NPTR: Alert 286 Still Undecided

Wed Dec 14 14:54:25 PST 2016

Still Undecided

ALERT: #286

DATE: December 14, 2016
TO: Incline Village & Crystal Bay Property Owners

FROM: Village League Tax Revolt Committee

November marked the two year anniversary of our hearing before the Nevada Supreme Court.  The only news today is that the Court has yet to rule.

This case impacts more than our community's property owners.  It is critical to all Nevada property owners and county governments.  Some years ago, the Nevada Supreme Court determined that, in 2003, Washoe County had unlawfully assessed residential property at Incline Village/Crystal Bay.  In the same decision, the Court also determined that the remedy was to set aside the unlawful assessments and replace them with the prior year's assessments. 

The State Board of Equalization has fought the Court's decision since it was handed down.  This is the third time the present case has been to the Supreme Court. After the Court sent the case back the second time, the State Board of Equalization initially voted to comply with the Court's decision.   It ordered the Washoe County Assessor to provide a list of the properties that had been unlawfully assessed for 2003 with their prior year's assessments for Board approval.  When the Assessor presented his list, however, the Board, without notice to taxpayers or the Assessor, reversed its initial decision and instead ordered the Assessor to reassess all properties at Incline Village/Crystal Bay for the 2003 tax year. 

Property taxes are governed primarily by two public policies.  First, the assessment process must be speedy to provide budget certainty.  Second, the taxation of private property must be constitutionally uniform with due process protections for taxpayers.  To serve both policies the Legislature has created a process of one assessment and one review per year, and the Court has enforced these policies.     

Yet, in defiance of both the Legislature and the Supreme Court, the State Board tried to impose the extraordinary power to reassess thousands of residential properties for the 2003 tax year.   There is no authority or legal precedent of any kind in Nevada or any other state for such an action by the State Board. 

Reassessing thousands of properties for 2003 would impact taxes assessed and collected for 13+ years.  The absence of Legislature authorization also means the absence of Legislatively imposed limits.  There is no guarantee that an assessor would get it right the second time around.  That could mean a third round of assessments or more, extending over an unknown number of years and leaving local government funding unsettled virtually indefinitely.  The further absence of any due process protection whatsoever for a second reassessment, or a third or a fourth, renders the State Board's reassessment order unconstitutional. 

The State Board's reassessment order burdened the assessor, disrupted the county budget process, and deprived property owners of their constitutional rights.  The Village League immediately challenged the Board's unlawful and unprecedented "reassessment" order.   We are asking the Court to reinstate the Board's initial decision and put an end to this matter.  

Unfortunately, Nevada's Supreme Court has one of the largest backlogs of undecided cases in the United States.  As we wait patiently for the decision, we are optimistic that the Court will understand the stakes and rule in the taxpayers' favor.  

Meanwhile, we thank all those in Incline Village and Crystal Bay for their continued long support for this battle.

Village League to Save Incline Assets Board Members:

-Todd Lowe, President
-Les Barta, Vice President
-Dale Akers, Secretary Treasurer
-Dean Ingemanson, Director

Village League to Save Incline Assets, Inc.

www.NevadaPropertyTaxRevolt.org

Village.League at yahoo.com
Non-Profit Corporation - FEIN 88-0399029

77 Shoreline Circle, Incline Village, NV 89451

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