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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.
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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.
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.