings

Nevada Tax Commission (NTC)

Established by Nevada Revised Statute 360.010, the Nevada Tax Commission (NTC) is the head of the Department of Taxation. It consists of eight citizens appointed by the Governor. In addition, the Governor is an ex-officio, non-voting member.

Each commissioner serves an initial four-year term, and can serve more than one term. The commission is designed to be a group of business people with different professional backgrounds, who supervise the overall administration and operations of the Department.

The commission adopts regulation (Nevada Administrative Code), enforcement and audit policy, and approves forms and procedures of the Department. The commission hears taxpayer appeals of hearing decisions, and, under statutory authority, makes decisions to ensure that the application of taxes is done consistently.

Regulations that are adopted by the Nevada Tax Commission are not effective until filed with the Secretary of State. Once filed, the regulations have the effect of law even if they are not included in the Nevada Administrative Code. Regulations are added to the Nevada Administrative Code by the Legislative Counsel Bureau.

The Nevada Tax Commission meets multiple times a year to hear appeals, review and hold public hearings on regulations and address actions as necessary for the operation of the Department of Taxation.

Boards & Meetings George Kelesis

Chairman

George Kelesis has practiced law in Las Vegas since his admission to the bar in 1981. He returned to his hometown after graduating with distinction from McGeorge School of Law, receiving his Master of Laws in Taxation from New York University, and a Certificate in International Tax from Georgetown University School of Law.

Early in his career he was mentored by several well-known attorneys, including former Supreme Court Justice Michael Cherry. He built several successful private practices and currently partners with his long-term friend and colleague, Marc Cook, at the Cook & Kelesis, Ltd firm.

With nearly 42 years of experience, Mr. Kelesis is highly regarded in the areas of civil and criminal tax litigation, corporate and commercial transactions and litigation, business formation and estate planning. He has been rated “AV Preeminent” by Martindale-Hubbell, the highest possible rating in both legal ability and Ethical Standards.

Mr. Kelesis served on the Nevada Tax Commission from 2002-2020, and in 2023 was reappointed for a four-year term by Governor Joseph Lombardo.

Mr. Kelesis has served as an Adjunct Professor at UNLV and Boyd School of Law and has been instrumental in the formation of numerous non-profit entities that provide essential support to the Las Vegas Metropolitan Police Department and Las Vegas Fire & Rescue, as well as private charities that address a multitude of needs in the Las Vegas community.

Mr. Kelesis is admitted to practice in all courts of the state of Nevada, United Supreme Court, Ninth Circuit Court of Appeals, United States District Court, and United States Tax Court.

Jeff RodeferJeff Rodefer

Commissioner

Appointed in 2022, Jeff Rodefer, a lawyer with over 30 years of experience, currently focuses his practice primarily in the areas of gaming and regulatory matters, gaming compliance, transactional and general corporate.

He previously worked for 15 years as in-house corporate counsel for two public gaming companies.  He also served over 13 years in the Nevada Attorney General’s Office, where he was as legal counsel to the Nevada Tax Commission, Nevada Department of Taxation, State Board of Equalization, Nevada Gaming Commission and Nevada Gaming Control Board.

He is the author of, among other publications, the Nevada Property Tax Manual (1st ed. 1993), Nevada Gaming Law Index (1st ed. 1999, 2nd ed. 2019); and Internet Gambling in Nevada: Overview of Federal Law Affecting Assembly Bill 466, 6 Gaming Law Review 393 (2002).

He successfully argued the seminal property tax case, Imperial Palace, Inc. v. State, Dep’t of Taxation, 108 Nev. 1060, 843 P.2d 813 (1992). He is a graduate of the University of Nevada, Reno receiving a Bachelor of Science degree in Business Administration (Major/Finance and Minor/Accounting) and earned his Juris Doctorate degree from Willamette University College of Law in Salem, Oregon.

In addition to the State Bar of Nevada, he is a member of the State Bars of California, Colorado and Oregon.  He has an “AV” Martindale-Hubbell peer review rating and an AVVO rating of “10.”  In 1993, the Nevada Supreme Court appointed him to serve on the Functional Equivalency Committee of the State Bar of Nevada, where he served until 2023 and as its Chair since 2019.

Since 2000, he has served as the Chair of the State Bar of Nevada’s Gaming Law Section. In 2010, the State Bar of Nevada named him its first recipient of the “Volunteer Lawyer of the Year” award.

In 2012, he was appointed as a Trustee to the University of Nevada, Reno Foundation, where he served as Chair of the Board of Trustees in 2021 and 2022 including previously serving as Chair of the Audit & Finance Committee (2016) and Governance Committee (2017, 2019 and 2020).

In 2016, he was appointed to the Gaming Law Advisory Board at the UNLV William S. Boyd School of Law.

Sharon ByramSharon R. Byram

Commissioner

Sharon Byram was appointed to the Nevada Tax Commission as the mining industry member in November 2017. She has more than 30 years of experience in the mining industry and in taxation. She opened her firm, Sharon R Byram, Attorney at Law, PLLC, in 2015, and her practice focuses on serving the mining industry in Nevada with state and local tax and valuation services.

Prior to opening her own firm, Ms. Byram worked for Ryan, LLC from 2011 to 2014, providing tax and valuation consulting to mining operations throughout the United States and Canada. From 1987 to 2010, Ms. Byram worked for Newmont Mining Corporation, where she gained valuable experience in mine accounting, tax, business, and litigation. She was awarded the Chairman’s Award by the Newmont Board of Directors in recognition of her successful integration and settlement of tax issues related to a complex merger.

Ms. Byram holds a Bachelor of Business Administration Summa Cum Laude from National University, San Diego; a Master of Business Administration from the University of Nevada, Reno; and a Juris Doctor from the William S. Boyd School of Law at the University of Nevada, Las Vegas.  She is licensed to practice law in Nevada, and holds a CMI (property tax) certificate from the Institute of Professionals in Taxation.

She is a member of the Nevada Bar Association, American Bar Association, Nevada Taxpayer’s Association (board member), Nevada Mining Association, Women’s Mining Coalition, Elko County Board of Equalization, Institute of Professionals in Taxation, Elko Rotary Club (board member), and the Elko Chamber of Commerce.

Craig WittCraig Witt

Commissioner

Craig Witt is a native Nevada farmer born and raised on a Carson Valley dairy farm. He has experienced what farming once was, what it has become, and the direction it needs to go in the future.

After graduating in 1978 from the University of Nevada Reno with a Bachelor of Science Degree in General Agriculture, Craig returned home to run his family's third generation dairy farm. While managing the operation, Craig Witt converted the dairy farm into a thriving full-scale composting operation: the first of its kind permitted in the State of Nevada.

Mr. Witt started the first composting site offering recycling of organic materials from the Tahoe Basin, Reno, Carson City, the Carson Valley and many nearby communities. Craig Witt is the current owner and President of Full Circle Compost, Inc. with a location in Carson Valley and a composting facility in Carson City, NV.

Besides Mr. Witt’s involvement with numerous local community programs, Craig has been certified as a Composting Expert by the State of Nevada Environmental Protection Agency and is listed on the 2006 Lake Tahoe BMP Resource Professionals list.

Mr. Witt is a life long Farm Bureau Member and has served in many diverse capacities on agricultural boards and committees. Mr. Witt gained valuable experience in management and decision making while serving on the Associated Nevada Dairyman Board of Directors, Farm Bureau Dairy Advertising Board, Carson Valley Conservation District, and is an active member of Nevada Resource Conservation and Development, National Compost Council and California Society of Ecological Restoration.

Mr. Witt has developed a broad understanding of the agricultural businesses in his capacity as a National and International “Composting and Soil Fertility” consultant. Mr. Witt is passionate about the environment, renewable farming practices, and ecologically correct waste management practices, and speaks regularly sharing his knowledge in the community, nationally and internationally.

Thom SheetsThomas R. Sheets

Commissioner

Thom Sheets is an attorney with over 45 years of legal experience appointed to his present Nevada Tax Commission term by Governor Joe Lombardo. He and his family first moved to Nevada in 1981 from Ohio. He is engaged in a solo law practice. Thom previously served as a Nevada Tax Commission member and Chairman for over thirteen years having been appointed or reappointed by Governors Guinn, Gibbons and Sandoval.

Thom did his undergraduate studies at Saint Louis University, The Ohio State University and at Ashland University graduating with a B.A. in 1973. He obtained a Juris Doctor degree from the University of Toledo and was admitted to practice law in Ohio in 1976, in Nevada in 1982 and in Texas in 1986.

Thom is also admitted to practice and has appeared before the United States Supreme Court, the Fifth, Ninth and District of Columbia United States Circuit Courts of Appeal and United States District Courts in Ohio, Texas and Nevada. He has been recognized for his expertise in energy law, public utilities, regulatory and administrative law, state taxation and legal and litigation management.

Beside his prior public service on the Nevada Tax Commission he served as General Counsel of the Federal Energy Regulatory Commission in Washington D.C., as a member and Chairman of the Nevada Ethics Commission, as the Chair of the court appointed special masters panel tasked with developing a redistricting plan in 2011 for Nevada after the legislative and executive branches could not agree on a plan, and as a long time Pro Tem judge for the Clark County Justice Courts.

He is presently a member of the State Bar’s Southern Nevada Disciplinary panel and has served on a number of Nevada State and Clark County Bar committees. He is a former President of the Clark County Bar Association. He served in the United States Army Reserve from 1970-1976.

He was the Senior Vice President and General Counsel of Southwest Gas Corporation spending 22 years with the Company. Thom was later a partner in the McDonald Carano law firm and was an American Arbitration Association arbitrator and mediator for 27 years. He was the Chairman of the Nevada Taxpayers Association from 2019 to 2022.

Caryn AdelhochCaryn Adelhoch

Commissioner

Caryn Adelhoch was appointed to the Nevada Tax Commission in 2023 and brings with her 20+ years of experience as a Certified Public Accountant.  Ms. Adelhoch currently serves as the Director of Finance & Administration for the law firm of Kaempfer Crowell with offices in Las Vegas, Reno and Carson City. She has been with the firm since 2014 and oversees all aspects of administration and finance.

Ms. Adelhoch began her accounting career with the CPA firm of Bradshaw, Smith & Co. serving audit and tax clients in the industries of construction, manufacturing, broadcasting, real estate development, gaming, and employee benefit plans.  She later moved to the firm of Scott Leslie & Associates where she discovered her passion for finance as she served several small businesses as a contract controller.

After working in public accounting, Ms. Adelhoch served as Controller for a restaurant management company with over 50 franchised fast-casual restaurant locations. She managed accounts payable, payroll, regulatory & tax compliance, cash flow, and all reporting functions for five years before joining the team at Kaempfer Crowell.

Ms. Adelhoch received her Bachelor of Science in Business Administration – Accounting degree from the University of Nevada, Las Vegas in 1998 and her CPA license from the Nevada State Board of Accountancy in January 2001.  She is a member of the American Institute of Certified Public Accountants and the Association of Legal Administrators.

H. Stan Johnson

Commissioner

Stan Johnson is a native Nevadan and the managing partner of Cohen-Johnson, LLC a law firm that was founded in 1986.  He has more than 30 years of experience in commercial transactions, commercial litigation, real estate acquisition, development and finance and tax advantaged investments. Mr. Johnson has represented start-up companies, as well as large established companies operating nationally and internationally.

Mr. Johnson served as General Counsel, Secretary and Board of Director for a publicly traded company for six years during which time he gained experience in securities, business transactions, and tax issues.  Mr. Johnson has also experience as general counsel and president of several tech startups.  Mr. Johnson holds several patents dealing with encryption, quantum encryption, digital watermarking, and secure data transmission.

Mr. Johnson holds degrees from Brigham Young University in Business Administration and a Juris Doctorate from the J. Reuben Clark School of Law, Brigham Young University, and is a Certified Financial Planner.

Mr. Johnson is admitted to practice in all state and federal courts of the State of Nevada; the Ninth Circuit Courts of Appeals; and the United States Supreme Court.

Ryan BellowsRyan Bellows

Commissioner

Ryan Bellows is a native of northern Nevada and is Vice President of Government & External Relations at NV Energy where he works collaboratively with government and community leaders throughout the state to provide solutions which best serve customers and the communities served by NV Energy.

Mr. Bellows is an active member of the community, working with various non-profits and volunteering as a coach for youth sports in the area.  For the last 15 years, he has volunteered as a Judge for the Pyramid Lake Paiute Tribe handling the Tribe’s civil and juvenile matters.

Mr. Bellows received his undergraduate degree in Political Science from Brigham Young University where he interned at the Utah Legislature drafting bills and speeches.

He completed his Juris Doctorate degree from the J. Reuben Clark Law School at Brigham Young University where he served on the law review and graduated magna cum laude in the top 10% of his class.

Following law school, Mr. Bellows worked for the law firm of McDonald Carano Wilson LLP, where he focused on employment and labor law.  He has successfully tried cases in both state and federal court and successfully defended an energy company at trial in federal court when faced with a $250 million claim.

He has received the highest “AV Preeminent” Peer Review Rating from Martindale-Hubbell and was named a “Rising Star” by the publication Super Lawyers.  Mr. Bellows was honored by the Reno Gazette-Journal as a member of the 2010 class of “Twenty Under 40.”

To view the meeting agenda and supporting documents, please click the Meeting Agenda date below.

May 8, 2024

March 6, 2024

January 17, 2024

December 4, 2023

October 2, 2023

August 14, 2023

June 26, 2023

May 1, 2023

April 21, 2023

April 7, 2023

April 4, 2023

March 6, 2023

January 23, 2023

December 5, 2022

October 3, 2022

August 15, 2022

July 26, 2022

June 27, 2022

May 2, 2022

March 7, 2022

February 18, 2022

January 24, 2022

December 6, 2021

October 4, 2021

August 16, 2021

June 2, 2021

June 2, 2021

May 3, 2021

March 8, 2021

January 25, 2021

 

The Nevada Tax Commission (NTC) oversees administration of the tax system. You can appeal decisions made by an Administrative Law Judge (ALJ) to the Commission. (NRS 360.245, NAC 360.175)

Submission Deadline

Appeals must be made within 30 days of an ALJ decision.

Standard of Proof

Your appeal must show that the ALJ’s decision was:

  • In violation of constitutional or statutory provisions.
  • In excess of the statutory authority of the agency.
  • Made upon unlawful procedure.
  • Affected by other error of law.
  • Clearly erroneous in view of the reliable, probative and substantial evidence on the whole record.
  • Arbitrary or capricious or characterized by abuse of discretion.
  • As per NAC 360.175 and NRS 233B.135.

The Record on Appeal

If you appeal the ALJ’s decision to the NTC, the ALJ will send a copy of the “Record,” all of the documents considered by the ALJ, to the NCT. (NRS 233B.121(6). However, a transcript of the audio recording will not be provided.

If you want the NTC to consider the transcript from your hearing before the ALJ, you must bear the cost of having the audio recording transcribed and you must provide a copy to the Department, free of charge. (NAC 360.058)

See also Appeals Procedures and Appeals FAQs.

Before the Hearing

  1. The Department will mail you a letter acknowledging receipt of your appeal to the Commission.
  2. This letter will tell you what information will be submitted to the Commission for their consideration.
  3. The letter will include a list of the documents considered by the ALJ in making his or her decision and a deadline for submitting any additional information to the Commission.
  4. You will not be allowed to present additional evidence to the Commission that you did not present to the ALJ unless you show good reasons for your failure to present the evidence in the hearing before the ALJ. (NAC 360.175(5))
  5. You will also receive materials from the Office of the Attorney General (“AG’s Office”).
  6. The AG’s Office will send a Deputy Attorney General (“DAG”) to appear as the attorney for the Department at the hearing before the Commission.
  7. A subsequent letter from the Department will notify you of the date, time and place for the hearing before the Commission.
  8. The hearing before the Commission is open to the public unless you meet certain confidentiality requirements. (NRS 360.247)
  9. If you believe that the information in your case is of a proprietary or confidential nature, you may request that a portion of your hearing be closed to the public.
  10. Your request must be submitted in writing to the Commission and contain a list or summary of the information that you believe is proprietary or confidential. You must also include an explanation of why you believe the info is proprietary or confidential pursuant to NRS 360.247.
  11. Your request must be made at least fourteen (14) days prior to your hearing date.

During the Hearing

  1. The hearing is intended to allow both the Department and the Taxpayer to participate.
  2. During the hearing you will have the opportunity to present your case to the Commission and to explain why you believe the ALJ’s decision is correct or incorrect.
  3. The Department will also be given an opportunity to explain why they agree or disagree with the ALJ’s decision.
  4. The Members of the Commission may ask you and the Department’s representative questions.
  5. The Commission will then make a decision to accept, reject or modify the ALJ’s decision. (NAC 360.175 and 360.176)

Following the Hearing

  1. Following a hearing before the Nevada Tax Commission, you will receive a letter which sets out the decision of the Nevada Tax Commission.
  2. The Nevada Tax Commission’s decision can be appealed to Nevada District Court. (NRS 233B.130)
  3. You should consult your attorney for further information regarding an appeal of the decision of the Nevada Tax Commission. (NAC 360.173 through NAC 360.185 inclusive)

To learn more about the Hearings process, please see the Hearings page under Education.

State Board of Equalization (SBE)

The State Board hears and determines all appeals from action of County Boards of Equalization. The State Board also hears and determines direct appeals from valuations of the Nevada Tax Commission and other appeals as provided by law. The Division of Local Government Services provides staffing for the State Board of Equalization.

Boards & MeetingsTimothy R. Morse

Chairman

Timothy R. Morse, MAI, is a Certified General Appraiser in the State of Nevada, License A.0000005-CG, a MAI Designated Member (No. 7241) of the Appraisal Institute (1985) and has been active in the appraisal community and served in several capacities for the Appraisal Institute, including President of the Las Vegas Chapter in 1991.

Originally appointed to the Clark County Board of Equalization in 1981, Mr. Morse served as Chairman from 1987 to 1999. He was appointed to the first Nevada Commission of Appraisers in 1989 and served as President for two years. Appraisal experience began at a financial institution after graduating from the University of Nevada, Reno, in 1972 with a Bachelor of Science Degree in Business Administration.

He established Timothy R. Morse & Associates in 1979, which is now operating as Morse-Krueger & Associates LLC. Mr. Morse and his wife of over 50 years reside in Las Vegas. They have three grown children and six grandchildren.

Boards & MeetingsTyre L. Gray, Esq.

Member

Tyre L. Gray, Esq., President of the Nevada Mining Association, is a charismatic thought-leader. Known for his big laugh and positive outlook, Tyre cut his teeth as an educator at an at-risk learning academy before transitioning into the private sector where he spent the past two decades acquiring a wide variety of skills holding leadership positions in the consulting, resorts, and legal industry.

Immediately before taking the helm of the Association, Tyre was an attorney in private practice focusing on government affairs, where he represented a Fortune 5 company and numerous Fortune 500 companies before local, state, and federal regulatory and legislative bodies across the southwestern states.

Tyre's sharp dress is only matched by his sharp wit and great appreciation for music. Tyre lives in Las Vegas, NV, with his wife, Ashanti, son Adonis, and his daughter, Reign.

Boards & Meetings

Al Plank

Member

Al Plank graduated with a Bachelor of Arts from Carroll College in Helena, Montana. He is Certified Public Accountant (CPA) and a member of the American Institute of CPAs and Nevada Society of CPAs. He worked for 10 years in public accounting before moving to the mining industry for the past 23 years.

As a life-long resident of Northeast Nevada, he served in a variety of positions for local groups in and around Elko, NV including several years as a member of the Elko County Board of Equalization. Al currently lives in Spring Creek, Nevada with his wife Teresa and has two children in college.

 

Curtis Cadwell

Member

Paul Bancroft

Member

To view the meeting agenda and supporting documents, please click the Meeting Agenda date below.

October 23, 2023

October 5-6, 2023

September 28-29, 2023

April 26, 2023

April 14, 2023

March 27, 2023

October 11, 2022

July 20-21, 2022

June 29-30, 2022

March 28, 2022

September 27, 2021

August 30 - 31, 2021

August 9 - 11, 2021

July 19-20, 2021

March 22, 2021

January 6, 2021

SBE Decision Letters 2024 by case number:

SBE Decision Letters 2023 by case number:

Taxpayer Appeal From CBE

  • Who is this for? Complete this form to appeal a decision of your local County Board of Equalization (CBE) to the State Board of Equalization (SBE).
  • This form must be filled out as completely as possible, including contact information, the tax year you are appealing, the CBE case number, the reason you are appealing, and the relief you seek.
  • The State Board asks the county for the record of the appeal, including all the exhibits previously submitted and. Therefore, do not submit information already entered into the County Board record.

Taxpayer Direct Appeal Form

  • Who is this for? Complete this form to appeal to the State Board of Equalization (SBE) directly without first appealing to the County Board of Equalization. This form must be filled out as completely as possible.

Along with the appeal form, submit the following:

  1. 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.
  2. A copy of the tax assessment notice for the tax year in question, if applicable.
  3. 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.

Assessor Appeal From CBE

  • Who is this for? This form is for use ONLY if you are a county assessor who wishes to contest a decision made by the CBE regarding property assessments.

Direct Appeal by Assessor or Department

  • Who is this for? This form is for use ONLY by county assessors or officials from the Nevada Department of Taxation.

Agent Authorization Form - SBE

  • Who is this for? This form is for use by taxpayers who want to authorize someone else to represent them before the State Board of Equalization
  • 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

  • Who is this for? Complete this form if you would like to withdraw your appeal.

 

What you need to know about the State Board of Equalization appeal process:

Appeals to the County Board of Equalization (CBE)

You may appeal a CBE decision if your issue fits one of the descriptions below:

  • Aggrieved at the action of the County Board; overvaluation of property. (NRS 361.360(1), NRS 361.400(2))
  • Failure of County Board to equalize; undervaluation or non-assessment of other property. (NRS 361.360(1); NRS 361.400(2))
  • Under-or-over valuation of open-space use assessment. (NRS 361A.240(2)(b))
  • Determination that agricultural property has been converted to a higher use; valuations for deferred tax years. (NRS 361A.273(1))
  • The property was denied an exemption that is allowed by law. (NRS 361.360(1), NAC 361.747(2)(c))

Direct Appeals to the State Board of Equalization (SBE)

You may appeal your case directly to the SBE if your issue fits one of the descriptions below:

  • Failure of County Board to equalize; undervaluation or non-assessment of other property. .Appeal must be received on or before March 10. (NRS 361.360(3))
  • Real or personal property placed on unsecured tax roll after December 15; appeal could not be heard by County Board of equalization. Appeal must be received on or before May 15. (NRS 361.360(3))
  • Undervaluation, overvaluation or non-assessment of property by Nevada Tax Commission. Appeal must be received on or before January 15. (NRS 361.403)
  • Under-or-over valuation of open-space use assessment. Appeal must be received on or before March 10. (NRS 361A.240(2)(b))
  • Determination that agricultural property has been converted to a higher use; valuations for deferred tax years; Notice of conversion from assessor received after December 16 and before July 1. Appeal must be received on or before July 15. (NRS 361A.273(2))
  • Net Proceeds of Minerals Tax certification. Appeal must be filed within 30 days after certification is sent to taxpayer [usually about May 20]. (NRS 362.135)

Direct Appeal by Assessor or Department

You may appeal your case if your issue fits one of the descriptions below:

  • Aggrieved at the action of the County Board in equalizing or failing to equalize. (NRS 361.360 (1))
  • Request for equalization of neighborhood or market area. (NRS 361.395(1))
  • Centrally assessed property. (NRS 361.403)
  • Property escaping taxation. (NRS 361.769 (3)(b))
  • Under-or-over valuation of open-space use assessment. (NRS 361A.240(2)(b))
  • Net Proceeds of Minerals Tax certification. (NRS 362.135)

Agent Authorization

If you decide to have someone represent you after you have already submitted the appeal form, you may still appoint an agent to represent you if you first notify the State Board by using the Agent Authorization form.

 

Mining Oversight and Accountability Commission (MOAC)

Senate Bill No. 493 established the Mining Oversight and Accountability Commission (MOAC) as the central administrative authority responsible for supervising state agencies involved in the taxation, operation, safety, and environmental regulation of Nevada’s mining industry.

Additionally, the Commission specifies which state entities fall under its oversight concerning their mining-related activities.

The MOAC consists of seven commissioners appointed by the Governor. Each commissioner serves a term of two years.

Boards & MeetingsRalston Pederson

Member

Ralston is a lifelong Nevadan with roots in rural Lyon County. Thanks to parents who were educators, and a father who was also a geologist, each childhood adventure was an incredible lesson.  Ralston grew up with a love of learning and deep fascination for geology and mining. He remembers many childhood adventures exploring mining ghost towns, discovering the beauty in the myriad of different rock types and learning earth’s history through exploration of dry riverbeds and mountain ranges. Ralston has a passion for Nevada mining and mining engineering, and this passion is born from his childhood curiosities.

Ralston is a licensed professional mining engineer in Nevada, and has his master’s degree in Mining Engineering and Business Administration from the University of Nevada, Reno. He is a passionate advocate of Nevada’s commodity industry, with a love and dedication for Nevada’s natural resources and environment. He owns his own consulting company and takes pride in his work for the professionals and projects that make up the mineral sector. Ralston has a wide range of experience with his on-site work and consulting career; from scoping and feasibility studies, mine designs, mine planning and strategy to the development of teams of engineers to complete and operate resulting projects safely, efficiently, and profitably.

Ralston lives in Reno, Nevada with his beautiful wife and daughter. In his spare time, he enjoys golfing, hiking and exploring the beauty of Nevada with his family.

Lori Thom

Member

Joel Donaldson

Member

May 17, 2023

May 19, 2022

Committee on Local Government Finance (CLGF)

The Committee on Local Government Finance (CLGF) oversees policy decisions and manages financial matters covered in NRS Chapters 350 and 354. It also provides guidance to the Department on fiscal administration for local governments.

The CLGF consists of eleven members appointed as follows:

  • three persons appointed by the Nevada League of Cities;
  • three persons appointed by the Nevada Association of Counties;
  • three persons appointed by the Nevada School Trustees Association;
  • two persons appointed by the Nevada State Board of Accountancy.

Boards & Meetings

Marvin Leavitt

Chairman

Current Term 11/01/2020 – 10/31/2026

Represents League of Cities

Marvin Leavitt graduated with a Bachelor of Science in accounting from Brigham Young University in 1966. He was a Certified Public Accountant in Nevada in 1968. From 1972 until 2001 he was Finance Director for the City of Las Vegas and prior to that he was Director of Administrative Service for 9 years.

He serves as Chairman of the Committee on Local Government Finance for more than 25 years, and on numerous legislative committees, including the committee on Local Government Finance and Taxes. He was a lobbyist working on finance and taxation issues from 1977 until 2003. Since retiring from the City of Las Vegas in 2001 he has been a consultant.

Marvin continues to represent the Urban Consortium, composed of the five largest cities in the state, since the 2003 legislative session through the 2007 Legislative Session.

Boards & Meetings

Tom Ciesynski

Commissioner

Current Term 7/1/2019 to 6/30/2025

Represents Nevada Association of School Boards

Thomas Ciesynski retired in November 2017 as Chief Financial Officer of Washoe County School District (WCSD), whose principal city is Reno, Nevada. WCSD is the second largest school district in the State of Nevada with approximately 64,000 students.

Mr. Ciesynski spent twenty-six years at WCSD also serving as the Chief Accountant after being hired in 1991 as a Senior Accountant. During his time with the WCSD, Mr. Ciesynski worked with and supervised all aspects of the District’s financial operations including the implementation of the existing Enterprise Resource Planning (ERP) system as well as working on legislative matters for over twenty years.

Prior to coming to WCSD, Mr. Ciesynski worked for Universal Health Services and the international accounting firm Ernst & Young. He graduated from the University of Nevada-Reno where he received his Bachelor of Science in Business Administration (Accounting). He currently assists the Nevada Association of School Boards with their finances.

Jeffrey Share

Commissioner

Current Term 5/28/2024 to 11/30/2026

Represents Nevada Association of Counties

Boards & Meetings

Jeff Cronk

Commissioner

Current Term 1/31/2020 – 1/30/2025

Represents Nevada Leage of Cities

Jeff Cronk has over twenty years of experience as a local government finance professional.  Jeff began his employment at the City of Sparks s the Accounting Manager in January 2006 and was appointed as the Director of the City's Financial Services Department in January 2010.
In addition to his local government experience at the City of Sparks, he has been employed at the Washoe County School District and was an auditor for a variety of governmental agencies in Northern Nevada while earning his professional license.  Jeff also has a broad range of financial management experience outside of the governmental world including manufacturing and not-for-profit industries.
Mr. Cronk obtained his college education from the University of Nevada, Reno, and is a Certified Public Accountant, holding an active license since 1995, and is a member of the American Institute of CPAs, the Government Finance Officers Association, and the Association of Government Accountants.

Marty Johnson

Commissioner

Current Term 7/1/2020 – 6/30/2026

Represents Nevada Association of School Boards

Martin Johnson is the president of JNA Consulting Group, LLC, an independent public financial advisory firm. He has worked in the municipal finance industry for over 25 years.

He has advised clients in Arizona, California and Nevada on the issuance of more than 500 transactions totaling more than $15 billion. He has worked on projects for every school district in the State of Nevada.

He is well regarded for his quantitative and financial modeling skills having developed large, complex capital financing models for many of his clients. He also has extensive experience assisting clients with credit rating presentations and legislative issues.

He has provided “Bonds 101” training to numerous agencies and organizations throughout the State. In his spare time he enjoys traveling with his family. Mr. Johnson received a Bachelor’s degree in Business Management with an emphasis in Finance from Brigham Young University.

Boards & MeetingsGina Rackley

Commissioner

Current term 2/01/20 – 1/31/26

Represents Nevada Association of Counties

Gina Rackley was appointed by the Humboldt County Board of Commissioners as the County Comptroller in January 2017. Prior to that, she served as the Humboldt County Treasurer for ten years.

Gina began her career in local government finance in the City of Winnemucca Clerk / Treasurer’s office in 1990. She accepted a position in the Humboldt County Comptroller’s office from 1999 to 2006 when she was elected as Treasurer.

Gina is a native Nevadan, born in Hawthorne. She attended the University of Nevada – Reno and graduated from Great Basin Community College in Winnemucca with a degree in Business Administration.

Gina is a member of the Government Finance Officers of America, Government Investment Officers of America, and the County Fiscal Officers Association of Nevada.

Boards & MeetingsFelicia O’Carroll

Commissioner

Current Term 4/01/23 - 3/31/26

Represents Nevada State Board of Accountancy

Felicia O’Carroll received her Bachelor of Science degree in accounting from the University of Nevada, Reno in 1976 and her Masters of Science degree in Taxation from Golden Gate University in 1988.

Felicia currently serves as a quality control consultant for two Nevada based CPA firms, following a four-year period as a partner with the accounting firm of Eide Bailly, LLP.

Prior to that, she spent more than 35 years with the accounting firm of Kafoury, Armstrong & Co, joining the firm as an intern while a student at the University of Nevada in 1976. In 1989, she became the first woman elected Shareholder in the Company’s history.

Felicia served as the Managing Shareholder of the firm’s largest office for several years prior to it’s merger with Eide Bailly, LLP. She practices primarily in the areas of governmental and not-for-profit auditing. Her audit clients have included entities ranging in size from the Lovelock Meadows Water District to the State of Nevada.

Felicia is a member of the American Institute of Certified Public Accountants, the Nevada Society of Certified Public Accountants and served a six-year term on the Nevada State Board of Accountancy.

She is also a member of the Government Finance Officers Association and has been a reviewer for that organization’s Certificate of Achievement program. Felicia is a native Nevadan and believes strongly in giving back to her community.

Boards & MeetingsJim McIntosh

Commissioner

Current Term 11/01/2019-10/31/2025

Represents Nevada League of Cities

Jim McIntosh was named Finance Director for the City of Henderson in July 2016 where he is responsible for management and operational oversight of the City's Finance Department.

Prior to joining the City, he served as the Chief Financial Officer for the Clark County School District (CCSD), the nation's fifth largest school district, where he worked for the past seventeen years and previously served as both the Deputy Chief Financial Officer and the Accounting Director.

As Chief Financial Officer at CCSD, he was directly responsible for a broad range of operations including accounting, budget, investments, risk management, facilities, information technology, and debt management.

He has served on state task forces related to education funding, is an alumnus of the Clark County Public Education Executive Leadership Program and the Harvard Public Education Leadership Project.

Jim holds a Bachelor of Science degree in Business Administration with a major in Accounting and a Master of Business Administration (MBA) degree both from the University of Nevada, Las Vegas and is a member of the Government Finance Officers Association, and the Association for Finance Professionals.

Boards & MeetingsAbigail Yacoben

Commissioner

Current Term 2/01/2023 - 1/31/2026

Represents Nevada Association of Counties

Abbe Yacoben is Washoe County’s Chief Financial Officer. She holds a Master’s Degree in Public Policy from the University of Chicago Harris School of Public Policy Studies with a concentration in finance, as well as a Certified Public Finance Officer certification.

Before moving to Washoe County, she served as Deputy Finance Director and City Treasurer for the City of Las Vegas, where she and her team oversaw the City’s $2 billion annual budget. She began her public service at the Village of Forest Park, Illinois, in 2003 and has almost 20 years of municipal finance leadership experience.

She is particularly interested in local government taxation and impacts of public policy decisions on community stakeholders, and looking forward to serving the taxpayers of Nevada on the Committee on Local Government Finance.

Abbe is married with two teenage children, and likes spending time with her family, gardening and making homemade pizza.

Boards & MeetingsPaul Johnson

Commissioner

Current Term 7/01/2021 to 6/30/2024

Represents Nevada Association of School Boards

Paul Johnson, Chief Financial Officer. Paul has served as the Chief Financial Officer for the White Pine County School District since March 1997 and has had the privilege of serving on a number of Nevada fiscal panels and funding studies to evaluate the Nevada Plan funding formula for K-12 education.

Most recently, he was involved on a committee tasked with repairing and simplifying the current Nevada Plan funding formula. In 2013 through 2014 he served as a member of the Task Force on K-12 Public Education Funding Technical Advisory Committee.

The Task Force was created to recommend a plan for funding public schools based upon a weighted formula that takes into consideration the individual educational needs and demographic characteristics of pupils.

Through his efforts and involvement with various committees that serve to improve Nevada's funding, he has earned the following awards:

  • Nevada Association of School Boards: District Level Administrator Impacting Student Achievement
  • Nevada Association of School Boards: Executive Director's Award for Outstanding Contributions to Public Education and Nevada School Boards Service During the 2015 Session of the Nevada Legislature
  • Nevada Association of School Boards: Executive Director's Award for Outstanding Contributions to Public Education and Nevada School Boards Service as a Member of the Technical Advisory Committee to the Task Force on K-12 Public Education Funding
  • Nevada Association of School Administrators: Central Office Professional-Technical Administrator of the Year

In September 2002, he was appointed to the White Pine County Commission by Governor Kenny C. Guinn and served the remaining term through 2004. During this period he served as the Vice Chair and Chairman of the Commission and served on several advisory committees.

Mr. Johnson graduated with a Bachelor of Science in Business Administration from UNLV and has a diverse background including experience with small businesses, corporations and local government operations.

He is actively involved in civic organizations, local government affairs, economic development and youth athletics/activities.

Boards & MeetingsJoshua Foli, CPA

Commissioner

Current Term 1/17/2024 to 3/31/2026

Represents Nevada State Board of Accountancy

Josh Foli attended undergraduate courses at Harvard University, Brigham Young University, and the University of Nevada, Reno, finally graduating with a Bachelor’s degree from the University of Nevada, Reno with a dual major in Accounting and Computer Information Systems.

He has previously worked as a bank manager, investment advisor, and as a partner in a local CPA firm specializing in taxes and governmental auditing. He was appointed as the Lyon County Comptroller in 2004.

Josh is a Certified Public Accountant and a Chartered Global Management Accountant. He is also a member of the American Institute of Public Accountants, Government Finance Officers Association, and County Fiscal Officers Association of Nevada.

April 3, 2024

January 25, 2024

October 17, 2023

September 18, 2023

August 8, 2023

April 14, 2023

December 13, 2022

October 24, 2022

August 18, 2022

March 29, 2022

March 25, 2022

February 3, 2022

November 9, 2021

August 19, 2021

May 12, 2021

January 28, 2021

Appraiser Certification Board

The Appraiser Certification Board is comprised of three members appointed by the Nevada Tax Commission and three members appointed by the Nevada Assessor’s Association.

The Board advises the Department of Taxation on matters pertaining to certification and continuing education of all appraisers certified for tax purposes.

The Appraiser Certification Board is comprised of three members appointed by the Nevada Tax Commission and three members appointed by the Nevada Assessor's Association.

The Board advises the Department of Taxation on matters pertaining to certification and continuing education of all appraisers certified for tax purposes.

Jayme Jacobs, Vice Chairwoman

Clark County

Lorna Quisenberry, Member

Department of Taxation

Sorin Popa, Member

Department of Taxation

Chris Sarman, Member

Washoe County

Richard Ewell, Member

Department of Taxation

Jana Seddon, Member

Storey County

May 14, 2024

November 9, 2023

September 7, 2023

May 11, 2023

September 8, 2022

June 15, 2022

February 2, 2022 Meeting

January 12, 2022 Meeting

October 19, 2021 Meeting

June 30, 2021 Meeting

April 27, 2021 Meeting

Public Meetings

More Information

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