Douglas County legal - 12763

NOTICE OF PROPOSED BUDGETS AND 

TAX RATES FOR FISCAL YEAR 2021-2022 

This Notice is NOT a Bill for Taxes Owed; it is an Informational Notice Only 

NOTICE IS HEREBY GIVEN that on the following dates, public hearings for Douglas County and all political subdivisions within Douglas County will be held to adopt budgets and tax rates for the fiscal year beginning July 1, 2021. 

The purpose of these public hearings is to receive opinions from members of the public on the proposed budgets and tax rates before final action is taken by the various boards. 

The tax rates listed below are those rates to be imposed by the County and each political subdivision within the County for fiscal year 2021-2022 if the tentative budgets become final. 

Public Hearings 

Dates, times, and locations for Public Hearings on budgets and tax rates for the fiscal year beginning July 1, 2021 are as follows: 

Douglas County May 20, 2021 – 10:00am 

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada 

Douglas County Redevelopment Agency May 20, 2021 – 10:00am 

Douglas County Historical Courthouse, 

1616 8th St. Minden, Nevada 

Town of Gardnerville May 20, 2021 – 10:00am 

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada 

Town of Genoa May 20, 2021 – 10:00am 

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada 

Town of Minden May 20, 2021 – 10:00am 

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada 

Douglas County School District May 18, 2021 – 4:30pm 

Douglas County High School Library, 1670 HWY 88, Minden, NV 89423 

Virtually, accessed through a link on the DCSD Website 

Carson Truckee Conservancy May 18, 2021 – 10:00am 

1005 Terminal Way, Suite 150, Reno, NV 89502 

Carson Water Subconservancy May 19, 2021 – 6:30pm 

777 E. William St., #110 A, Carson City, NV 89701 

Cave Rock GID May 25, 2021 – 1:00pm 

Video Conference meeting, Zephyr Cove, Douglas County 

Douglas County Mosquito Abatement District May 20, 2021 – 12:00am 

2266 Airport Rd, Minden, NV 89423 

Douglas County Lake Tahoe Sewer Authority May 19, 2021 – 9:30am 

Administrative Bldg., Wastewater Reclamation Plant, Round Hill 

East Fork Fire Protection District May 18, 2021 – 1:00pm 

Emergency Operations Room, 1694 County Road Minden 

East Fork Swimming Pool May 18, 2021 – 8:00am 

Carson Valley Swim Center, 1600 SR Hwy 88 Minden, NV 89423 

Elk Point Sanitation May 26, 2021 – 3:00pm 

Teleconference meeting, Zephyr Cove, Douglas County 

Gardnerville Ranchos GID May 26, 2021 – 5:00pm 

Gardnerville Ranchos GID Main Office, 931 Mitch Drive, Gardnerville 

Indian Hills GID May 19, 2021 – 6:00pm 

Indian Hills GID Conference Room, Via Zoom, Carson City 

Kingsbury GID May 18, 2021 – 4:00pm 

Kingsbury GID Office, 255 Kingsbury Grade, Stateline, 89449 

Lakeridge GID May 27, 2021 – 5:00pm 

Lakeridge Estates Pier/Pavilion, Zephyr Cove 

Logan Creek GID April 21, 2021 – 1:00pm* 

Virtual Meeting & In-Person, 1711 Logan Creek Dr., Glenbrook, NV 89413 

Marla Bay GID May 31, 2021 – 4:00pm* 

643 Freel Drive, Marla Bay, Zephyr Cove 

Minden Gardnerville Sanitation District May 18, 2021 – 1:00pm 

MGSD Office, 1790 Hwy 395, Minden 

Oliver Park GID May 24, 2021 – 5:00pm 

Video Conference Meeting, Zephyr Cove, Douglas County 

Round Hill GID May 18, 2021 - 4:30pm 

RHGID District Office 343 UTE Way, Zephyr Cove, NV 89448 or Zoom Conference 

Sierra Estates GID March 24, 2021 – 5:00pm* 

Roy Golightly’s Home, Board Chairman, 3621 Shawnee Dr. Carson City, NV 89705 

Skyland GID May 20, 2021 – 4:00pm 

https://global.gotomeeting.com/join/667017709 Phone Access +1 872-240-3311 

(Code 667-017-709) 

Tahoe Douglas Fire District May 19, 2021 – 2:30pm 

193 Elks Point Road, Zephyr Cove, NV 89448 

Tahoe Douglas Sanitation District May 25, 2021 – 9:30am 

Tahoe-Douglas District, 1303 Highway 50, Zephyr Cove 

Tahoe Douglas Visitor’s Authority May 19, 2021 – 4:00pm 

https://zoom.us/j/91212314143?pwd=MHpHYTJMeHRXQm9JSm5lSVpud2FkZz09 

Topaz Ranch Estates GID May 19, 2021 – 6:00pm 

Community Center/ZOOM Conference 

Zephyr Cove GID April 13, 2021 – 3:00 pm* 

753 Church St. Zephyr Cove, 89448 

Zephyr Heights GID May 25, 2021 – 4:30pm 

Video conference meeting, Zephyr Cove, NV 89448 

Zephyr Knolls GID May 27, 2021 – 9:30am 

Video conference meeting, Zephyr Cove, Douglas County NV 

*Per NRS 354.475, certain special districts may file final budgets on or before April 15th, and accordingly, these district’s budget hearing was held before April 15, 2021. 

Limitations on Revenue of Local Governments 

Article X, Section 2 of the Constitution of the State of Nevada limits the total taxes levied by overlapping governmental units within the boundaries of any county (i.e., the county, school district, the state, or any other city, town, or special district) to $5.00 per $100.00 of assessed valuation. Furthermore, the 1979 Nevada Legislature enacted provisions whereby, commencing July 1, 1979, the combined tax rate was reduced to $3.64 per $100.00 of assessed valuation. 

In addition to the Constitutional and statutory limits placed on tax rates, the Nevada Legislature has enacted several statutes designed to limit overall growth in local government revenues. Nevada Revised Statute (NRS) 354.59811 sets forth the basic calculation limiting revenue from property taxes. In general, the maximum amount of money a local government may receive from property taxes must be set so that the tax rate, when applied to the current fiscal year’s assessed valuation, produces 106% of the maximum revenue allowable based upon all properties on the preceding fiscal year’s assessment roll. Exceptions to the general rule are contained in various other statutory sections as listed in NRS 354.59811. 

NRS 354.5982 provides that a local government may exceed the limits imposed by NRS 354.59811 only if the proposed increase is approved by a majority of the voters at a general election. 

The Nevada Legislature also has the power to enact certain statutes designed to limit increases in other local government revenues specifically related to fees for licenses and permits, and charges for services. 

Assessment of Property 

The Douglas County Assessor’s Office reappraises all property in Douglas County every year. NRS 361.225 mandates that the assessed value of all property subject to taxation must be assessed at 35% of its taxable value. Taxable value is determined by statute as well as guidelines and procedures established by the Nevada Tax Commission. These guidelines and procedures must be in accordance with NRS 361.227, which sets forth the following: 

Vacant land is appraised at full cash value by considering the uses to which it may lawfully be put, any legal or physical restrictions upon those uses, the character of the terrain, and the uses of other land in the vicinity. Improved land is appraised consistent with the use of the improvement located thereon. Any improvements are appraised at their replacement cost new less all applicable depreciation. Statutory depreciation is calculated at one and one-half percent (1.5%) of current replacement cost for each year of adjusted actual age, up to a maximum of 50 years. 

Personal property is appraised based on cost, the year acquired, and its estimated life, as determined by standards established by the Nevada Tax Commission. 

Additionally, taxable value determined by the Assessor’s Office may not exceed full cash value. If the taxpayer believes that their taxable value exceeds the full cash value of their property, they need to contact the Assessor’s office and if necessary follow the appeal procedure outlined in NRS Chapter 361. 

Tax Rates 

The following are the proposed tax rates for the 2021-22 fiscal year beginning July 1, 2021: 

Political Subdivision Tax Rate per $100 Assessed Valuation 

State of Nevada 0.1700 

Douglas County 1.1680 

Towns 

Town of Gardnerville 0.6677 

Town of Genoa 0.6277 

Town of Minden 0.6677 

Douglas County School District 0.8500 

Special Taxing Districts 

Carson Truckee Conservancy 0.0000 

Carson Water Subconservancy 0.0300 

Cave Rock GID 0.3980 

Douglas County Mosquito Abatement District 0.0345 

Douglas County Lake Tahoe Sewer Authority 0.0000 

East Fork Fire Protection District 0.4874 

East Fork Swimming Pool 0.1300 

Elk Point Sanitation 0.0095 

Gardnerville Ranchos GID 0.5500 

Indian Hills GID 0.7901 

Kingsbury GID 0.5571 

Lakeridge GID 0.1542 

Logan Creek GID 0.7182 

Marla Bay 0.0000 

Minden Gardnerville Sanitation District 0.1224 

Oliver Park GID 0.8339 

Round Hill GID 0.5525 

Sierra Estates GID 0.0000 

Skyland GID 0.2231 

Tahoe Douglas Fire District 0.6381 

Tahoe Douglas Sanitation 0.0350 

Tahoe Douglas Visitor’s Authority 0.0000 

Topaz Ranch Estates 0.8546 

Zephyr Cove GID 0.1000 

Zephyr Heights GID 0.2798 

Zephyr Knolls GID 0.5366 

Determination of Combined Tax Rates 

The combined tax rate that is used to determine the taxes owed on property located in Douglas County is a combination of several of the tax rates listed above plus those levied by the State of Nevada. The combined tax rate varies from taxing district to taxing district depending on which political subdivisions can tax the property in a particular taxing district. The combined tax rate can be determined by following the steps set forth below: 

1. Base Tax Rate – All property in Douglas County is subject to the following tax rates per $100 assessed valuation: 

State of Nevada 0.1700 

Douglas County 1.1680 

Douglas County School District 0.8500 

2.1880 

2. Town Rates - If you live in an unincorporated town such as Gardnerville, Genoa, or Minden, add your town rate to the base tax rate set forth in Step 1 above. For example, if you live in Gardnerville Town you would add the Gardnerville Town operating rate of 0.6677 to the base tax rate of 2.1880. 

3. Special Taxing Districts - Special taxing districts have the authority to tax the properties that lie within their district boundaries. The boundaries of the districts do not include all of Douglas County and do not adhere to town boundaries. Therefore, you must determine which of these special districts can tax your property and add the rate of those districts to the rates determined in Steps 1 and 2. 

For an explanation of each component tax rate, visit the Clerk/ Treasurer’s website at https://cltr.douglasnv.us/treasurytaxes/ tax-district-info or call the Clerk/Treasurer’s Office at 775-782- 9017. Referring to your tax bill will help you determine the taxing entities and tax rates that apply to your property. 

For More Information 

For further information, the following officials may be consulted: 

1. The public official of the political subdivision listed in the public hearing notice above. 

2. The Douglas County Clerk/Treasurer, Amy Burgans, 1616 8th Street, Minden, NV 89423, 775-782-9017 

3. The Douglas County Assessor, Trent Tholen, 1616 8th Street, Minden, NV 89423, 775-782-9830 

Dated this 1st day of May, 2021 

Office of the Douglas County Treasurer 

Amy Burgans, Treasurer