A record-setting 6,000 property owners in Clark County challenged their assessed values in 2009, contending they were too high. The number of appeals could rise this year as property values continue to tumble.
The county recently mailed cards telling people of their assessed values.
(The Clark County Assessor waited till the last moment which by statute is December 18, 2009 to mail the cards. Most taxpayers did not get their cards till December 22, 2009 or later and where very busy with the holidays by that point. The Clark County Assessor is trying to give the least amount of time for taxpayers to file an appeal)
Those who disagree with the assessed property value listed on the notice have until Jan. 15 to file an appeal.
The county Board of Equalization decides whether the appeals have merit.
(Since the Clark County Board of Equalization actually agrees with the Clark County Assessor almost 100% of the time, it would seem that the Clark County Assessor decides which appeal has merit. The Clark County Board of Equalization is an appointed position and it's members claim that they do not get paid. Is this position a stepping stone to power in some other position? After the Clark County Board of Equalization rules against the taxpayer, the taxpayers still has the State Board of equalization, District Court and then Nevada Supreme Court. So they are not the last word!)
And it sticks to the deadline.
"The deadline is statutory," said Michele Shafe, assistant county assessor. "We're not the ones that picked January 15. The Legislature did that."
(The Clark County Assessor is involved in the creation of almost all Statutes and Regulations that are created by the Nevada Legislature or the Nevada Tax Commission. The Clark County Assessor may testify, have private conversations or actually write the words for the new statutes or regulations. Clark County Assistant Michele Shafe is misleading the taxpayers and the readers of the Las Vegas Review Journal when is trying to explain that the Clark County Assessor had nothing to do with setting the deadline!)
Appeals filed late are sent to the district attorney's office to decide whether anything justifies the tardiness, Shafe said. Usually the deadline is upheld.
Some people have accused the county of setting the deadline right after the holidays to sneak tax assessments past residents, she said.
In truth, she said, the early deadline is designed to give counties enough time to wrap up tax-related business, including appeals, before they submit preliminary budgets in April to state tax authorities.
(Clark County Assistant Assessor Michele Shafe is agreeing that the early deadline is for the advantage of counties. Since there is a small percentage difference in Taxable Values before appeals and after appeals, the counties could submit their budgets without worrying about how the appeal process might affect their revenue stream and we could move the appeal process till after tax bills are sent in August of the current year. Budgets are always changing for many reasons, so why not change budgets for property tax payments also?)
Anyone who wants to appeal should call the assessor's office immediately and request the proper form, said Carole Vilardo, president of the Nevada Taxpayers Association.
"Be sure you have the appeal form sent to you and make sure it's in by the deadline," Vilardo said.
When requesting the form, those seeking an appeal should explain to the worker why they think a discrepancy exists, Vilardo said.
Sometimes an assessor makes an error that can be quickly cleared up, such as listing an extra bedroom or a nonexistent swimming pool, Vilardo said.
Shafe said talking with staffers is truly in the residents' best interest.
(Clark County Assistant Assessor Michele Shafe seems to be stating that all you have to do is talk with the Assessor's staffers and you will have your appeal settled in your favor in an easy manner. It sure has not worked that way for the 5 properties that I appealed for the 2009 year. I still have not gotten the proper legal response to my verbal and written statements and questions even though the State Board of Equalization has ruled 100% for the Clark County Assessor on December 2, 2009 and closed my case.)
In the spring, 4,577 property owners who appealed won a reduction in their property values; 1,452 were denied an adjustment.
Among the winners, 4,228 presented their cases to staff members, Shafe said. A representative then spoke in their behalf to the Board of Equalization.
Homeowners can expect modest savings at best.
Someone with a house worth $100,000 might get the taxes trimmed by $100 if the value is reduced by $10,000 and $300 if it's reduced by $30,000, said Laura Fitzpatrick, county treasurer.
The biggest winners in 2009 were those who owned casinos or other large commercial properties. The assessed value of Palms Place, a hotel-condominium, was trimmed to $4.4 million from $73 million.
Those who want to appeal should gather evidence.
Homeowners should visit the county assessor's Web site and check the values of neighboring properties, Shafe said. If their property is assessed substantially higher than comparable property nearby, they have a strong argument.
Also, if recent foreclosures, short sales or bargain-basement deals have occurred in a neighborhood, those could be used as proof that a house is assessed too high, Shafe said. By law, the assessed value is not allowed to exceed the market value.
Homeowners seldom need attorneys to represent them, as their cases are usually straightforward, Shafe said.
(Clark County Assistant Assessor Michele Shafe is just not telling the truth now. Homeowners have similar problems that commercial property owners have. Both need a mathematical and easily understood schedule that begins with legally usable comparable sales and ends with taxable value of taxpayer's property. This schedule shall include a comprehensive written analysis of all adjustments, methods and comparable sales that meets the stated goal of the Nevada's Constitution uniform and equal assessment of taxes and that every method used is explained in a reference manual approved by the Nevada Tax Commission that is easily accessed by the taxpayer.)
"It's really not that difficult of a process, and we really try to make it as easy on taxpayers as we can," Shafe said. "We work with them."
In contrast, commercial property owners hire lawyers because such cases are more intricate, she said. Having an income-generating site adds layers of complexity, she said.
An owner might argue that an office complex should be assessed at a lower value because it is vacant, Shafe said. But if nearby offices are bustling with tenants, the county might contend that the valuation is fair and that the owner is marketing the site poorly, she said.
(How can Clark County Assistant Assessor Michele Shafe contend that valuation is fair if your property value is based on your very successful neighbor's value and then just state that you are doing a bad job marketing or running your business or property? I will bet she does not know much about running a business.)
Vilardo said the assessment notices contain more detailed information than notices mailed by other counties. But you have got to take the time to study it, she said.
"Too many people don't read the card," Vilardo said.
Contact reporter Scott Wyland at swyland@reviewjournal.com or 702-455-4519.
(I called Scott Wyland and emailed him this information and he never responded to me.)
Las Vegas Review Journal article is in black.
Brent Howard's Comments are in BLUE.
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