Douglas County legal - 23860

NOTICE OF PROPOSED BUDGETS AND

TAX RATES FOR FISCAL YEAR 2022-2023

This Notice is NOT a Bill for Taxes Owed; it is an Informational Notice Only

Public Hearings

Dates, times, and locations for Public Hearings on budgets and tax rates for the fiscal year

beginning July 1, 2022 are as follows:

Douglas County May 19, 2022 – 10:00am

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada

Douglas County Redevelopment Agency May 19, 2022 – 10:00am

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada

Town of Gardnerville May 19, 2022 – 10:00am

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada

Town of Genoa May 19, 2022 – 10:00am

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada

Town of Minden May 19, 2022 – 10:00am

Douglas County Historical Courthouse, 1616 8th St. Minden, Nevada

Douglas County School District May 17, 2022 – 4:30pm

Airport Training Center, Building G-1, 1126 Airport Road, Minden, NV 89423

Virtually, accessed through a link on the DCSD Website

Carson Truckee Conservancy May 17, 2022 – 10:00am

1005 Terminal Way, Suite 150, Reno, NV 89502

Carson Water Subconservancy May 18, 2022 – 6:30pm

777 E. William St., #110 A, Carson City, NV 89701

Cave Rock GID May 24, 2022 – 3:00pm

Video Conference meeting, Zephyr Cove, Douglas County

Douglas County Mosquito Abatement District May 18, 2022 – 1:00pm

1693 County Road, Suite A., Minden, NV 89423

Douglas County Lake Tahoe Sewer Authority May 18, 2022 – 9:30am

Administrative Bldg., Wastewater Reclamation Plant, Round Hill

East Fork Fire Protection District May 17, 2022 – 1:00pm

Emergency Operations Room, 1694 County Road, Minden, 89423

East Fork Swimming Pool May 19, 2022 – 9:00am

Carson Valley Swim Center, 1600 SR Hwy 88 Minden, NV 89423

Elk Point Sanitation May 26, 2022 – 11:00am

423 Elks Avenue, Kay Fry Clubhouse, Zephyr Cove, Douglas County

Gardnerville Ranchos GID May 25, 2022 – 5:00pm

Gardnerville Ranchos GID Main Office, 931 Mitch Drive, Gardnerville 89460

Indian Hills GID May 18, 2022 – 6:00pm

Indian Hills GID Conference Room

Kingsbury GID May 17, 2022 – 5:00pm

Kingsbury GID Office, 255 Kingsbury Grade, Suite A, Stateline, 89449

Lakeridge GID May 25, 2022 – 4:00pm

Lakeridge Estates Pier/Pavilion, Zephyr Cove, Douglas County, NV

Logan Creek GID April 13, 2022 – 1:30pm*

Douglas County Library, 2330 Warrior Way, Zephyr Cove, NV 89448

Marla Bay GID April 13, 2022 – 4:00pm*

643 Freel Drive, Marla Bay, Zephyr Cove

Minden Gardnerville Sanitation District May 18, 2022 – 11:30am

MGSD Office, 1790 Hwy 395, Minden, NV 89423

Oliver Park GID May 24, 2022 – 5:00pm

Round Hill Fire Department, 193 Elks Point Road, Zephyr Cove, NV 89448

Round Hill GID May 17, 2022 - 4:30pm

Tahoe Douglas Fire Station, 193 Elks Point Road, Zephyr Cove, NV 89448

Sierra Estates GID March 16, 2022 – 5:00pm*

3621 Shawnee Drive, Carson City, NV 89705

Skyland GID May 26, 2022 – 3:30pm

Douglas County Library, 233 Warrior Way, Zephyr Cove, NV 89448

Tahoe Douglas Fire District May 18 2022 – 2:30pm

193 Elks Point Road, Zephyr Cove, NV 89448

Tahoe Douglas Sanitation District May 17, 2022 – 9:30am

Tahoe-Douglas District, 1303 Highway 50, Zephyr Cove 89448

Tahoe Douglas Visitor’s Authority May 18, 2022 – 3:00pm

169 HWY 50, Stateline, NV 89449 with Zoom Option

https://us06web.zoom.us/j/9085896867; Meeting ID 908 589 6867

Dial +1 669 900 6833

Topaz Ranch Estates GID May 18, 2022 – 6:00pm

TRE Community Center

Zephyr Cove GID April 12, 2022 – 2:00pm*

724 Lincoln Highway, Zephyr Cove, 89448

Zephyr Heights GID May 17, 2022 – 2:00pm

Round Hill Fire Department, 193 Elks Point Road, Zephyr Cove, NV 89448

Zephyr Knolls GID May 19, 2022 – 11:00am

Video conference meeting, Zephyr Cove, Douglas County NV 89448

*Per NRS 354.475, certain special districts may file final budgets on or before April 15th, and

accordingly, these district’s budget hearing was held before April 15, 2022.

Limitations on Revenue of Local Governments

Article X, Section 2 of the Constitution of the State of Nevada limits the total taxes levied by

overlapping governmental units within the boundaries of any county (i.e., the county, school district,

the state, or any other city, town, or special district) to $5.00 per $100.00 of assessed valuation.

Furthermore, the 1979 Nevada Legislature enacted provisions whereby, commencing July 1, 1979,

the combined tax rate was reduced to $3.64 per $100.00 of assessed valuation.

In addition to the Constitutional and statutory limits placed on tax rates, the Nevada Legislature

has enacted several statutes designed to limit overall growth in local government revenues. Nevada

Revised Statute (NRS) 354.59811 sets forth the basic calculation limiting revenue from property

taxes. In general, the maximum amount of money a local government may receive from property

taxes must be set so that the tax rate, when applied to the current fi scal year’s assessed valuation,

produces 106% of the maximum revenue allowable based upon all properties on the preceding

fiscal year’s assessment roll. Exceptions to the general rule are contained in various other statutory

sections as listed in NRS 354.59811.

NRS 354.5982 provides that a local government may exceed the limits imposed by NRS

354.59811 only if the proposed increase is approved by a majority of the voters at a general election.

The Nevada Legislature also has the power to enact certain statutes designed to limit increases

in other local government revenues specifically related to fees for licenses and permits, and charges

for services.

Assessment of Property

The Douglas County Assessor’s Office reappraises all property in Douglas County every year.

NRS 361.225 mandates that the assessed value of all property subject to taxation must be assessed

at 35% of its taxable value. Taxable value is determined by statute as well as guidelines and procedures established by the Nevada Tax Commission.  These guidelines and procedures must be in accordance with NRS 361.227, which sets forth the following:

Vacant land is appraised at full cash value by considering the uses to which it may fawfully be put, any legal or physical restrictions upon those uses, the character of the terrain, and the uses of other land in the vicinity. Improved land is appraised consistent with the use of the improvement located thereon. Any improvements are appraised at their replacement cost new less all applicable depreciation. Statutory depreciation is calculated at one and one-half percent (1.5%) of current replacement cost for each year of adjusted actual age, up to a maximum of 50 years.

Personal property is appraised based on cost, the year acquired, and its estimated life, as

determined by standards established by the Nevada Tax Commission.

Additionally, taxable value determined by the Assessor’s Office may not exceed full cash value.

If the taxpayer believes that their taxable value exceeds the full cash value of their property, they

need to contact the Assessor’s office and if necessary, follow the appeal procedure outlined in NRS

Chapter 361.

Tax Rates

The following are the proposed tax rates for the 2022-23 fiscal year beginning July 1, 2022:

Tax Rates

The following are the proposed tax rates for the 2022-23 fiscal year beginning July 1, 2022:

Tax Rate per $100

Political Subdivision Assessed Valuation

_________________________________________________________

State of Nevada 0.1700

Douglas County 1.1680

Towns

Town of Gardnerville 0.6677

Town of Genoa 0.6216

Town of Minden 0.6677

Douglas County School District 0.8500

Special Taxing Districts

Carson Truckee Conservancy 0.0000

Carson Water Subconservancy 0.0300

Cave Rock GID 0.3943

Douglas County Mosquito Abatement District 0.0345

Douglas County Lake Tahoe Sewer Authority 0.0000

East Fork Fire Protection District 0.4874

East Fork Swimming Pool 0.1300

Elk Point Sanitation 0.0095

Gardnerville Ranchos GID 0.5500

Indian Hills GID 0.7901

Kingsbury GID 0.5513

Lakeridge GID 0.1510

Logan Creek GID 0.7139

Marla Bay 0.0000

Minden Gardnerville Sanitation District 0.1224

Oliver Park GID 0.8339

Round Hill GID 0.5391

Sierra Estates GID 0.0000

Skyland GID 0.2298

Tahoe Douglas Fire District 0.6381

Tahoe Douglas Sanitation 0.0350

Tahoe Douglas Visitor’s Authority 0.0000

Topaz Ranch Estates 0.8546

Zephyr Cove GID 0.1000

Zephyr Heights GID 0.2798

Zephyr Knolls GID 0.5341

Determination of Combined Tax Rates

The combined tax rate that is used to determine the taxes owed on property located in Douglas

County is a combination of several of the tax rates listed above plus those levied by the State of

Nevada. The combined tax rate varies from taxing district to taxing district depending on which

political subdivisions can tax the property in a particular taxing district. The combined tax rate can be determined by following the steps set forth below:

1. Base Tax Rate – All property in Douglas County is subject to the following tax

rates per $100 assessed valuation:

State of Nevada 0.1700

Douglas County 1.1680

Douglas County School District 0.8500

2.1880

2. Town Rates - If you live in an unincorporated town such as Gardnerville, Genoa,

or Minden, add your town rate to the base tax rate set forth in Step 1 above.

For example, if you live in Gardnerville Town you would add the Gardnerville

Town operating rate of 0.6677 to the base tax rate of 2.1880.

3. Special Taxing Districts - Special taxing districts have the authority to tax the

properties that lie within their district boundaries. The boundaries of the districts

do not include all of Douglas County and do not adhere to town boundaries.

Therefore, you must determine which of these special districts can tax your

property and add the rate of those districts to the rates determined in Steps 1 and 2.

For an explanation of each component tax rate, visit the Clerk/Treasurer’s website at https://

cltr.douglasnv.us/treasurytaxes/tax-district-info or call the Clerk/Treasurer’s Office at 775-782-9017.

Referring to your tax bill will help you determine the taxing entities and tax rates that apply to your

property.

For More Information

For further information, the following officials may be consulted:

1. The public official of the political subdivision listed in the public hearing notice above.

2. The Douglas County Clerk/Treasurer, Amy Burgans, 1616 8th Street, Minden, NV 89423,

775-782-9017

3. The Douglas County Assessor, Trent Tholen, 1616 8th Street, Minden, NV 89423,

775-782-9830

Dated this 29th day of April, 2022

Office of the Douglas County Treasurer

Amy Burgans, Treasurer

Pub: May 4, 2022 Ad# 23860