NOTICE OF PROPOSED BUDGETS AND
TAX RATES FOR FISCAL YEAR 2022-2023
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, 2022. 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 2022-2023 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, 2022 are as follows:
Douglas County May 19, 2022 – 10:00am
Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada
Douglas County Redevelopment Agency May 19, 2022 – 10:00am
Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada
Town of Gardnerville May 19, 2022 – 10:00am
Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada
Town of Genoa May 19, 2022 – 10:00am
Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada
Town of Minden May 19, 2022 – 10:00am
Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada
Douglas County School District May 17, 2022 – 4:30pm
Airport Training Center, Building G-1, 1126 Airport Road, Minden, NV 89423
Virtually, accessed through a link on the DCSD Website
Carson Truckee Conservancy May 17, 2022 – 10:00am
1005 Terminal Way, Suite 150, Reno, NV 89502
Carson Water Subconservancy May 18, 2022 – 6:30pm
777 E. William St., #110 A, Carson City, NV 89701
Cave Rock GID May 24, 2022 – 3:00pm
Video Conference meeting, Zephyr Cove, Douglas County
Douglas County Mosquito Abatement District May 18, 2022 – 1:00pm
1693 County Road, Suite A., Minden, NV 89423
Douglas County Lake Tahoe Sewer Authority May 18, 2022 – 9:30am
Administrative Bldg., Wastewater Reclamation Plant, Round Hill
East Fork Fire Protection District May 17, 2022 – 1:00pm
Emergency Operations Room, 1694 County Road, Minden, 89423
East Fork Swimming Pool May 19, 2022 – 9:00am
Carson Valley Swim Center, 1600 SR Hwy 88 Minden, NV 89423
Elk Point Sanitation May 26, 2022 – 11:00am
423 Elks Avenue, Kay Fry Clubhouse, Zephyr Cove, Douglas County
Gardnerville Ranchos GID May 25, 2022 – 5:00pm
Gardnerville Ranchos GID Main Office, 931 Mitch Drive, Gardnerville 89460
Indian Hills GID May 18, 2022 – 6:00pm
Indian Hills GID Conference Room
Kingsbury GID May 17, 2022 – 5:00pm
Kingsbury GID Office, 255 Kingsbury Grade, Suite A, Stateline, 89449
Lakeridge GID May 25, 2022 – 4:00pm
Lakeridge Estates Pier/Pavilion, Zephyr Cove, Douglas County, NV
Logan Creek GID April 13, 2022 – 1:30pm*
Douglas County Library, 2330 Warrior Way, Zephyr Cove, NV 89448
Marla Bay GID April 13, 2022 – 4:00pm*
643 Freel Drive, Marla Bay, Zephyr Cove
Minden Gardnerville Sanitation District May 18, 2022 – 11:30am
MGSD Office, 1790 Hwy 395, Minden, NV 89423
Oliver Park GID May 24, 2022 – 5:00pm
Round Hill Fire Department, 193 Elks Point Road, Zephyr Cove, NV 89448
Round Hill GID May 17, 2022 - 4:30pm
Tahoe Douglas Fire Station, 193 Elks Point Road, Zephyr Cove, NV 89448
Sierra Estates GID March 16, 2022 – 5:00pm*
3621 Shawnee Drive, Carson City, NV 89705
Skyland GID May 26, 2022 – 3:30pm
Douglas County Library, 233 Warrior Way, Zephyr Cove, NV 89448
Tahoe Douglas Fire District May 18 2022 – 2:30pm
193 Elks Point Road, Zephyr Cove, NV 89448
Tahoe Douglas Sanitation District May 17, 2022 – 9:30am
Tahoe-Douglas District, 1303 Highway 50, Zephyr Cove 89448
Tahoe Douglas Visitor’s Authority May 18, 2022 – 3:00pm
169 HWY 50, Stateline, NV 89449 with Zoom Option
https://us06web.zoom.us/j/9085896867; Meeting ID 908 589 6867
Dial +1 669 900 6833
Topaz Ranch Estates GID May 18, 2022 – 6:00pm
TRE Community Center
Zephyr Cove GID April 12, 2022 – 2:00pm*
724 Lincoln Highway, Zephyr Cove, 89448
Zephyr Heights GID May 17, 2022 – 2:00pm
Round Hill Fire Department, 193 Elks Point Road, Zephyr Cove, NV 89448
Zephyr Knolls GID May 19, 2022 – 11:00am
Video conference meeting, Zephyr Cove, Douglas County NV 89448
*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, 2022.
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 fi scal 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 fawfully 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 2022-23 fiscal year beginning July 1, 2022:
Tax Rates
The following are the proposed tax rates for the 2022-23 fiscal year beginning July 1, 2022:
Tax Rate per $100
Political Subdivision Assessed Valuation
_________________________________________________________
State of Nevada 0.1700
Douglas County 1.1680
Towns
Town of Gardnerville 0.6677
Town of Genoa 0.6216
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 0.3943
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 0.5513
Lakeridge GID 0.1510
Logan Creek GID 0.7139
Marla Bay 0.0000
Minden Gardnerville Sanitation District 0.1224
Oliver Park GID 0.8339
Round Hill GID 0.5391
Sierra Estates GID 0.0000
Skyland GID 0.2298
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 0.5341
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 29th day of April, 2022
Office of the Douglas County Treasurer
Amy Burgans, Treasurer
Pub: May 4, 2022 Ad# 23860
