Board of Equalization
The Board of Equalization assists in the administration of property valuation used for tax purposes, providing an impartial citizen forum for property owners. If a property owner disputes the assessed value of property, the Board of Equalization will hear the owner's appeal and make a reasoned decision. This service is free.
Hearings are held on an individual basis consistent with property policies established by law.
The board is an independent body organized to adjudicate appeals of various determinations made by the county assessor's office. It is comprised of three citizens and up to four alternates appointed by the Clark County councilors to provide an impartial hearing environment that protects each party's due process rights and results in a fair decision.
The Board of Equalization hears and decides appeals concerning the numerous types of determinations including: changes to real and personal property valuations; denials of senior citizen/disabled exemptions; denials of home improvement exemptions; decisions regarding historic property; forest land classification determinations; current use determinations; destroyed property determinations; and claims for either real or personal property tax exemptions.