2025/2026 Notice of
SECURED ASSESSMENT ROLL
DOUGLAS COUNTY, NEVADA
TRENT A. THOLEN, ASSESSOR
Special note: The 2005 Legislature passed property tax relief due to the extreme increase in market values at that time. The legislation provides that property taxes for owner occupied primary residences and low cost rentals cannot increase more than 3% per year; and all other property not more than 8% per year. The tax cap is applied to the taxes paid from the previous year and not to assessed values. Many homeowners are paying taxes based on older and lower assessed values, such that fluctuations in current assessed values will not have the same corresponding effect on their tax bills. Due to the caps implemented by the 2005 Legislature, tax bills received next July may increase by the 3 or 8 percent caps due to the values established in prior and current years. Assessed values generally have risen for the 2025/26 roll based on improved market conditions. Property taxes will likely be increasing by the cap factor due to the valuation changes. Exceptions to the property tax cap are made for new construction and new parcels. These parcels are not capped during the year of their initial valuation. If you have a question on which property tax cap applies to your property(ies), please call our office. Tax relief may be provided to those qualifying for a property tax exemption. Please read the information under Tax Exemptions to see if you may qualify.
Nevada Revised Statute (NRS) 361.300 requires a list of all taxpayers’ secured property to be made available at the Assessor’s Office in Minden or on the Assessor’s website at www.douglascountynv.gov. In addition, an assessment notice was recently mailed to each property owner comparing values with those of the prior tax year.
The valuation of unsecured property, e.g., manufactured homes, aircraft, commercial, personal property, etc., is developed throughout the year and, therefore, does not appear here. The Nevada Department of Taxation does the billing, collection and distribution of all taxes for inter-county properties that also do not appear here.
QUESTIONS AND
ANSWERS ABOUT YOUR
ASSESSMENT
What is the role of the Assessor’s Office? The Assessor’s Office discovers all taxable property and determines its taxable value for tax purposes in accordance with Nevada Law. Per NRS 361.227, the total taxable value must not exceed a property’s most probable sale price in a competitive market. NRS 361.225 requires that the assessed value be 35% of the taxable value calculated in accordance with NRS 361.227. We encourage you to visit our office or the Assessor’s website at www.douglascountynv.gov to compare sales and review your property data.
How is my tax computed? Your assessed value, which is 35% of your total taxable value, is multiplied by your tax district’s tax rate to determine the amount of tax due. This amount is reduced by any abatement the property qualifies for under the 2005 tax relief legislation.
How is the value of my property determined? Land value is based on the market value of similar vacant land sales as well as other market information that would indicate a land valuation. The value of the buildings and other items added to the property is based on the replacement cost new less 1.5% depreciation per each year of age. Personal property values are based on acquisition cost less depreciation dependent on the life of the asset.
How the Tax Rate is Determined
The tax rate is proposed in April of each year based on the budgets prepared by the various local governments: counties, cities, school districts and general or special improvement districts such as fire protection districts, etc. The property tax bill separately states the various rates levied in the county, including any rate levied for debt. The operating rates for the county, each town and each general and special district functions within each county are respectively determined by the County Commission, Town Boards, Improvement Districts and other District Boards to cover the functions for which they are responsible. Those rates may increase, decrease or remain the same, depending on the actions of the elected officials. Other rates, such as the school district operating and indigent fund rates are set in Nevada Revised Statutes. Debt rates are usually voter approved, although local government debt shorter than 10 years is approved by the Department of Taxation and the rate for State debt is set by the legislature.
Prior to the budget hearings held in the third week of May, the county will publish a newspaper ad which identifies any property tax rate increases and the times and places for the different budget hearings. These budget hearings present an opportunity for you to question expenditures and the property tax rates, which will be set to cover the proposed expenditures.
The local government’s budget must be adopted no later than June 1. In June of each year, the Nevada Tax Commission approves the property tax rates based on the budgets submitted by the local governments.
The Douglas County Commissioners certify each tax district’s rate in June of each year for the following fiscal year. The rates are then applied to the assessed values of the property set by the Douglas County Assessor as of July 1 each year. Taxes are due and payable to the County Treasurer.
Nevada Taxpayers Association
For further information, the Nevada Taxpayers Association produces an excellent publication entitled Understanding Nevada’s Property Tax System. It gives a very complete explanation of the property tax system in the State of Nevada. The publication can be found by going to
http://www.nevadataxpayers.org/ and clicking on the publications link.
Why do my taxes change? Taxes change when your tax rate or assessed value changes or due to the abatements passed by the 2005 legislature.
How often can my assessed value change? Starting in 2009/10, all property in Douglas County is reappraised annually. Additional inspections occur when parcels or improvements are either added or changed.
What if I believe the market value of my property is less than the appraised value shown or that my property was assessed differently than comparable property? Contact the Assessor’s Office to discuss and receive copies of your appraisal. If you still disagree, the Assessor’s Office will give you a form to file with the County Board of Equalization no later than January 15, 2025, for a hearing in February, 2025. Persons who are not satisfied with the County Board of Equalization’s decision may file an appeal to the State Board of Equalization no later than March 10, 2025. The State Board of Equalization will not consider appeals that have not first been properly submitted to the County Board of Equalization. Further appeals may be made to the District and Supreme Courts.
What are the installment due dates for the 2025/2026 tax bill?
1st installment due – August 18, 2025
2nd installment due – October 6, 2025
3rd installment due – January 5, 2026
4th installment due – March 2, 2026
For your convenience property tax payments can be made online at:
https://cltr.douglasnv.us/
There are also drop boxes at the Old Courthouse in Minden and the Administration Building at Lake Tahoe.
Why didn’t I receive a Personal Property (Manufactured Home, Aircraft, Commercial Business, etc.) tax bill?
If your tax bill amount is less than $10.00 for the fiscal year, the Nevada Tax Commission has determined that you are exempt from taxation per NRS 361.068.
TAX EXEMPTIONS
The State of Nevada offers tax exemptions to eligible surviving spouses, veterans, disabled veterans, and blind individuals.
How much are the exemptions?
The Surviving Spouse exemption entitles you to $1,770 of assessed valuation deduction for the 2025/26 fiscal year. Conversion into actual cash dollar savings varies depending on the tax rates; currently, it is approximately $62 per fiscal year on real estate or personal property taxes or up to $70.80 per fiscal year on the basic govern-mental service tax portion of your motor vehicle registration.
The Veteran exemption entitles you to $3,540 of assessed valuation deduction for the 2025/26 fiscal year. Conversion into actual cash dollar savings varies depending on property tax rates; currently, it is approximately $123 per year on real estate or personal property taxes or up to $141.60 on the basic governmental service tax portion of your motor vehicle registration. Veterans may pay the exemption amount and elect to donate that portion of their payment to the construction and maintenance of a veteran’s retirement home.
The Disabled Veteran exemption amount will depend upon the percentage of permanent service-connected disability.
The 2025/26 fiscal year amounts will be as follows:
60 to 79% disabled - $17,700 assessed value (approx. $620 property or up to $708 vehicle/FY)80 to 99% disabled - $26,550 assessed value (approx. $929 property or up to $1062 vehicle/FY)100% disabled - $35,400
assessed value (approx. $1239 property or up to $1,416 vehicle/FY)
The Blind exemption entitles you to $5,310 of assessed valuation deduction; currently, it is approximately $186 per fiscal year on real or personal property taxes or up to $212.40 per fiscal year on the basic governmental service tax portion of your motor vehicle registration.
When should I apply for an exemption? An application to use an exemption on secured (real) property must be made on or before June 1 for the following fiscal tax year. An application to use an exemption on unsecured (personal) property or motor vehicle may be made any time on or before paying the taxes that are due.
How do I apply for an exemption? If you believe you are eligible for an exemption, bring your Nevada Driver License or Nevada I.D. card and the following documents to the Assessor’s Office:
Surviving Spouse Exemption: Your spouse’s certificate of death. You must have been married at the time of their death and have not remarried. The surviving spouse of a disabled veteran who was eligible for a disabled veteran exemption at the time of his/her death may also be eligible to receive the disabled veteran exemption.
Veteran Exemption: Separation papers from the United States Armed Forces showing an honorable discharge, entry and discharge dates, and a minimum of ninety (90) consecutive days active duty during one of the following major conflicts: (some conflicts may require the veteran to fill out an affidavit stating how they served in direct support of that conflict)
December 7, 1941 to December 31, 1946
June 25, 1950 to May 7, 1975
September 26, 1982 to December 1, 1987
December 20, 1989 to January 31, 1990
August 2, 1990 to April 11, 1991
December 5, 1992 to March 31, 1994
November 20, 1995 to December 20, 1996
Or if you have served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1, and who received, upon severance from service, an honorable discharge or certificate of satisfactory service from the Armed Forces of the United States, or who, having so served, is still serving in the Armed Forces of the United States, may receive an exemption on their valuation. The amount of assessed valuation that is exempt from taxation is pursuant to NRS 361.090, subsection 1.
Disabled Veteran: Separation papers from the United States Armed Forces showing an honorable discharge, entry and discharge dates, and Veterans Administration documentation showing a minimum of 60% permanent service-connected disability. The surviving spouse of a disabled veteran may also qualify for the Disabled Veteran exemption.
Blind Exemption: A doctor’s statement verifying your visual acuity does not exceed 20/200 in the better eye when corrected, or your field of vision subtends an angle of 20 degrees or less.
NOTICE
The 2025/2026 Secured Tax Roll is available for your review pursuant to NRS 361.300(3)(b)
The Tax Roll Listing may be viewed at the Douglas County Public Library, The Douglas County Assessor’s Office or on our website:
www.douglascountynv.gov
NOTICE
The 2025/2026 Douglas County Board of Equalization is scheduled for
February 26, 2025 at 10:00 a.m.
I hereby certify that the 2025/2026 Douglas County Secured Assessment Roll is complete and open for inspection by interested persons.
Respectfully,
TRENT A. THOLEN
Pub Date: December 21, 2024 Ad#: 47833