Appeals

Appeals

Nevada Tax Commission Appeals

The Nevada Tax Commission (Commission) oversees the administration of the tax system in Nevada. You may appeal the Administrative Law Judge’s (ALJ) decision to the Commission. Your appeal must be filed within 30 days of the ALJ’s decision.

State Board of Equalization (SBE) Appeals

  • Taxpayer Appeal From CBE. Used to appeal a local County Board of Equalization (CBE) decision to the State Board of Equalization (SBE). Most appeals start at the local level.
  • Taxpayer Direct Appeal Form. Used to directly appeal to the SBE without first appealing to the CBE. Usually involves complex issues or matters involving state-level taxation laws.
  • Assessor Appeal from CBE Decision
  • Direct Appeal by Assessor or Department. Only for use by county assessors or officials from the Nevada Department of Taxation:
    • NRS 361.360 (1): Aggrieved at the action of the County Board in equalizing or failing to equalize.
    • NRS 361.395(1): Request for equalization of neighborhood or market area.
    • NRS 361.403: Centrally assessed property.
    • NRS 361.769 (3)(b): Property escaping taxation.
    • NRS 361A.240(2)(b): Under-or-over valuation of open-space use assessment.
    • NRS 362.135: Net Proceeds of Minerals Tax certification.
  • Agent Authorization Form. Used by taxpayers who want to authorize someone else to represent them before the State Board of Equalization *after you have already submitted the appeal form*.
    • Note: If you have already completed the Agent Authorization form on one of the appeal forms, you do not need to complete this form.
  • Petition Withdrawal Form. If you would like to withdraw your appeal, please fill out the withdrawal form above and return it to the State Board of Equalization either by fax or mail.
  • Submit the following documentation with an appeal:
    • 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.
  • You may appeal your case directly to State Board of Equalization if your issue fits one of the descriptions below:
    • NRS 361.360(1); NRS 361.400(2): Failure of County Board to equalize; undervaluation or nonassessment 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 361.403: Undervaluation, overvaluation or nonassessment of property by Nevada Tax Commission. (Appeal must be received on or before January 15)
    • NRS 361A.240(2)(b): Under-or-over valuation of open-space use assessment. (Appeal must be received on or before March 10)
    • NRS 361A.273(2): 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 362.135: Net Proceeds of Minerals Tax certification. (Appeal must be filed within 30 days after certification is sent to taxpayer [usually about May 20])
  • 2024 SBE Appeal Deadlines
  • What you need to know about the State Board of Equalization (SBE) appeal process.
  • See also Officer Hearings

Appeal Procedures

Whether it’s an unexpected tax answer, audit billing, a deficiency or other notice, we will make every effort to clarify our position on the issue. See NRS 360.291.
 
The Department’s appeal process starts informally and becomes more formal as the issue is raised to a higher authority.
 
Below is a step by step explanation of how our appeal process works:
 
  1. Start with a Call: First, contact the auditor or revenue officer handling your case and ask them to explain the assessment and the laws it is based on.
  2. Need More Info? If you have more questions remain or need clarification, ask to speak with a team leader or supervisor.
  3. Submit a Formal Appeal: If you are still questioning an audit or deficiency decision, complete the Petition for Redetermination form and return it in the provided envelope. This needs to be returned within 45 days from the date of the Deficiency Determination or Notice of Credit (this deadline is always mentioned on the notices we send). 
  4. Missed the Deadline? 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)
  5. Review Time: The Petition Supervisor will review the Petition for Re-determination and the facts surrounding the case.
  6. New Evidence? If you have additional documentation not previously presented to the auditor or revenue officer, the case will be returned to the original auditor or officer for consideration.
  7. Still Disagree? 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 (ALJ). (NRS 360.370)
  8. Hearing Locations: Hearings are scheduled in Las Vegas, Carson City or Reno; whichever is appropriate. See the Hearings page under “Types of Hearings” to learn more about Administrative Hearings.
  9. Disagree with the ALJ? If you disagree with the decision of the Administrative Law Judge, you may appeal to the Nevada Tax Commission (NTC). Complete the Notice of Appeal Form and return within 30 days of the Hearing Decision. See NRS 360.390.
  10. Need Representation? The hearing before the NTC will take place in Reno, Carson City or Las Vegas, whichever is appropriate.  Department policy requires that a representative from the Attorney General’s Office represent the Department. You may represent yourself or seek outside assistance.
    • For more information about hearings before the NTC go to our Hearings page.
  11. Still Not Satisfied? If you are not satisfied with the decision of the Nevada Tax Commission, you may appeal within 30 days to the appropriate District Court of the State of Nevada. (NRS 360.395, NRS 360.390)
  12. Note: Throughout the appeal process, the Department will strive to keep you informed of your rights and responsibilities, times, dates and locations of meetings and deadlines.

Be advised that at each level of the appeal, there are mandated time limits for responses. (NRS 360.360, NRS 360.390)

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