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All individuals or companies having aircraft in Churchill County must file an annual declaration. The declaration is normally filed each year during the month of July. If the declaration is received at any other time, it is due within 15 days of receipt. Aircraft owners bringing aircraft into Churchill County for the first time should contact the Assessor’s Office to obtain an Aircraft Appraisal Declaration. Please remember, it is the responsibility of the aircraft owner to inform the Assessor of any changes in ownership, location or mailing address.
The completed declaration provides the information needed to determine the taxable value of the aircraft. The year of purchase is needed so the aircraft value can be reduced by any applicable depreciation. The purchase price should be reported, without sales tax. The purchase price does include any additions or upgrades to the plane such as extra fuel tanks, special or additional avionics, etc. If the aircraft is registered and taxed outside of Churchill County, please check the applicable box and provide a copy of the current registration and tax receipt. Because aircraft are mobile, a declaration, the current registration and the tax receipt must be filed each year.
Though the declaration may be completed and returned to the Assessor in July, the personal property tax billing may be calculated and sent any time between the time it is received by the Assessor and the following April 30. The returned declaration will be processed by the appraisal staff and billed accordingly. The appraisal staff may request additional information in order to verify the information on the completed declaration. The tax billing becomes delinquent and subject to a penalty 30 days after the first billing date.
In Nevada, the taxable value of an aircraft is derived by applying a 20-year life depreciation factor to the owner's original acquisition cost. Assessed value is computed by multiplying the taxable value by 35%, rounded to the nearest $1.00. To calculate the tax on your aircraft, let's assume a tax rate of $3.50 per hundred dollars of assessed value used in the example below: Aircraft purchased one year ago at a cost of $10,000......................... $10,000 The taxable value after depreciation is 10,000 x .90= ........................ 9,000 The assessed value for the aircraft is 9,000 x .35 = ........................... $3,150 The tax on the aircraft would be 3,150 x .035 = ................................ $110.25
Declarations are normally mailed to all aircraft owners of record by July 1 of each year. If you do not receive a declaration, please call our office at (775) 423-6584, or visit us at 155 North Taylor Street, Suite 200, Fallon, NV 89406.
The instructions for completing the aircraft appraisal declaration are printed on the reverse side of the declaration. Most questions pertaining to the aircraft appraisal declaration can be answered by calling our office at (775) 423-6584. Our staff members are happy to answer any questions you may have regarding the aircraft appraisal declaration, or schedule a convenient time to meet with you. Real and Personal Property Appraisers must be certified by the State of Nevada, and are required to maintain the certification through a program of continuing education.
Your safest recourse when planning a building project is to contact the Building Department for information regarding the requirements for building permits. Please remember that a properly permitted project will ensure your hard work becomes an enhancement to your property value.
Yes, dependent upon the type of operation you propose, you can. Churchill County Code requires that you obtain either a Special Use Permit or a Home Business Permit prior to applying for your business license. For further details, refer to the Business License option or to Title 5 of the Churchill County Code.
If you are not sure whether or not you need a business license, please call our office at (775) 423-7627 and speak with Jennifer Reddick.
The Child Support Enforcement Program charges and collects from the custodial parent, a $35 annual fee for each case where the State has collected and disbursed more than $550. These are cases where the custodial parent has never received Temporary Assistance for Needy Families (TANF).
The person with physical custody of minor children (that is, the adult with whom the minor children live for more than 50% of the time) can obtain a court order for child support from the non-custodial parent(s) several different ways: 1. Child support may be ordered/agreed to in a divorce or separate maintenance action.
2. Child support may be ordered (temporarily) as part of an Extended Protection Order.
3. Child support may be ordered through an enforcement or establishment action brought by the Churchill County District Attorney's Child Support unit on behalf of the custodial parent or non-parent/custodian.
4. Child support may be ordered/agreed to in a civil paternity action.
Child Support Guidelines
For additional information regarding the Nevada Debit Card, please call the Child Support Customer Service Unit toll free at 1-800-992-0900.
IDENTITY: It is important to know who we are. Your child has the right to the sense of belonging that comes from knowing both parents. MONEY: The law requires both parents to support their children. This is true even with an unplanned pregnancy. Children supported by one parent often do not have enough money for their needs.BENEFITS: Your child has the right to other benefits from both parents. These may include Social Security, insurance benefits, inheritance rights, veterans and other types of benefits.MEDICAL: Your child may need a complete medical history from the families of both parents. This could include inherited health problems.Both parents have the right to know and the responsibility to support their son or daughter.
A Nuisance Complaint can be downloaded [link to pdf – Nuisance Complaint] and shall be filed with the County Clerk alleging the existence of a nuisance as defined in NRS 40.140. The County Clerk shall notify the Board of County Commissioners at the next regularly scheduled Commissioners’ meeting and the board shall then fix a date to hear proof of the complainant and of the owner occupant of the real property whereon the alleged nuisance is claimed to exist, not less than thirty (30) days nor more than forty (40) days subsequent to the filing of the complaint. A notice of the hearing date shall be published at least once a week for two (2) weeks preceding the date fixed for the hearing in a newspaper of general circulation published in the county. The complainant and the owner occupant of the property shall be notified by certified mail of the time and place of the hearing and the nature of the complaint.
If charges have been filed and the defendant has been arrested, you may find out the status of the case by contacting the District Attorney’s Office at (775) 423-6561. You may also contact the State of Nevada, Victims of Crime Program to apply for financial assistance Victims of Crime Program.
Yes. You must agree to our GIS Data Download Agreement. Once you agree you will be shown our GIS Data Download page which has several data set's available. If the data set you are looking for is not listed you can contact the GIS Coordinator in the Planning Department at (775) 423-7627.
Download and print the Map Order Form and bring it into the Planning Department to discuss the particulars of what you need. There are various prices, dependent on the complexity of what you need and how long it takes to prepare the map.
Interested candidates can be notified automatically via email each time a new position is open. Just visit this website, choose relevant categories (or all categories if you want to be notified about all jobs as they are posted), click Subscribe, and you are all set!
Churchill County's policy is to only accept applications for currently advertised positions. Please apply when you see a position open that you are interested in. You may fill out a "Job Interest Card" to be notified when openings are posted. Visit https://www.governmentjobs.com/careers/Churchill/jobInterestCards/categories to sign up!
The first step in achieving cooperative behavior is to ensure that rules and expectations are known, understood, an followed. This process will begin during orientation and will be reinforced daily. Another important component to ensuring a safe and secure environment will be to provide a mechanism to recognize the youth for their positive behavior while in detention.
The facility will use a "Levels System" which will be a means for the youth to receive positive reinforcement for pro-social behavior. Youth will achieve a higher level by completing the standard requirements for progression.
For those youth who are non-compliant, a system of consequences will be imposed. Those will include room restrictions, loss of privileges and depending upon the severity, further legal action.
No one under the age of 18 is permitted inside the living areas of the facility.
Identify the zoning designation of your property, and then review Title 16, Chapter 16.12. Contact the Planning Department at (775) 423-7627 to set an appointment with a planner if you have further questions.
Contact a licensed surveyor registered in the State of Nevada, and review Title 16, Chapter 16.12 for division of land in Churchill County.
First identify the zoning designation of your property then review Title 16, Chapter 16.08 of the Churchill County Code, please contact the Planning Department at (775) 423-7627. For more details, see the
State of Nevada Manufactured Housing Division 1830 E. College Pkwy, Suite 120 Carson City, NV 89706 Phone: (775) 684-2940 Fax: (775) 687-5521
Manufactured home titles are handled by: State of Nevada Manufactured Housing Division 1830 E. College Pkwy, Suite 120 Carson City, NV 89706 Phone: (775) 684-2940 Fax: (775) 687-5521 (Manufactured Housing Division requires verification that taxes are paid in full prior to ownership changes.)
NEVADA DEPT. OF MOTOR VEHICLES 973 West Williams Ave. Fallon, NV 89406 (775) 423-2797 or (800) 368-7828 Nevada Department of Motor Vehicles
The Parks and Recreation office handles the renting of the facilities. You can rent either arena, our Multi-Purpose or Dry Gulch building and/or the covered pavilion to host any event you can think of. Contact the Parks and Recreation office at (775) 423-7733 for pricing and availability.
All businesses having assets within Churchill County must complete and file an annual declaration which lists any personal property that is used in conjunction with the business as of the lien date, which is July 1st. The declaration is normally filed during the month of July each year. If the declaration is received by the business at any other time, it is due within fifteen days of receipt. New businesses should contact the Churchill County Assessor at the same time the business license is acquired, or prior to opening the business. Please remember, the responsibility of keeping the Assessor informed of any changes in the business address, location or mailing change, is that of the taxpayer. To add a new business or change information regarding an existing business, a declaration is available below to download. Please complete this form and return it to our office.
The completed declaration provides most of the information needed to determine the taxable value of the business personal property. All personal property used for the business should be listed completely and accurately. The cost and year of acquisition should be listed on the declaration. The cost is defined as the purchase price of the item, including any applicable shipping and installation charges. The year of purchase or acquisition is needed so that the value of the property can be reduced by any applicable depreciation. The depreciation factors are based on expected life schedules prescribed by the Nevada Tax Commission through the Personal Property Manual.
In Nevada, property taxes are based on "assessed value." In the case of business personal property tax, a "taxable value" is arrived at by reducing the original or acquisition cost by the applicable depreciation factors that may be found in the schedules which are linked above. Assessed value is computed by multiplying the taxable value by 35%, rounded to the nearest $1.00. To calculate the tax on your business that does not qualify for the tax abatement, let’s assume you have a business with the following equipment in the City of Fallon with a tax rate of $3.50 per hundred dollars of assessed value. To determine the tax see the example below:
Office furniture was purchased one year ago at a cost of .....................$1,200
The taxable value after depreciation is 1,200 x .87 = ...........................$1,044
A computer was purchased year ago at a cost of ................................$1,000
The taxable value after depreciation is 1,000 x .33 = ..............................$330
The total taxable value for above equipment is 1044 + 330 = ..............$1,374
The assessed value for the above equipment is 1,374 x .35 =................$481
The tax on the equipment would be 481 x .035 = ............................... $16.84
**The tax rates vary by district.
Most questions pertaining to the Business Personal Property Declaration can be answered by calling our office at (775) 423-6584. Our staff is happy to answer any questions you may have regarding the Business Personal Property Declaration, or schedule a convenient time to meet with you. Real and Personal Property Appraisers must be certified by the State of Nevada, and are required to maintain the certification through a program of continuing education.
Yes, a zoning ordinance and land use plan have been adopted and must be referred to before any improvements are made to a piece of property. Title 16, Chapter 16.08 of the Churchill County Code addresses zoning.
Using the Assessor Parcel Number (APN) or the Property Address you can check if a property is in a flood zone with the Flood Zone Finder Map. You can also call the Planning Department at (775) 423-7627 and we can check for you.
Contact the Planning Department at (775) 423-7627 with the address you wish to verify.
The Planning Department also assigns new addresses. In order to obtain a new address, you need to know the Assessor Parcel Number (APN) for your property. Then complete an Address Request Form and bring in a site plan showing your property and the approximate location of the driveway. Please include approximate locations of neighboring properties driveways on the site plan.
Nevada Revised States (NRS) 361.471 through 361.4735 provides for a Partial Tax Abatement of property taxes and is commonly referred to as the "Tax Cap". The Tax Cap limits the amount your property taxes can increase from the last fiscal tax year to the current fiscal tax year. Any amount over the tax cap limit is abated. The Tax Cap does not apply to new construction, new value placed on the assessment roll or changes in actual or authorized use. The Tax Cap does not mean your taxes will increase. It means that if your taxes increase, they will not increase by more than a certain percentage.
For property that is your primary residence in Nevada or property that is rented at or below the low income housing (HUD) rent level, you may file this claim form to receive the "Low Tax Cap", which cannot exceed 3%. All other types/uses of qualifying property receive the "High Tax Cap", which cannot exceed 8%.
You received this form to give you the opportunity to claim the Low Tax Cap. Various reasons may prompt this form to be sent to you. This form overrides any forms that may have been filed in past years for this parcel. Anytime you receive this form and you believe you qualify for the Low Tax Cap, the form needs to be filed with the Assessor's Office to establish or reestablish your qualification. To file the claim for the Low Tax Cap, complete the form received and return it to our office.
A property can qualify as your primary residence if it meets all of the criteria below:
For the official language please refer to Nevada Revised Statute (NRS) 361.4723(6)(b).
If a family member that is not an owner on the deed to the property lives at the property and pays the mortgage it is considered a rental and the amount they pay should be reported on this claim form as rent.
A rental property may qualify for the Low Tax Cap if the maximum amount of monthly rent collected between April 1, 2018 and March 31, 2019 is at or below the fair market rent amount as determined for Churchill County pursuant to NRS 361.4724. In order for our office to determine if your rental property qualifies for the Low Tax Cap our office needs to know how many bedrooms are in this residence, the maximum amount of monthly rent charged to your tenant(s) between April 1, 2018 and March 31, 2019 and whether the rent amount paid by your tenant(s) included the heat and electric. The State of Nevada Department of Taxation publishes the maximum rental limits each year and can be found on their website. If the amount of rent your tenant pays exceeds the fair market rent published, the property does not qualify for the Low Tax Cap and you do not need to file this claim form.
If, as of July 1, 2019, this property will not be occupied, is under construction, was abandoned, is no longer usable as a dwelling or if the property will be used for any other reason other than as your primary residence or a residential rental, the property will not qualify for the Low Tax Cap and you do not need to file this claim form.
If the property has, or is being, sold and you will no longer be the owner on July 1, 2019, you may disregard this form. Our office will update our ownership records after the new deed is recorded and will mail a Property Tax Cap Claim Form to the new owner.
If it is prior to June 30, 2020 you may still submit the form to our office. Our office will process this form and notify the Churchill County Treasurer's Office of any change in qualification. The Treasurer's Office will notify you if there is any adjustment to your tax bill.
Pursuant to NRS 361.4734, a taxpayer who is aggrieved by a determination of the Tax Cap decision made for their property, may file a written petition to the County Assessor. The deadline to appeal the tax cap for the 2019/2020 fiscal year is June 30, 2020. You may obtain an appeal form by calling our office at (775) 428-6584.
We receive our information from the Nevada Tax Commission through the Nevada Department of Taxation. For more information please visit https://tax.nv.gov/. For any other questions, please contact the Assessor's Office at (775) 423-6584 or email us.
Each Assessor’s office in Nevada estimates the property’s “taxable” value by considering its location, zoning, actual use, etc. Land values are estimated from market sales of vacant property, or other recognized appraisal methods when vacant sales are limited or non-existent. The taxable value of buildings, structures, etc., is the estimated replacement cost new, using approved costing in accordance with the Nevada Administrative Code, less depreciation. The land value is then added to the properties improvements value, if any, to arrive at the property’s overall taxable value. The taxable value arrived at may not exceed the properties “Full Cash” or “Market Value”. If a structure has been removed from the property and the Assessor’s office is notified, the Assessor will delete the value from the assessment. Also, if on or after the lien date there was partial or total destruction of an improvement and the property was rendered unusable for not less than 90 consecutive days, the owner of the property may be entitled to an adjustment or credit.
Property in Nevada is required to be reappraised (revalued) at least once, every five years. All property is revalued annually in Churchill County. The county is divided into five reappraisal areas and one of those areas will be visited annually, within the five year period. Additional appraisals may occur when improvements are added, new structures are built or because of use or zoning changes. Sales or purchases of a property do not require a re-assessment of the property. In the state of Nevada, there are two components to your valuation. The land value set according to current market values (NAC 361.118) and the improvements to the land are valued using the approved Marshall and Swift costing manual and Nevada Tax Commission approved Rural Manual in accordance with the Nevada Administrative Code (NAC 361.128). A depreciation factor of 1.5% per year is applied to the age of the improvements, structures, etc, up to a maximum of 50 years. Land values are derived from market sales or other recognized appraisal methods, in accordance to the Nevada Revised Statutes, and are added to the improvement values. All of these values are updated annually.
During the 2005 session, the Legislatures provided for a partial abatement of taxes by limiting or "capping" the amount a tax bill can increase from year to year. The increase is limited to 3% for an owner occupied primary residence (single-family home, townhouse, condominium or manufactured home) and certain qualified rental properties. Tax bills for all other properties (residences that are not owner occupied, land, commercial buildings, business personal property, aircraft, etc.) are limited to a percentage not to exceed 8%. • If the property is your primary residence within the State of Nevada, the abatement equals the amount of taxes that exceed last year`s tax bill plus 3%. • If the property contains rental unit(s) and the rent on all units within the property are at or below the fair market rent for the county in which the dwelling is located, as most recently published by the United States Department of Housing and Urban Development, the abatement equals the amount of taxes which exceed last year`s tax bill plus 3%. • Most other properties (rental units where the rent exceeds the HUD guidelines, commercial, industrial, vacant land, mixed use, etc.), except as noted below, are subject to an abatement at a higher level, which is calculated by comparing the following:
(1) The greater of: (a) The average percentage of change in the assessed valuation of all the taxable property in the county, as determined by the Department, over the fiscal year in which the levy is made and the 9 immediately preceding fiscal years; (b) Twice the percentage of increase in the Consumer Price Index for all Urban Consumers, U.S. City Average (All Items) for the immediately preceding calendar year; or (c) Zero; or (2) Eight percent, whichever is less. Because the current year tax bill is calculated based on the prior year tax bill, changes in assessed value do not have as much impact on a tax bill (up or down) as they did prior to the law change. The abatement is the amount of additional taxes that would have been owed if not for the tax cap. For a property with a 3% tax cap, if the 2008 tax bill was $1,000 the 2009 tax bill could be no more than $1,030 even if the calculated taxes (assessed value x tax rate) were $1,050. In the example above the $20 difference between the actual tax bill of $1,030 and the calculated tax bill of $1,050 is the abatement. NRS 361.4722 through NRS 361.4733
If, in your opinion, the taxable value of your property exceeds the value indicated in the real estate market, please call or come in to the Assessor’s Office and discuss your appraisal with a certified appraiser. The Assessor welcomes the opportunity to review any evidence you can provide that will show the valuation is unrealistic. If, after discussing the matter with the Assessor’s staff, a difference of opinion still exists, you may appeal your assessment to the County Board of Equalization. You may obtain the forms from the Assessor’s Office during the month of December and until the deadline for filing, which is January 15, unless it falls on a holiday or weekend, which would make the deadline the next business day. Please call (775) 423-6584 to have an appeal form mailed to you. The forms are relatively easy so you may represent yourself rather than incur legal expenses. If the County Board, after hearing your petition, still agrees with the Assessor’s appraisal, you may appeal the County Board’s decision to the State Board of Equalization. If the State Board also agrees with the Assessor’s Office and you still disagree, you may take your appeal to District Court.
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You can find information regarding maintenance of County Roads by following the link.
No. The County Road Department receives no money from property taxes or registration fees. The Road Department is funded by local gas tax collections. This rate is $0.09 per gallon of gasoline. Taxes on diesel fuel are allocated to the state of Nevada and do not contribute to the maintenance of county roads.
Any person, contractor, or public utility performing work within a county right of way or road easement needs an encroachment permit. Standard road easements are 60 feet wide (30 feet on both sides from the center of the roadway). The $50.00 permit fee for a residential encroachment permit will be waived for driveways, landscaping, and fencing, if the Road Department is notified during the planning phase.
The owner’s primary residence will receive the 3% abatement. If the rental rate on the guest house is below the HUD median market rent, the entire property will be capped at 3%. If the rental rate is above the HUD rate, that portion of the property valued for the rental will be capped at 8%. The net cap will then be proportionate between 3 and 8 percent, depending on the respective value of the houses.
HUD Median Market Rents in Churchill County for the current tax year are listed on the Department of Taxation website at the link below (Maximum rent allowed for each type of unit according to the number of bedrooms). The updated U.S. Housing and Urban Development (HUD) amounts are available in April or May annually.
You should contact the Office at (775) 423-6584 if you have any questions.
Department of Taxation: Fair Market Rents