Public Meetings - Clark County, Nevada

A public fact-finding review was held on March 5, 2026, at 1:30 p.m. (originally scheduled for 2 p.m.) in the Commission Chambers at the Clark County Government Center, Las Vegas, to examine the circumstances surrounding the death of Seth Wilson on June 20, 2024, during an incident involving Las Vegas Metropolitan Police Department (LVMPD) officers. The Clark County District Attorney's Office made a preliminary determination that no criminal prosecution of the involved officers was appropriate. Hearing Officer Todd Levanthal presided, with Ombudsman Michael Troiano representing the public and the family, and Chief Deputy District Attorney Madilyn Cole presenting the fact-finding. Detective Andrew Ubbens of the LVMPD Force Investigation Team testified about the investigation. Public Comments & Testimony - Members of the public submitted written questions, which were read by the presiding officer. Questions addressed the autopsy findings, officer commands, use of non-lethal options, the timeline of the shooting, and whether the decedent's mental state was considered. The detective responded to each question, clarifying that officers perceived a deadly threat when Wilson exited his apartment with a rifle and pointed it toward them, and that lethal force was justified within about four seconds of his exit. Discussion Items - Incident Overview: The shooting occurred at the corner of 9th and Ogden in downtown Las Vegas on the third floor of an apartment building. Wilson, 49, had pointed a rifle at a victim (JL) earlier that day. Officers responded to a call of a man with a gun. Sergeant Muncie attempted to negotiate with Wilson by phone three times; Wilson initially refused to come out and eventually stated "I'm done with this" before exiting. - Officer Actions: Officer Cravetts (35, hired 2015) fired eight rounds from a Rock River LAR-15 rifle; Officer Bucklin (39, hired 2017) fired six rounds from a Daniel Defense rifle. Both officers had body-worn cameras activated. They did not provide statements but participated in walkthroughs where their attorney asked yes/no questions. The officers' attorney, Steve Owens, and three union representatives were present. The ombudsman questioned the process, noting officers reviewed body camera footage before the walkthrough and declined to give statements. - Civilian Witnesses: Victim JL reported that Wilson pointed a rifle at his head. Civilian witness SW, a friend visiting Wilson, stated Wilson had been acting strangely, was on medication for schizophrenia, and had been drinking. SW told Wilson not to go outside with the rifle but Wilson exited with it pointed upward. SW heard multiple gunshots and later surrendered to police. - Forensic Evidence: Autopsy conducted by Dr. Schaller on June 21, 2024, found cause of death as multiple gunshot wounds, manner homicide. Toxicology showed alcohol, amphetamine, PCP, and THC. The rifle Wilson carried (a Sturm Ruger) was unloaded, but officers were not aware of this. The distance from officers to Wilson was approximately 34–36 feet. Body camera footage showed Wilson exiting the apartment at 12:52:41 p.m. and shots being fired at 12:52:45 p.m. - Ombudsman Inquiry: The ombudsman highlighted that the subject officers had the opportunity to consult with counsel and union representatives, review body camera footage, and then participate in a walkthrough where only their attorney asked questions, limiting the investigation. The detective confirmed that the officers invoked their right to remain silent and did not provide statements. The ombudsman noted that civilian witnesses were not afforded the same opportunity to review evidence or have representation. Key Outcomes - No formal determination regarding the manner or cause of death was rendered, as per county ordinance. The review concluded with the presiding officer stating that the purpose was to present essential facts to the public. A video of the proceeding is available on the Clark County website. The District Attorney's Office's preliminary determination of no criminal prosecution remains unchanged.

No transcript, agenda, or minutes were provided for this meeting. Therefore, no summary of the proceedings is available.

The Clark County Board of County Commissioners held its regular zoning meeting on March 4, 2026, at 9:00 AM in the Commission Chambers at the Clark County Government Center, Las Vegas, Nevada. The meeting addressed routine action items, non-routine public hearings, an appeal, and ordinance introductions. Consent Calendar - Items 5 through 23 (excluding items 11-14 which were heard separately) were approved in a single motion, subject to staff conditions and additional conditions noted for item 6 (coordinate with public works for improvements on GIL Street) and item 9 (revised comprehensive planning conditions). These items included design reviews, zone changes, use permit extensions, waivers, vacations, and plan amendments. Public Comments & Testimony - Mark McIntyre (3408 Wilmot, Las Vegas) spoke against items 11-14 (zone change and related applications) stating the project does not meet the definition of mixed use, will increase blight, and lacks sidewalks and street lamps. He requested the Commission not approve the zone change at this time. - Vonnie Montoya (owner of four properties on Wilmont Street) opposed items 11-14 citing safety concerns from increased traffic and commercial trucks in a residential neighborhood, risks to pedestrians (including school children), and negative impacts on property values. She requested a comprehensive traffic impact study and mitigation plans. - Sheila Mahoney (last name Marino, area resident) opposed items 11-14, arguing the project height and traffic are inappropriate, that only immediate neighbors were contacted, and that the neighborhood lacks sidewalks. - Ron Marino (owner of six properties) opposed items 11-14, stating tenants may move out if the project proceeds, and that the area is a neighborhood without sidewalks. - Jack Valero (property owner on Frontier and Pioneer) opposed items 11-14, stating the development is out of scale for the neighborhood, that the area is already surrounded by shopping centers, and that a previous nearby school had to be demolished due to homeless issues. - Cynthia Chapel (234 Molly Court) spoke against items 41-43 (senior housing development) during the first public comment period; the chair noted those items would be heard later and she deferred. Later, during the hearing, she testified that the project was unanimously disapproved at a neighborhood meeting, would reduce home values, block views, and that the zone change allows too many residents in a small area. She also noted that the adjacent homes are million-dollar homes and a low-income apartment does not fit the community. - Al Rojas (Sunrise Manor resident) spoke during the public hearing on item 36 and during final public comment. He urged the applicant and businesses to secure trash enclosures to help combat homelessness and encampments, and recommended the creation of an ordinance enforcement coordinating committee to ensure uniform enforcement of new ordinances, especially the no-camping ordinance. Discussion Items - Items 11-14 (Isabelle Investments): Combined hearing for a plan amendment, zone change, vacation of rights-of-way, and waivers with design review for a proposed mixed-use shopping center (retail and restaurants, no nightclubs) with a two-story parking garage at Decatur and Pioneer. The applicant (Sheldon Collin) noted a neighborhood meeting was held, the project includes landscaping, detached sidewalks, and a parking garage shielded by vertical elements and trees. Commissioner Jones moved for approval, stating the project will increase property value and address crime/homeless issues. The motion carried. - Item 24 (Lofts Phases 2 & 3, LLC): Fourth extension of time for a zone change to CR and use permit for a residential condominium development. The applicant reported significant progress on phase three (drainage/traffic studies completed, off-site bond approved, approved for Mylar) and requested one additional year. The public hearing saw no opposition. Commissioner Jones moved for approval with a one-year condition, and the motion passed. - Item 25 (Nobles & Clark): Holdover amended use permits for a stable and related waivers for a single-family residence on 1.25 acres in Enterprise. The applicant (Brandon Clark) met with staff to address ingress/egress concerns. Commissioner Jones added a condition to coordinate with public works on an on-site turnaround, potentially relocating landscaping. The motion carried. - Items 27-28 (Hearts Alive Hooves, LLC): Combined hearing for vacation of easements and use permits for housing for agricultural employees and a stable on 5.09 acres in Kyle Canyon. The applicant (Melissa Yeri) detailed the horse rescue expansion, including 53 horse stalls, indoor arena, and agricultural worker housing. Waivers requested due to topography (retaining walls up to 11 feet, fill up to 12 feet). Commissioner Becker noted the rockery wall condition to blend in with the natural environment. The motion for approval carried. - Items 29-30 (2151 Sunset, LLC): Vacation and waivers for an office/warehouse complex with outdoor storage on 2.46 acres in Paradise. The applicant (Lucy Stewart) explained that the waivers address a drainage channel and shared driveway that prevent a double wall and landscaping. Commissioner Gibson praised the project and moved for approval subject to town board conditions. The motion carried. - Item 34 (TCB Enterprises NV, LLC): Waivers and design review for a vehicle maintenance facility on 0.97 acres in Enterprise. The applicant (Christian Barthes) stated that flipping the building orientation to avoid doors facing Silverado is not feasible due to a 100-foot utility easement. Commissioner Jones expressed concern about parking spaces opposite the driveway and suggested holding the item for two weeks to allow further discussion. A motion to hold until March 18, 2026, passed. - Item 36 (T & P Investments, LLC): Waivers and design review for storage containers at an existing office/warehouse in Sunrise Manor. The applicant (Lucy Stewart) noted the building predates current code and cannot meet street landscaping requirements; a fee-in-lieu will be paid. Public comment from Al Rojas urged proper trash enclosures. Commissioner Sagerblum moved for approval with condition to pay into the tree fund for buffer and street landscaping. The motion carried. - Items 41-43 (Mai Huan Quan & Zhong Qing): Combined hearing for a plan amendment, zone change to RM32, and use permit for senior affordable housing (167 units) on 4.70 acres near Silverado Ranch Boulevard. The applicant (Bob Gronauer) detailed six neighborhood meetings, design changes (from four-story to three-story with pitched roof at 39.5 feet, elevator shafts at 44 feet), and a commitment to deed-restrict affordability for 50 years. Commissioner Jones noted that the site currently has illegal activities (idling trucks, dumping) and that the project will address those issues. He moved for approval with conditions including providing a public drainage easement and physically blocking Walmer Castle Lane within 30 days. The motion carried. - Items 44-45 (Babcock Riverwalk, LLC): Zone change to IP and use permits for outdoor storage and truck parking on 2.81 acres near Nellis AFB. The applicant (Melissa Yeri) described a secured facility with crash gates, cameras, and a guard shack. Commissioner Kirkpatrick added conditions: replace fence with code-compliant fence, no advertising, emergency contact info, no overnight sleeping, no unhitched trailers for more than a week, no idling near residents, install off-site improvements on Las Vegas Boulevard North, and provide a roving security guard at all times. The motion carried. - Items 46-49 (Wigwam and Eastern, LLC): Zone change to RS5.2, vacation, waivers, and tentative map for five single-family lots on 1.13 acres in Paradise. The applicant (Robert Cunningham) argued the development is compatible infill, with single-story homes next to a horse property and larger lots. Public opposition from Robin Rocky (neighbor) stated the Town Board recommended denial, that five homes are too many for the parcel, and that the adjacent character is low-density. Thomas Papania also opposed, noting the area is rural and five homes would cause traffic and aesthetic issues. Commissioner Jones noted the previously approved church use would be more intense, and that the project conforms to the land use. He moved for approval. The motion carried. - Item 52 (Appeal AC-26-900052): Appeal of the denial of a reasonable zoning accommodation request for backyard chickens at 6163 Port Tack Drive (Sunrise Manor). The applicant was not present. Staff argued the request lacked evidence of therapeutic need for chickens specifically, posed a public health risk, and would fundamentally alter the residential zoning. Commissioner Sagerblum stated he had learned about support chickens but could not refute staff's reasoning and moved to deny the appeal without prejudice. The motion carried. - Items 53-55 (Ordinance Introductions): Introduction of three ordinances: a development agreement with Tripp Family Investments for commercial development (1.21 acres), a development agreement with DR Horton for single-family residential development (4.84 acres), and an amendment to the official zoning map. Staff recommended introduction and setting the public hearing for March 18, 2026. The Commission approved unanimously. Key Outcomes - Routine action items (5-23, minus 11-14) were approved in one motion with conditions. - Items 11-14 (Isabelle Investments) approved. - Item 24 (Lofts extension) approved for one year. - Item 25 (Nobles & Clark stables) approved with additional condition for on-site turnaround. - Items 27-28 (Hearts Alive Hooves) approved with rockery wall condition. - Items 29-30 (2151 Sunset) approved subject to town board conditions. - Item 34 (TCB Enterprises) held to March 18, 2026. - Item 36 (T & P Investments) approved with fee-in-lieu condition. - Items 41-43 (Senior affordable housing) approved with conditions including public drainage easement and blocking Walmer Castle Lane within 30 days. - Items 44-45 (Babcock Riverwalk) approved with numerous conditions related to security, fencing, and off-site improvements. - Items 46-49 (Wigwam and Eastern) approved. - Item 52 (Appeal for chickens) denied without prejudice. - Items 53-55 (Ordinances) introduced and public hearing set for March 18, 2026.

The meeting convened at 9:05 a.m. on Tuesday, March 3, 2026, at the Government Center in Las Vegas. The joint session included ceremonial recognitions, routine consent agenda approvals, separate discussions on a street sweeper purchase and a property tax lawsuit, public hearings, introduction of two ordinances, reports from the Southern Nevada Health District and the Regional Housing Authority, and two public comment periods. Consent Calendar - Approved the consent agenda (items 8–10, 12–32) after deleting item 11 (Interlocal Agreement with Desert Research Institute) and removing items 7 and 33 for separate discussion. - Key routine approvals included: Task Order for Pinto Campus New Coroner’s Facility & Parking Garage (item 8), Task Order for New Fire Station No. 37 Design & Construction (item 10), increased funding for Cisco data services (item 9), Interlocal Agreement for solar farm impact study on Threecorner Milkvetch (item 11 deleted), and donations of fire equipment from Firetrucks Unlimited valued at $7,500 each to the Clark County Fire Department Rural Division and Moapa Valley Fire District (items 31 and 32). Public Comments & Testimony First Public Comment (on agenda items): - Paul Katha (Culinary Union) and two DBE airport workers (Jacob Ramos, Louis Banayo) expressed frustration over stalled contract negotiations with airport concessionaires, citing no wage increases since 2022 and lack of union access. Brian Ayala (representing Day One Group) stated support for union wages but noted that the union had not responded to bargaining requests since November 18, 2025. - Al Rojas supported the $75,000 grant for parks (item 17) and opposed the Latino Liquor license (item 34), citing proximity to a church and links between liquor stores and homelessness, crime, and substance abuse. - Margaret Ann Coleman claimed a court order from 1982 worth $49.4 million, alleging discrimination and requesting a bank card. - Cyrus Hojati criticized the Women’s History Month celebration, arguing it came at men’s expense and highlighted male contributions in casinos, construction, and military. - Melissa Bordenhow (airport employee, union member) reported that employer A&B Concession has not provided raises for four years and may close on March 21, seeking unpaid wages. - Shoshana supported item 31 (fire equipment donation) and opposed the invocation, citing violent passages from the Bible and advocating for separation of church and state. Second Public Comment (general): - Brandon Bunce raised security vulnerabilities in Flock automated license plate readers used by police, calling them insecure and a privacy threat, particularly to women. - Another speaker alleged discriminatory hiring practices against poor white Americans in fast food restaurants, linking to homelessness and illegal immigration. Discussion Items - Recognitions: Commissioners presented proclamations to Sumnu Marketing for 20 years of service, honored exceptional women and organizations for Women’s History Month (including Dr. Ollie Caliendo, Amy Ayoub, Ruby Collins, Mayor Pamela Goins Brown, and others), and proclaimed Women in Construction Week. - Item 7 (Street Sweeper): Commissioner Naft requested separate discussion, emphasizing the need for increased street sweeping frequency (currently every 30 days, reduced from every 15 days in 2005) and an audit of the Brightview contract. Commissioner McCurdy echoed concerns about equipment downtime. The board approved the award to Nescon, LLC. - Item 33 (Badlands Lawsuit): Commissioner Kirkpatrick explained that the county is seeking a writ of mandamus in a lawsuit by the City of Las Vegas and a property owner demanding reimbursement of property taxes paid from 2017 to 2025. She highlighted that repayment would impact 12 taxing entities, including the school district, Metro, and libraries. The board approved authorizing the District Attorney to file the writ and third-party claims. - Item 35 (Laughlin Lease): Public hearing on leasing 303 sq. ft. of office and kiosk space to Southern Nevada Health District at the Laughlin Community Resource Center. Approved unanimously. - Item 39 (Planning Commission Appointment): Tyler Brady appointed to the Clark County Planning Commission for a term ending January 6, 2029. Approved. - Item 36 (Air Quality Ordinance): Introduced an ordinance to amend air quality regulations, including new VOC emission limits for emulsified asphalt as a contingency for 2015 ozone standards. Public hearing set for March 17, 2026. - Item 37 (Hemp Retail Ordinance): Introduced an ordinance to regulate retail sales of hemp and hemp-derived products, including licensing, testing, and labeling. Public hearing set for March 17, 2026. - Item 40 (Business Impact Statement for Hemp): Staff reported 22 written comments (2 in favor, rest opposed). Commissioner Kirkpatrick proposed amendments: remove restrictions on lotions/oils (section F) and extend the compliance effective date to 120 days. The business impact statement was approved with those less restrictive changes. - Item 41 (Election Sites): Registrar of Voters Lorena S. Portillo presented and received approval for early voting and Election Day sites for the 2026 primary and general elections. - Item 42 (SNHD Presentation): Dr. Cassius Lockett presented the Southern Nevada Health District’s accomplishments, including: a $10.8 million state public health fund, distribution of 209,000 naloxone doses, launch of street medicine (24 unique patients in first month), expanded dingue testing capability, and a 12.8% increase in unduplicated patients at its community health center (15,000 patients). The board received the report. - Item 43 (Housing Authority Presentation): The Southern Nevada Regional Housing Authority highlighted its voucher distribution, nearly 1,400 units under development, and a commitment to mixed-income communities and job programs. The board received the report. - Item 38 (Emerging Issues): Commissioners discussed the need to resolve DBE airport worker negotiations and noted upcoming technology improvements for the commission chambers. Key Outcomes - Approved: Minutes of February 3, 2026; agenda with deletions of items 11 and 34; consent agenda (items 8–10, 12–32); item 7 (street sweeper award to Nescon, LLC); item 33 (authorization to file writ and counterclaims in Badlands lawsuit); item 35 (lease with SNHD); item 39 (appointment of Tyler Brady). - Introduced ordinances (items 36 and 37) with public hearings set for March 17, 2026, at 10:00 a.m. - Approved business impact statement for hemp ordinance with amendments (removal of lotion/oil restrictions and 120-day compliance effective date). - Received reports from SNHD and Housing Authority; no formal action taken. - Closed session was held pursuant to NRS 241.015 and NRS 288.220 to discuss litigation and labor negotiations; no action reported. - Recessed until March 4, 2026, at 9:00 a.m.

The Clark County Planning Commission met on Tuesday, March 3, 2026, at 7:00 PM in the Commission Chambers. Chair Edward Frasier III presided with Commissioners Leslie Mujica, Tyler Brady, Vivian Kilarski, and Nelson Stone present; Commissioners Steve Kirk and Michael Roitman were excused. The meeting lasted approximately eight minutes and addressed routine consent items, two waiver applications, and administrative approvals. Consent Calendar - Items 4–9 were approved as a block by a 5–0 vote (with two excused), subject to the conditions listed in the agenda. These included: - UC-25-0847 (Shops at Summerlin North LP): Holdover use permits for temporary events, live entertainment, and a farmers market on 193.97 acres in Summerlin South. - UC-25-0898 (Lake Mead Square, LLC): Use permit for a gym in an existing shopping center on 2.59 acres in Sunrise Manor. - UC-26-0012 (DBJM Las Vegas Blvd 5.46, LLC): Use permits for a recreational/entertainment facility, outdoor dining, live entertainment, and mobile food vendors on 5.46 acres in Paradise. - VS-26-0001 (Vazquez-Abitia & Frausto-Maldonado): Vacation and abandonment of easements in Sunrise Manor. - VS-26-0002 (Acre-WS 2520, LLC): Vacation and abandonment of a portion of Warm Springs Road right-of-way in Paradise. - VS-26-0014 (S C Cactus, LLC): Vacation and abandonment of easements in Enterprise. Public Comments & Testimony - No members of the public offered comments during the designated public comment periods at the start and end of the meeting. Discussion Items - Item 10 – WS-26-0029 (John A. Gallagher): A waiver of development standards to eliminate/reduce building separation for accessory structures on a 0.22‑acre single-family lot in Winchester. The item was held until the March 17, 2026 meeting per a request by Vice-Chair Leslie Mujica, who stated the applicant was agreeable. Approved by a 5–0 vote. - Item 11 – WS-26-0030 (Ricardo Ramirez Donatien): A waiver of development standards to reduce the rear setback for an existing detached accessory living quarters on 0.16 acres in Paradise. The applicant was not present; the Commission held the item until March 17, 2026, by a 5–0 vote. Key Outcomes - Minutes Approved: The Planning Commission Briefing Meeting and Regular Meeting minutes from January 20, 2026 and February 3, 2026 were approved as submitted (5–0). - Consent Items Approved: All six routine action items (4–9) were approved with conditions (5–0). - Two Waiver Items Held: Both WS-26-0029 and WS-26-0030 were continued to the March 17, 2026 Planning Commission meeting. - Meeting Adjourned at 7:08 PM. Final actions are appealable to the Board of County Commissioners by 5:00 PM on March 11, 2026, with the appeal hearing scheduled for April 8, 2026 at 9:00 AM.

The Clark County Planning Commission held a briefing meeting on Tuesday, March 3, 2026, at 6:00 p.m. in the Commission Chambers at the Clark County Government Center. Chair Edward Frasier III presided, with Commissioners Leslie Mujica (via teleconference), Tyler Brady, Vivian Kilarski, and Nelson Stone present. Commissioners Steve Kirk and Michael Roitman were excused. Staff from Comprehensive Planning and Public Works presented items from the upcoming March 3, 2026 Planning Commission agenda. No public comments were received, and no votes or decisions were taken, as this was a briefing session. Discussion Items - Item 4 (UC 250847): Use permits to allow temporary events longer than 10 days, more than 12 events per year, live entertainment, and a farmer's market on an additional 86.97 acres (total 193.97 acres). Staff recommended approval. There were 21 cards and one letter in support, and 16 cards and four letters in protest. No town board action as the site is within Summerlin South. - Item 5: Use permit for a gym within the airport environments APZ2 overlay district. Staff and Sunrise Manor Town Board recommended approval. One card in support. - Item 6 (UC26 0012): Use permits for a recreation and entertainment facility with outdoor dining, drinking, cooking, live entertainment, and mobile food vendors at Las Vegas Harley-Davidson (Las Vegas Boulevard and Russell). Proposal: two to three events per month on weekends. Staff and Paradise Town Board recommended approval. No cards in support or protest. - Item 7 (VS26-0001): Vacation of a 20-foot wide drainage and flood control easement due to altered drainage flows. Staff and Sunrise Manor Town Board recommended approval. No support cards/letters; five cards and four letters in opposition. - Item 8 (VS26-0002): Vacation for sidewalks along Warm Spring Road. Staff and Paradise Town Board recommended approval. No support; one card and one letter in opposition. - Item 9 (VS 26-0014): Vacation of four patent easements and one roadway/public utilities easement (65-foot wide area) with a plan to rededicate a 60-foot wide easement to the west. Concluded routine items. - Item 10 (WS26-0029): Waiver to eliminate and reduce building separations for accessory structures (zero-foot separation for a connect box, five-foot for a gazebo). Staff recommended denial as a self-imposed hardship; adequate space exists. Winchester Town Board recommended approval. Three cards in support, one card in protest. - Item 11 (WS26-0030): Waiver to reduce rear setback to two feet for an accessory living quarters. Staff recommended denial as a self-imposed hardship. Paradise Town Board recommended approval. One card and three letters in support; no opposition. - New or upcoming ordinances: None discussed. - Administrative items: None discussed. Public Comments & Testimony - No members of the public spoke during either public comment period (at the start and end of the briefing). Key Outcomes - The briefing adjourned at 6:07 p.m. after staff presentations and limited commissioner questions. No formal actions, votes, or directives were taken. The items were set to be heard at the regular Planning Commission meeting later that evening.

The Board of Civil Survey Service Trustees held a regular meeting on February 26, 2026, at the Las Vegas Match Power Test Department. Board members present included Scott Davis, Jason Lutkowitz, Charlotte Bible, Gregory Smith, and Cameron Dadgar, along with department representative Adam Markwell. The meeting covered approval of previous minutes, a consent agenda for eligibility lists, and public comment. Consent Calendar - The board approved the minutes of the regular meeting held on January 22, 2026, with a motion by Gregory Smith and a second by Cameron Dadgar. The motion carried unanimously. - The consent agenda included six eligibility lists: four open competitive lists (police recruit for January, corrections recruit for January, 911 Professional One for January, and Cadet for January) and two promotional lists (corrections sergeant and communications supervisor). The board voted to approve the consent agenda, moved by Mr. Dadgar and seconded by Mr. Smith. The motion carried unanimously. Public Comments & Testimony - No members of the public stepped forward to comment. Discussion Items - No additional discussion items were raised beyond the consent agenda. Key Outcomes - The board approved the minutes of the January 22, 2026 meeting. - The board approved all six eligibility lists as presented in the consent agenda. - The meeting was adjourned following the consent agenda vote.

The Clark County Board of Equalization convened on February 25, 2026, at 8:00 AM in the Clark County Government Center, Las Vegas, Nevada. The meeting addressed numerous property tax appeals for fiscal years 2025-2026 and 2026-2027, including large-scale solar facilities, underground transportation tunnels, and a timeshare property. The Board heard testimony from petitioners, assessor staff, and expert witnesses, and made decisions on valuation, exemption, and obsolescence claims. Consent Calendar - The Board unanimously adopted the agenda. - The Board approved the Assessor Recommendations listed on page 6 of the agenda (Attachment 1) in one motion, covering 10 parcels with adjusted valuations based on income or market value. The motion passed without objection. - The Board also approved a motion to accept the assessor’s recommendations on all cases where petitioners did not attend or that were stamped stipulated or withdrawn. Public Comments & Testimony - No public comments were made at the beginning of the meeting. - At the conclusion of the meeting, a representative from the county assessor’s office expressed gratitude to the Board for their service, noting the time and expertise they dedicate. Board members returned thanks to the assessor’s staff. Discussion Items Case 32 – Townsite Solar (Solar Farm) - Petitioner (James Berkstrom, KPMG) argued for a lower taxable value of $221.5 million to $237.5 million, using a discounted cash flow (DCF) and an independent appraisal. They cited a 260 million conclusion from their own income approach. - Assessor (Jesse Cruz, Tom Walusek) recommended holding the value at $306,843,350, based on the state-approved personal property manual’s utility-scale photovoltaic solar farm 30-year life table, which incorporates market obsolescence and double-declining depreciation. They critiqued the petitioner’s DCF for overstating expenses (e.g., an $88 million error in audit/tax expense) and using an inappropriate discount rate (7.75% risk premium vs. 7.3% NREL survey). The assessor argued the income approach is unreliable due to lack of comparable sales and the unique nature of solar facilities. - Board members questioned the petitioner’s use of Nevada-only merchant pricing despite selling power to California, and noted contradictions in risk assessment. - Motion to accept the assessor’s value of $306,843,350 passed. Case 31 – Eagle Shadow Mountain Solar (Tribal Land Exemption) - Petitioner (James Waddams, attorney) argued that the property is exempt from taxation because it is located on Moapa Band of Paiute tribal trust land, citing the Ninth Circuit’s Chihalis decision, state guidance from the Nevada Department of Taxation, and a letter from the Governor’s Office of Energy. They contended that the improvements are real property permanently affixed to trust land and that federal law preempts state taxation, regardless of private ownership. - Assessor (Jacob Reyes, David Denman) argued that the improvements are classified as personal property under state law, and that the tribe has no ownership interest in the equipment (lease section 7.04). They cited a recent Arizona Supreme Court case (South Point Energy) and a balancing test under White Mountain Apache v. Bracker, concluding that taxation is not preempted. The assessor noted that the state board previously upheld the valuation, now on appeal. - Board members expressed concern over the classification as personal property, given the permanence of the solar installations. They referenced 25 CFR 6162017, stating improvements on trust land are exempt regardless of ownership. - Motion to deny the assessor’s valuation and treat the property as non-taxable (exempt) passed. The assessor retains the right to appeal. Case 288 – Gemini Solar (Possessory Interest on BLM Land) - Petitioner (Josh Hicks, Patrick Craig) argued for a possessory interest value of $79 million, based on a direct capitalization of market rent ($900/acre) and an 8% cap rate, supported by 12 comparable leases. They emphasized the facility’s large size (7,062 acres) and 25-year remaining lease term. - Assessor (Tom Walusek, Stephanie Jones) recommended holding the taxable value at $148,301,934, using a market rent of $1,727/acre derived from 18 local leases, a 7.5% cap rate, and a DCF. They criticized the petitioner’s comparables for including remote rural leases (e.g., Mineral County) and using a discount rate that did not align with the cap rate (8.5% vs. expected 11%). The assessor also noted that the BLM’s in-place rent of $210/acre is not market rate and must be adjusted per NAC 361.1198. - Board members discussed the appropriate rent per acre, with one member suggesting $1,500/acre as a midpoint. The assessor calculated that even using the petitioner’s Clark County-only comps (median $1,561/acre) at 7.5% cap rate yields $147 million, close to the assessor’s value. - Motion to adjust the taxable value by restating rent at $1,500 per acre, capitalized at 8%, resulting in a value of $132,412,500, passed. The assessor retains the right to appeal. Cases 21, 22, 23 – The Boring Company (Underground Tunnels & Warehouse) - Petitioner (Stephanie Gronauer, Arun Prakash, Michael Welch) argued that the tunnels and warehouse have nominal value due to extreme economic obsolescence. They presented DCFs showing negative cash flows (operating loss of $4.6 million), high risk (discount rate 15%), and the incomplete nature of the system (only 6 miles of tunnel built vs. a planned 70-mile loop). The warehouse (owned by LVCVA, used primarily for the exempt convention center loop) was argued to be worth $550,000. They requested a prior-year (2024-2025) review, but the Board determined no timely appeal was filed. - Assessor (Jeff Bonesteel, Tom Walusek, Stephanie Jones) recommended holding total taxable value at $19,849,340 ($2,578,943 for warehouse; $17,370,397 for tunnels). They used a DCF for the three completed tunnels (Resorts World, Encore, Westgate) based on the petitioner’s own revenue/expense projections, with a 2% growth rate, 8.5% discount rate, and 7% terminal cap rate, concluding no economic obsolescence. They noted that the completed tunnels are generating revenue and that partial construction is common (e.g., Fontainebleau). The assessor also argued that state law does not allow a “nominal value” and that the cost approach with statutory depreciation is appropriate. - Board members debated risk: some saw the tunnels as low-risk due to long-term franchise agreements and ties to major resorts; others agreed with the petitioner’s high-risk characterization. The warehouse was considered worth more than $550,000. - Motion to accept the assessor’s value of $19,849,340 passed. The petitioners retain the right to appeal. Case 621 – Marriott Grand Chateau (Timeshare) - Petitioner (David Milner, Charlie Young) requested a value of $246,195,552, based on an income pro forma using an actual ADR of $200, 77% occupancy, 8.25% cap rate, and deduction of intangible assets (management fee, FFE, assembled workforce). They argued the assessor’s ADR of $270 was based on advertised rates, not actual performance. - Assessor (Jacelyn Yamashita, Tom Verheyen) recommended holding value at $260,197,901, using a cost approach tested by an income approach (Rushmore method) with an ADR of $270 (from website, hotels.com, and LVCVA data), 80% occupancy, 75% expense ratio, 8% cap rate, and no deduction for intangibles (stating the cost approach already excludes them). They cited a comparable local sale (SpringHill Suites, $249,000/unit) and national full-service hotel sales ($194,783-$365,079/unit). - Board members noted the difference between the two valuations was small (5.69%) and that the petitioner’s intangible deduction was the main driver. They questioned the reliability of the petitioner’s financial data. - Motion to accept the assessor’s recommendation passed. Key Outcomes - Adopted Agenda and Procedural Rules – Approved unanimously. - Assessor Recommendations (Attachment 1) – Approved as a block for 10 parcels (e.g., NVEP 35, Sunrise Mountain Hospital, GSN Durango, Valley Health System, etc.). - Case 32 (Townsite Solar) – Motion to uphold assessor’s value of $306,843,350 passed. Assessor’s right to appeal noted. - Case 31 (Eagle Shadow Mountain) – Motion to deny assessor’s valuation and treat property as exempt (non-taxable) passed. Assessor may appeal. - Case 288 (Gemini Solar) – Motion to adjust taxable value to $132,412,500 (using $1,500/acre rent, 8% cap rate) passed. Assessor may appeal. - Cases 21-23 (Boring Company) – Motion to accept assessor’s total value of $19,849,340 passed. Petitioners may appeal. - Case 621 (Marriott Grand Chateau) – Motion to accept assessor’s value of $260,197,901 passed. Petitioners may appeal. - Uncontested Cases – All appeals where petitioners did not appear or were stipulated/withdrawn were approved as assessor recommended. - Public Comment – Thank you remarks from assessor’s office and board members. - Adjournment – Meeting concluded after the last case.

The Clark County Board of Equalization convened on February 24, 2026, at 8:00 AM to hear appeals and consider assessor recommendations for property valuations and tax exemptions. The board adopted the agenda, swore in petitioners and assessor staff, and received a standard statement from the District Attorney regarding the board's authority to correct valuations, limitations on reducing taxes, and conflict-of-interest rules. The meeting proceeded through consent items, public comment, procedural rules, and individual case hearings. Consent Calendar - Agenda Item 6 – Assessor Recommendations for 2025/2026 and 2026/2027 Valuations: The board unanimously approved the assessor's recommendations for 31 property valuation adjustments (listed on pages 5–9 of the agenda), covering parcels ranging from residential improvements to commercial properties. Reasons included "Based on income" or "Exceeds full cash value." - Agenda Item 7 – Assessor Recommendations for Property Tax Exemptions Submitted After June 15: The board unanimously approved the assessor's recommendation to grant 142 untimely filed tax exemption claims for the 2025/2026 fiscal year, including two parcels for Ronald McDonald House Charities of Greater Las Vegas (adjusted exemptions of $157,280 and $999,232). The board acted under NRS 361.155(6) because the assessor lacked authority to approve late filings. Public Comments & Testimony - No members of the public spoke during either public comment period. Discussion Items - Case 483 (FY 2024-2025) – Turtle Healing Band Clinic: The petitioner, represented by attorney Mont Tanner and tribal judge Benjamin Zvenia, sought a property tax exemption for personal property (furniture and equipment) under NRS 361.140 as a religious/charitable organization and under federal tribal sovereignty. The assessor's office (Sharon Henry) recommended denial, arguing the entity was not a registered nonprofit in Nevada, funds were not derived from public donations, and the property was owned by an LLC, not the tribe. County Counsel Lisa Loxton cited a DA opinion that IRS 7871 exemption does not apply to state property taxes. The petitioner countered that the clinic was created by the Crow Nation, held a Nevada state sales tax exemption designated as a "governmental entity," and had paid taxes in prior years. The board voted to grant the exemption (motion carried). - Case 842 (FY 2024-2025) – West Sahara Senior Housing Limited Partnership: The petitioner, George Jacaikas, requested a partial-year exemption for an affordable housing project that received a certificate of occupancy in August 2024, covering the third and fourth quarters of the fiscal year. The project had been granted an exemption for FY 2025-2026 but was denied for FY 2024-2025 because the application was filed late (after the June 15 deadline) and the units were not occupied by low-income tenants on the lien date (July 1, 2024). County Counsel noted that Nevada law allows partial-year exemptions only for churches and government entities. The board voted to deny jurisdiction, upholding the assessor's denial (motion carried). - Cases 843, 844, 845 (FY 2025-2026) – Volunteer Bermuda LP: The petitioner, George Jacaikas, withdrew the appeals for these three parcels, stating that the properties were still in development and he would instead seek legislative changes for the 2027 session to allow exemptions at the time of signing Clark County loan documents. The board accepted the withdrawal (motion carried). Key Outcomes - Assessor Recommendations Approved: The board approved all 31 valuation adjustments and all 142 late-filed exemption claims as a single consent calendar, with no separate requests for discussion. - Case 483 – Exemption Granted: The board voted to grant the Turtle Healing Band Clinic a property tax exemption, overriding the assessor's recommendation. The county reserves the right to appeal. - Case 842 – Jurisdiction Denied: The board declined to take jurisdiction over the West Sahara Senior Housing partial-year exemption, affirming the assessor's denial. The petitioner was advised of the right to appeal to the State Board of Equalization. - Cases 843-845 – Withdrawn: The board accepted the petitioner's withdrawal of the three Volunteer Bermuda LP appeals. - Remaining Cases: The assessor's office reported that only 8 cases remain of the over 800 originally filed, with a hearing scheduled for February 25, 2026, at 8:00 AM.