| BRIANA JOHNSON 
                        SECURED ASSESSMENT ROLL as of November 25, 2024.
                       
                        Note: Changes made after this date are reflected
                        in the current Assessor's Property Record.
   The 2025/2026 assessment list in accordance with Nevada Revised Statute (NRS) 361.300
                        which mandates that notification of completion of the secured tax roll be published in a newspaper
                        of general circulation in the County on or before January
                        1 of each year.
 
                        NRS 361.225 mandates that the assessed value
                        of a property be based on a ratio of 35% of the taxable value
                        which is determined through the use of guidelines established
                        by the State Department of Taxation.
                       
                        Statutes mandate each year that the County Assessor
                        ascertain and establish the assessed value for all real and
                        personal property in the county which is subject to taxation.
                        A written notice stating the property's assessed valuation
                        will be mailed to the owner each year.
                       
                        Property owners who believe that the market
                        value of their property is less than the taxable value listed
                        or believe that they were assessed differently than comparable
                        property may contact the Assessor's Office Appraisal Division
                        at 702-455-4997 for an explanation of the values. If not satisfied
                        after speaking with the Assessor's Office, a property owner
                        may file a petition with the County Board of Equalization
                        for a review of the values. The petition must be filed on
                        or before January 15 or the first business day following January 15 if it falls on a Saturday, Sunday or Holiday. The petition forms are available
                        in the County Assessor's Office, located at 500 S. Grand Central
                        Parkway, second floor. The petitions will be scheduled for
                        presentation to the County Board of Equalization during its
                        meetings, which will be held in January and February. If further
                        appeal is desired, a petition may be filed with the State
                        Board of Equalization no later than March 10.
                       
                        NRS 361.4723 provides a partial abatement of taxes by applying a 
                        cap of no more than 3% on the tax bill of the owner's primary residence or a qualified
                        rental dwelling.  Nevada law does not provide a cap on assessed
                        values. Taxpayers who have already qualified for the 3% tax cap
                        will receive or retain their tax abatement for the 2025/2026 tax year. A cap of no more than 8% will be applied to the tax bill of residences that are not owner occupied, land, commercial buildings, business personal property, aircraft, etc. New construction or property that has a change of actual or authorized use (zoning change or manufactured home conversion) will not qualify for any cap for this fiscal year, but will receive the appropriate cap starting the following year.
                       
                        The Nevada Legislature provides for property tax exemptions to 
                        assist individuals meeting certain requirements. Some of these 
                        include veterans, disabled veterans, surviving spouses, and 
                        blind persons.  For more information on filing and eligibility requirements 
                          for any of these 
                        programs, click on the links listed below:
                         
                        
                          
                            Exemption programs
                          
                        
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