The Clark County Board of Equalization met on February 23, 2026, at 8:00 AM in the Commission Chambers of the Clark County Government Center. The board considered assessor recommendations, petitions for review of assessed valuation, and an escaping taxation case. The meeting included detailed discussions on the valuation methodology for individually parceled build-for-rent communities, with the majority of contested cases involving American Homes for Rent (AMH) and one involving Fort Apache Townhomes. The board took action on dozens of parcels, approving assessor recommendations and upholding individual parcel valuations. Consent Calendar - Adopted the agenda (motion passed). - Approved the Assessor Recommendations as presented on pages 33–36 of the agenda (Attachment 1). These included reductions for properties such as Nevada Speedway LLC, Preylock TDC Owner LLC, Bel Logistics LLC, Prologis funds, 400 Stewart LLC, KLLB Buy1 LLC, Sam & Gert Feldman LLC, Platinum Condominium Dev LLC, Desmed LLC, Eldakhakhni Ocean, Hungo Group LLC, PA18L1 LLC, NLP Amazon BTS Henderson LLC, and others. - Approved withdrawal of multiple cases: Walmart/Sam’s West Inc. (cases 896–913, 876–895, etc.) and other cases where petitioners did not appear or stipulated (including AMH cases 38, 26, and 41). Public Comments & Testimony - No public comments were made. Discussion Items Item 7 – Escaping Taxation: Puppy Playhouse Craig Holdings LLC - Assessor presented under NRS 361.769 to add a 9,753 sq. ft. commercial pet daycare building constructed in 2019 but never placed on the tax roll. The owner was notified via multiple certified letters, none accepted. The board heard testimony on the cost and income approaches. Values for FY 2022-2023 through 2025-2026 were recommended, ranging from $2,445,079 to $2,696,616. The board voted to add the improvements to the secured roll for all four years. AMH Build-for-Rent Communities (multiple cases: 27, 30, 47, 48, 54, 58, 62, 63, 71, 76, 77, 51, 75, 29, 57, 25, 78, 53, 60, 67, 70, 45, 55, 56, 68, 69, 72, 73, 34, 44) - Appellant (Mike Churchfield) argued that individually parceled single-family rentals should receive a portfolio discount or quality class reduction (from 3.0 to 2.5) because they are operated as a single economic unit with ongoing expenses (tenant turnover, maintenance, etc.). He cited portfolio sales and a 5.75% cap rate as evidence. He also noted that Washoe County applies a 10% rental subdivision discount to land. - Assessor (Marquis Payne, Melody Garfield, Stephanie Jones) countered that Nevada law (NRS 361.227) mandates valuation by individual parcel. The properties are zoned RS-3.3 (single-family), legally subdivided, and capable of individual sale. The assessor used the cost approach, tested by sales comparison (10 comps per model) and gross rent multiplier (GRM) analysis, all showing taxable values below market value (e.g., model values $370k–$476k vs. indicated $471k–$559k). The income approach (apartment cap summary) was provided but not weighted. The board heard testimony on the Montage Marketing vs. Washoe County and Mingo Creek Investment cases. The DA’s office supported the assessor’s legal interpretation. - The board upheld the assessor’s valuations, finding no evidence that taxable values exceeded full cash value. A single motion was passed for all combined AMH cases (excluding the three stipulated ones). Case 1129 – Fort Apache Townhomes LLC (Serenity Town Homes) - Appellant (Vincent Shetler) argued that his 79-unit attached townhome project (zoned R2 with PUD) should be valued as a single multifamily property because the county required him to subdivide it individually, he cannot sell units individually without forming an HOA, and the property is operated as a rental community. He provided a broker’s opinion (Northmark) indicating a value of $300k/unit using a 5.5% cap rate on actual NOI, versus the assessor’s $350k/unit. - Assessor again argued individual parcel valuation. They presented sales comparison (10 comps per model, median $390k) and GRM analysis (GRM 16–17) showing taxable values ($300k–$374k) are below market. The assessor also noted that the property is zoned single-family attached, not multifamily, and that the appellant could potentially assemble parcels or create an HOA to sell individually. The DA’s legal opinion was incorporated. - The board voted that the assessor’s values do not exceed full cash value, emphasizing statutory requirements and uniformity. Key Outcomes - Motion on Escaping Taxation (Puppy Playhouse): Passed – added improvements for FY 2022-2023 through 2025-2026. - Motion to Accept Assessor Recommendations (Consent): Passed. - Motions on AMH Cases (27, 30, 47, 48, 54, 58, 62, 63, 71, 76, 77, 51, 75, 29, 57, 25, 78, 53, 60, 67, 70, 45, 55, 56, 68, 69, 72, 73, 34, 44): All passed – assessor’s taxable values upheld. - Motion on Stipulated AMH Cases (38, 26, 41): Passed – values agreed upon; right to appeal waived. - Motion on Fort Apache Townhomes (Case 1129): Passed – assessor’s values upheld. - Motion on Cases with No Appearance/Withdrawn: Passed – assessor’s recommendations accepted. - The board adjourned at approximately [time not specified]; next hearings on February 24 and 25, 2026.
Public Meetings - Clark County, Nevada
Public Meetings - Clark County, NevadaThe Las Vegas Stadium Authority Board met on February 23, 2026, at the Las Vegas Convention Center South Hall Board Room. All members were present except Bias, White, and Co nine, establishing a quorum. The board approved the agenda and minutes from the December 4, 2025 meeting. Key topics included the 2025 financial audit, room tax performance, Allegiant Stadium community impact, a budget amendment, a personal seat license (PSL) agreement for the new baseball stadium, and construction updates on the ballpark. Consent Calendar - Approval of the agenda and minutes from the December 4, 2025 meeting. Public Comments & Testimony - No members of the public addressed the board during either public comment period. Discussion Items Financial Reports (Agenda Items 1–3) - Ed Finger presented the 2025 financial statements. Room tax revenues totaled $63.5 million against a budget of $62 million, with interest income exceeding conservative estimates. Total revenues exceeded budget, while administrative expenses were meaningfully underspent. Debt service payments were $37.5 million, capital expenditures on Allegiant Stadium improvements totaled $9.7 million (below budget due to project timing), and UNLV payments were $3.6 million (including two payments to catch up from pandemic arrears). Overall expenditures were $4.7 million below budget, resulting in a nearly $20 million improvement in fund balance. The football general fund (Football Stadium Fund) decreased from $37.8 million to $7.8 million, with excess funds transferred to the waterfall residual fund, which ended the year at $56.3 million. - C.Y. Chang of IBailey presented the audit report, concluding the financial statements are fairly presented in accordance with GAAP. However, the audit noted a noncompliance with NRS 354: the football stadium fund incurred $649,406 in expenditures related to baseball stadium formative costs, which were inconsistent with the football fund’s purpose. The issue is being remedied by repaying the football fund from newly collected baseball revenues. - The board approved the reappointment of IBailey as the independent audit firm for fiscal year 2026, with a fee increase from $30,000 to $45,000 due to the onset of baseball financial operations. - Ed Finger provided the recurring room tax report. Room tax collections for November and December 2025 showed year-over-year decreases, with December returning to a trend of double-digit declines. Year-to-date, room tax is down 9.6% compared to the prior year and approximately 7.5% off budget. Finger projected a $5 million shortfall in budgeted revenues for the fiscal year, which will not cause expenditure or waterfall problems. Allegiant Stadium Performance (Agenda Item 4) - Mr. Feldman reported on fourth-quarter 2025 events, highlighting the inaugural HBCU Classic and a successful Las Vegas Bowl (Nebraska vs. Utah). For calendar year 2025, Allegiant Stadium had its most successful year since opening, with over 1.7 million attendees, bringing total attendance since opening to over 7.5 million. - Chairman Hill presented an overview of the stadium’s broader economic impact. 2025 was the best year for economic impact and incremental visitors—more than double original projections. Economic output was nearly four times projections; wages and salaries were up nearly 160%; and total employment generated (mostly community-based) reached nearly 11,000, compared to an original projection of approximately 6,000. Tax generation (excluding live entertainment tax) reached nearly $110 million in 2025, compared to a projected $35 million including LET in 2016. LET generation has grown significantly since Allegiant Stadium opened, and the venue is outperforming original projections in nearly every category. UNLV Football Schedule (Agenda Item 5) - The board approved the addition of a home game on August 29, 2026 against the Memphis Tigers to the UNLV 2025–2033 home game schedule, as per the football stadium lease and joint use agreement. The motion carried unanimously. Football Stadium Community Oversight Committee Report (Agenda Item 6) - Dr. Orange Weekly, committee chair, reported on the January 26 meeting. The Raiders presented their 2025 Community Benefit Plan compliance report. Key highlights: Raiders rank in the 90th percentile for workforce diversity across the NFL and the 75th percentile for female representation. Minority and women-owned vendor participation was significant through Silver and Black Hospitality and Oakview Group. Over $2.4 million was donated to community causes; more than 10,000 holiday meals were provided; and 77 community events were engaged. Raiders continue to exceed CBA workforce diversity requirements: 76% of hours worked by Oakview Group are from minority backgrounds, 74% of female workers are minorities, and 46% of all hours are from women. The Raiders also provided a $25,000 grant to the Southern Nevada Officials Association, $100,000 partnership to launch Nevada State University’s women’s flag football program, and deep ongoing partnerships with CCSD. Public commenters praised the Raiders’ outreach, including support for a single mother whose son suffered a severe injury during the HBCU Classic. The committee commended the Raiders for exceeding obligations. No action required. Budget Amendment (Agenda Item 7) - Ed Finger presented a budget amendment to allocate $6.7 million (additional to the regular transfer) from the football waterfall residual fund into the football stadium capital projects fund, for a total transfer of $13.5 million. This corrects a cash flow timing issue from the pandemic that put capital fund transfers one year in arrears. The amendment is budget-neutral, offset by reduced transfer to the waterfall fund. Staff recommended approval. The motion carried unanimously. Board members expressed appreciation for the impact on UNLV football and community pride. Personal Seat License (PSL) Marketing and Sales Agreement (Agenda Item 8) - Ed Finger and Mr. Badain presented a request to delegate authority to the chair to execute a PSL marketing and sales agreement with Athletics Stadco LLC (STADCO) for the new baseball stadium. The agreement follows Senate Bill 1 (2023 special session) and is modeled after the Allegiant Stadium PSL agreement. PSLs will be assigned to a minority portion of seats (primarily premium areas), with the authority retaining sole right to sell, revenues used for construction, and the authority fully indemnified from liability. STADCO will serve as marketing and sales agent. The chair committed not to execute the agreement until March 4, 2026, allowing time for board or public feedback that could prompt a special meeting. The motion carried unanimously. Board members thanked the A’s organization and noted community excitement for the upcoming March 7 exhibition game against the Angels. Baseball Stadium Revenue Report (Agenda Item 9) - Ed Finger presented the first quarterly report on revenues for the new baseball stadium from the Sports and Entertainment Improvement District (SCID). Through November 2025, $1.2 million in incremental taxes and fees (sales and use tax on construction, modified business tax) have been collected. These funds will first repay the football fund for formative expenditures (as noted in the audit). After deed transfer and before bond issuance, revenues will fund a debt service reserve and the public’s contribution to construction. Bond issuance timing is not yet determined; to date, the A’s owner is paying all construction costs from equity. Informational only. Baseball Stadium Construction Update (Agenda Item 10) - Tony Constantino of Grand Canyon Development Partners, the authority’s construction monitor, reported weekly site visits and praised the project’s organization and schedule adherence. Key off-site components remain a concern: the central utility plant (CUP), parking garage, and Northwest plaza/podium. He noted that CUP and garage designs have been submitted for county review, with construction anticipated to start in Q2 2026 to meet the opening timeframe. The plaza design status is unclear; it may need to start construction in early 2027 (about one year before the February 2028 opening) to be ready. - Tyler Van Eeckhout (Mortenson McCarthy JV) provided a detailed construction update. Over 332,000 work hours have been completed. Four of five concrete buttresses are largely finished, concrete decks are approximately 50% complete, and foundation work is finished. Upcoming milestones include completion of buttresses, start of structural steel (bowl steel in March, roof steel in summer), erection of large shoring towers, and interior MEP and framing work. Current craft workforce is near 400, expected to exceed 500 by the next meeting. The project remains on schedule. A video illustrated progress from October 2025 to mid-February 2026. - Mr. Badain added that over $300 million has been spent on the project to date, all from A’s equity. Public financing timeline is not yet set. He addressed the off-site improvements (outside the nine-acre ballpark site), confirming ongoing dialogue with Bally’s about phasing of the Tropicana site development. The team aims to provide specific phasing details by the May meeting. Board members asked about timelines for critical components; Mr. Badain confirmed that the Northwest plaza, garage, and CUP have timeline contingency options to ensure readiness for opening day in February 2028. - Mark (A’s community relations) reported that the project exceeds SB1 workforce requirements: 77% of work hours are by target workers (women, minorities, veterans, individuals with disabilities), exceeding the 51% minimum. Small local business (SLB) participation is over 16%, exceeding the 15% goal. Community engagement efforts include partnerships with Nevada Carpenters Union, Construction vs. Cancer, Nevada Childhood Cancer Society, and Toys for Tots. Baseball Stadium Community Oversight Committee Report (Agenda Item 11) - Ms. Bateman reported on the committee’s February 5 meeting. The committee reviewed workforce compliance (77% target worker hours, 16% SLB participation) and community engagement by Mortenson McCarthy and the A’s. Community Benefits Director Burnett outlined validation efforts, including payroll reports and plans for an SLB participation review program. The committee thanked the contractors. Informational only. Key Outcomes - Approved: Agenda and minutes of December 4, 2025 (unanimous). - Approved: Reappointment of IBailey as auditor for FY2026 with fee increase to $45,000 (unanimous). - Approved: Addition of August 29, 2026 UNLV home game against Memphis Tigers to schedule (unanimous). - Approved: Budget amendment transferring $13.5 million from football waterfall residual fund to capital projects fund (unanimous). - Approved: Delegation to chair to execute PSL marketing and sales agreement with STADCO, with commitment not to sign before March 4, 2026 (unanimous). - Informational: All other items received without action. - Next Steps: The chair will execute the PSL agreement after March 4 unless issues arise; baseball stadium construction continues on schedule; Bally’s phasing details expected by May meeting; the football fund will be repaid from baseball revenues to resolve the audit noncompliance.
The MLB Benefits Oversight Committee of the Las Vegas Stadium Authority met on February 23, 2026, at 9:00 AM (Pacific). The meeting was called to order with all members present. The agenda and minutes from the October 29, 2025 meeting were approved unanimously. The committee received updates on construction progress, community benefits compliance, and workforce diversity metrics. Public Comments & Testimony - Evelyn Pacheco, President and Owner of Nevada Women in Trades: Expressed strong support for the project and emphasized the importance of keeping the community informed about job opportunities. She noted her organization prepares women for trade careers and has graduated five out of ten women, with one now working for Bombard Mechanicals. She urged continued awareness and support for underserved women, including those reentering from incarceration. Discussion Items - Construction Update (Tyler Vannicott, Mortenson McCarthy): Presented a photo and video timeline showing rapid progress since July 2025. Current craft workforce averages 340 workers daily, expected to exceed 500 within months. Key milestones: main concourse pours, lower suite level work, and buttress columns (six total) that will support a 685‑foot‑span free‑standing truss. Bowl steel starts March, roof steel in June. Total committed subcontracted work is $989 million, with $159.4 million (16.11%) to SLB (small local business) firms and $62.7 million to diverse firms. Workforce diversity tracking at 80% targeted workers (exceeding the 51% requirement). Community engagement included food drives (Three Square), bicycle donation event (largest single contribution ever in Las Vegas via the project), and upcoming events (women in construction week, safety week, craft appreciation week). - Community Benefits Compliance Report (Mark Bedain, Athletics): Highlighted the organization’s relocation of staff to Las Vegas, local hiring (most new hires from the area), and active participation in community events. Encouraged committee members to visit the construction site. - Progress Monitoring Report (John Burnett): Verified that Mortenson McCarthy’s reported 80% targeted worker hours for the period April–October 2025 (165,000 total hours, 131,000 targeted) is accurate based on payroll data review. For the most recent month, a sample of subcontractors (40,990 total hours, 28,000 targeted) also confirmed the 80% rate. SLB participation tracking is still under development; Burnett will shift focus to building a program to monitor SLB compliance and report at the next meeting. Living wage compliance information is being gathered. - Committee Questions and Feedback: - Members praised the speed of construction and noted that community skepticism on social media has diminished. - A member asked about the breakdown of the 80% targeted workforce by category (veterans, women, etc.); staff agreed to provide that breakdown at the next quarterly meeting. - A member inquired about social programming in light of federal changes (SNAP, healthcare) and post‑secondary education funding; Tyler confirmed ongoing food drives and openness to new partnerships. - A member (Angela Casher, via virtual attendance) thanked the team for being receptive to community ideas. Key Outcomes - All agenda items approved (agenda and minutes) without objection. - No formal votes on substantive matters; presentations were informational. - Committee members and staff encouraged to coordinate site visits to observe construction progress. - The progress monitor (John Burnett) committed to delivering a detailed SLB participation report and a workforce category breakdown at the next meeting (presumed May 2026). - The meeting adjourned with the next update scheduled in approximately three months.
The Clark County Board of Equalization met on February 19, 2026, at 8:00 AM at the Clark County Government Center to hear property tax appeals. The board heard two contested cases, Case 424 (2709 Pinto Lane Trust) and Case 828 (Triple A Nevada Trust), and disposed of numerous other appeals by stipulation, withdrawal, or petitioner absence. The meeting adjourned at approximately 11:44 AM. Public Comments & Testimony - No public comments were made. Discussion Items Case 424: 2709 Pinto Lane Trust (Petitioner Mark Wolfson) - Petitioner argued that the assessed value of his 4,985 sq ft custom home (built 2021, on 0.5 acres) was inequitable compared to similar properties in the neighborhood. He cited errors in the assessor's use of Marshall & Swift cost methodology, uneven application of supplemental assessments, and alleged inequities in land valuation (e.g., smaller lots assessed at same land value as larger lots). He presented extensive documentation over roughly 2.5 hours. - The assessor's office (appraisers Jerrell Turner, Jamie Jacobs, Carla Pipitone) defended the valuation, stating that the property was assessed equitably using the statutory cost approach. They noted that the petitioner's arguments had been heard previously by both the county and state boards, and that the office had already made corrections to other properties based on his prior complaints. - After rebuttal, the board voted unanimously to accept the assessor's recommendation of no change to the total taxable value of $1,687,686 (land $600,000; improvements $1,087,686). Case 828: Triple A Nevada Trust (Petitioner Omar Peter) - Petitioner expressed confusion over his property's value increasing from approximately $4.1 million (set by the State Board of Equalization in October 2025) to $5,480,604 for the 2026/2027 fiscal year. He argued that his home, located in an ungated area, had a higher taxable value than comparable luxury homes in gated communities like The Summit or MacDonald Highlands. - The assessor's office (appraiser Rachel Papazian) explained that the 2025/2026 value (set by the state board) was under appeal and that the current year's value was a new, independently calculated amount using the cost approach. They presented equity grids and a sales analysis supporting the new value, noting that the property's large casitas and extra features contributed to its higher cost per square foot. - The board voted unanimously to accept the assessor's recommendation of no change to the total taxable value of $5,480,604. Remaining Cases - A general motion was passed to accept the assessor's recommendations on all other agenda items where petitioners were absent, had stipulated, or had withdrawn. This covered dozens of cases listed on the agenda. Key Outcomes - Case 424: Board accepted assessor's valuation (no change). Petitioner was informed of the right to appeal to the State Board. - Case 828: Board accepted assessor's valuation (no change). Petitioner was informed of the right to appeal. - General Motion: All remaining cases were resolved by accepting the assessor's recommended values (either no change or stipulated reductions). - Upcoming hearings were announced: February 23 (71 cases), February 24 (14 cases), and February 25 (19 cases).
The joint meeting of the Clark County Redevelopment Agency (RDA) and Board of Commissioners convened at 10:00 AM on Wednesday, February 18, 2026, at the Government Center in Las Vegas. Commissioners discussed redevelopment fund balances, approved key initiatives including the adoption of the Inspiring Spring Mountain Redevelopment Plan and a $1.5 million Chinatown Improvement Grant, and received a presentation on the Commercial Center redevelopment area. Public comments highlighted both support and concerns about the impact on existing small businesses. Items 9 and 10 (property purchases) were deleted from the agenda. Public Comments & Testimony - First Public Comment Period: No speakers. - Second Public Comment Period: Several speakers addressed the board, primarily concerning Commercial Center redevelopment (Item 12): - Taylor Avery (Vegas Chamber) expressed support for redevelopment efforts, thanked Commissioner Sager Bloom, and looked forward to next steps. - Monica Gresser (Brazen Architecture) supported revitalization, noting improvements in safety and community feel over the last few years. - Lisa Mayo Doriso read a letter from Christian Killiani (former commissioner, 2000–2007) urging repurposing rather than demolition of buildings at 900 Liberace Ave, keeping historic structures, and considering assisted living or nonprofits; also noted a deed restriction requiring the parking lot to remain free public parking in perpetuity. Lisa Mayo personally advocated for veterans housing and affordable housing. - Curtis Joe Walker (Photo Bang Bang, former tenant) criticized the county for strangling small businesses, citing a concert that fenced off businesses and the loss of art galleries; stated his business is now closed. - Paula Sadler (owner of A. Harmony Nail Spa, 22-year tenant) recognized security improvements but expressed concern for existing businesses and families hanging in the balance; called for fair, equitable redevelopment that protects current tenants; supported renovation of New Orleans Square. - Carol Carter (nearby resident) praised the demolition of the “ugly, scary yellow building” and asked the board to focus on developing the empty lot before displacing more businesses. - William Powell (tenant at 900 Liberace Ave, 20 years) noted improved security and environment, desired more clarity and certainty but saw potential for events. - Tracy Jones (Get a Haircut Barber Shop) said they would close permanently if forced to move; supported keeping New Orleans Square and revitalizing Commercial Center. - Margaret Ann Coleman (personal capacity) raised unrelated personal concerns, requesting the board’s representation. Discussion Items - Designation of Chair and Vice Chair (Item 4): Commissioner Jones was appointed Chair and Commissioner Sager Bloom Vice Chair for the RDA Board of Directors. Motion passed unanimously. - Review of Fund Balance and FY26 Revenue (Item 5): RDA Director Coleman reported a current cash balance of $47.7 million, with $6.2 million in contractual obligations, resulting in a net cash balance of approximately $41.5 million. $750,000 previously approved for the Chinatown Improvement Grant has seen high demand (73 applications to date). - Adoption of Inspiring Spring Mountain Redevelopment Plan (Item 6): The board voted to adopt the resolution making the plan the guiding community-driven policy for the Las Vegas Chinatown area, focusing on cultural celebration, small business support, and walkable/sustainable design. Motion passed. - Chinatown Improvement Grant Allocation (Item 7): An additional $1,500,000 was allocated to the program (on top of the previous $750,000) to fund top proposals from the high volume of applications. The grant includes a matching requirement. Motion passed. - Memorandum of Understanding with LVMPD (Item 8): Approved an MOU for reimbursement of costs to purchase and install security cameras, license plate readers, and related hardware/software in RDA Areas 5 and 6. Also required consent from the Board of County Commissioners. Motion passed. - Rehabilitation or Demolition of 900 Liberace Ave (Item 11): Approved the full rehabilitation/restoration or demolition of the 72,500 sq ft, four-building retail/office complex on a 1.14-acre parcel. Authorized the Executive Director to execute related agreements. Motion passed. - Presentation on Commercial Center Redevelopment (Item 12): Commissioner Sager Bloom provided an update highlighting crime reduction (24-hour security made the area one of the safest in the county), paving of alleyways, installation of PAL lights, removal of the “big yellow building” (asbestos-filled, demolished), new restaurants (Balkan Cafe, Composer Room, Cantina), and ongoing negotiations for the Ice Palace. Discussion included future use of the county-owned parking lot for events. Commissioners received the presentation for discussion only. Key Outcomes - Chair/Vice Chair Election: Commissioner Jones elected Chair, Commissioner Sager Bloom elected Vice Chair. - Deleted Agenda Items: Items 9 and 10 (purchase of parcels totaling 2.76 acres and 0.93 acres) were deleted by staff recommendation; they will be brought back at a future meeting. - Policy Adoption: Resolution adopting the Inspiring Spring Mountain Redevelopment Plan approved. - Grant Approval: $1.5 million additional funding for Chinatown Improvement Grant program approved. - Security Partnership: MOU with LVMPD for security cameras approved. - Property Action: Authorization given for rehabilitation or demolition of 900 Liberace Ave. - Closed Session: The board went into closed session (Item 13) to receive legal information and deliberate on potential litigation and labor negotiations; no action reported publicly.
The Clark County Board of County Commissioners held a zoning meeting on February 18, 2026, at 9:00 AM in the Commission Chambers. The meeting covered routine action items (4-15) and non-routine public hearing items (16-32), including zone changes, use permits, waivers, and a reconsideration. Significant discussions included a 20-lot residential development in Sunrise Manor, a proposed auto body shop in Spring Valley, a cannabis retail store, and a farewell to Planning Director Sammy Real. Consent Calendar - Items 4-15: Approved as a single motion, with the following modifications: Item 5 (UC-25-0890) waiver 1 withdrawn; Item 15 (ORD-26-900034) amended by deleting proposed language for private streets under Title 30 Section 30408 E22 requiring cul-de-sac ends. Items 6-12 were pulled for separate hearing. Public Comments & Testimony - Madeline Lewis (on items 6-9) expressed opposition to the Linn Lane development, citing infrastructure strain, safety concerns for emergency access, loss of ranch land, and unaffordable housing prices. She noted the neighborhood has strong community ties and low crime. - Christina Papian (on items 6-9) opposed the development, arguing it would increase traffic, endanger livestock, and remove ranch lands. She criticized the board for not listening to residents. - Tom Shelton (on items 10-12) opposed the auto body shop, stating it does not fit the neighborhood and that material safety data sheets and air filtration specs had not been provided. - Gary Covene (on items 10-12) seconded opposition, representing 15 neighboring residents who signed a letter. He questioned if commissioners would approve such a business next to their own homes. - Bob McGee (on items 10-12) said the entire block is medical/office and that an auto body shop would change the neighborhood character. He noted near-unanimous opposition from neighbors. - Jorge Peraza (on item 16) requested conditions for the video-capable electronic message unit sign to prevent light spill into homes, citing a history of excessive lighting. - Canita Jones (on item 29) expressed frustration over lack of notification for the mini-warehouse extension approved three years ago, and asked for enforcement to prevent traffic through the neighborhood. - Paul O'Bannon (on item 29) questioned why the storage facility would have access on O'Bannon Drive rather than Jones Boulevard, noting other commercial properties use Jones. He appreciated Commissioner Jones' clarification on a similar project. - Jennifer Castleoni (during final public comment) asked about a rezoning on her county island that increased density without notice, and raised concerns about a vape shop next to a kids' gym and a Dottie's in a shopping center. Discussion Items Items 6-9: Linn Lane Residential Development (Sunrise Manor) - Applicant (Mark Mulhall) presented a plan amendment to Compact Neighborhood, zone change to RS-3.3, and waivers for retaining wall height and curb radius. The development proposes 20 single-family lots at 8 units per acre, with detached sidewalks and single- and two-story homes. - Commissioner Kirkpatrick noted the product is compatible with the area, similar to the Dolly development, and will bring kids to underutilized schools. She confirmed no landscaping waivers were granted and that fire and Metro found no strain on services. She moved approval with staff conditions. - Vote: Motion carried. Items 10-12: Auto Body Shop, Jones Boulevard (Spring Valley) - Applicant (David Brown) described a paint and body shop with two roll-up doors, storage-only second building, landscaping exceeding requirements, and access only from Jones Boulevard. He read seven voluntary conditions including limited hours, all work in the eastern building, and compliance with noise and air quality standards. - Neighbors opposed, calling it industrial, not commercial, and argued it would set a bad precedent and harm the residential neighborhood. - Commissioner Jones acknowledged the commercial zoning and the conditions as protective. He moved approval with the seven conditions and a correction to pluralize "roll-up doors." - Vote: Motion carried. Item 16: Sign Design Review, Sahara Avenue (Spring Valley) - Applicant (Michael LeBlue) proposed a 36-foot pylon sign with an electronic message unit. The sign faces east-west, not toward the residential area. - Jorge Peraza asked for conditions to prevent light intrusion. - Commissioner Jones added a condition requiring compliance with residential adjacency standards for dimming the sign in evening hours. He noted a similar sign across the street in Las Vegas. Moved approval with the added condition. Vote: Carried. Item 17: South Point Entertainment Facility (Enterprise) - Applicant (Stephanie Grownauer) sought a use permit for temporary events on the South Point property not in the gaming district. She proposed a condition to add paving, curb, gutter, and a detached walking path along Las Vegas Boulevard when an adjacent development to the south comes in. - Commissioner Jones moved approval with the proposed condition replacing the existing public works condition. Vote: Carried. Items 18-20: Stables and Livestock (Enterprise) - Applicants (Brandon and Cody Clark) presented for items 18-20. After trailing, Commissioner Jones moved to approve items 18 (vacate) and 19 (amended use permits) but held item 20 (waivers and design review) to the March 4, 2026 meeting, as the applicants' architect was absent and design concerns needed resolution. - Vote: Motion carried for items 18-19; item 20 held. Item 21: Cannabis Retail Store (Spring Valley) - Applicant (Nancy Amundsen) proposed moving an existing cannabis retail store into a former Carl's Jr. building at Warm Springs and Durango, with no exterior changes except color. - Commissioner Jones moved approval as recommended by staff. Vote: Carried. Item 22: Residential Waivers, Silver Falls Avenue (Paradise) - Applicant (Jeremy Nelson) requested waivers for a lean-to structure already built without permits. He provided neighbor support letters and photos of similar structures. - Commissioner Gibson added conditions requiring the exterior to match the existing stucco and paint, and obtaining building permits and inspections within one year. Moved approval. Vote: Carried. Items 23-24: Residential Development, Topaz Street (Paradise) - Applicant (Jennifer Lazovich) proposed 10 single-story homes (down from previously approved 15) on 4.28 acres. She read additional conditions: height limits on lots 8-9, minimum setbacks, coach lighting, and paving over a sewer line where feasible. - Commissioner Gibson noted the applicant's cooperation and moved approval with the additional conditions and public works requirements. Vote: Carried. Items 27-28: Atlas Crane Office/Warehouse (Sunrise Manor) - Applicant (Tammy LaRivier) requested a zone change to Industrial Light and waivers for an office/warehouse with outdoor storage. - Commissioner Kirkpatrick confirmed waiver 3 (access gate setback) was withdrawn; the applicant agreed to participate in the SID for landscaping. Moved approval with staff conditions and withdrawn waiver. Vote: Carried. Item 29: Mini-Warehouse Extension of Time (Spring Valley) - Applicant (Don Morgan) requested a first extension of time for a previously approved mini-warehouse with vehicle storage. - Residents objected to the O'Bannon Drive access, which they argued would increase neighborhood traffic. - Commissioner Becker added conditions to redesign the driveway to direct traffic west (away from the neighborhood) and install "no right turn" signs. Moved approval with those conditions. Vote: Carried. Ordinances (Items 30-32) - Introduction of three ordinances: (30) Development agreement with TPG/CORE Acquisitions for multifamily residential on 10.5 acres; (31) Development agreement for vocational training facility on 2.5 acres; (32) Amendment to official zoning map for properties approved on December 3, 2025. Public hearings set for March 4, 2026. Vote: Unanimous. Key Outcomes - Approved items: 4-15 (as consent), 6-9, 10-12, 16, 17, 18-19, 21, 22, 23-24, 27-28, 29. - Item 20 held to March 4, 2026 meeting. - Items 25-26 (zoned change and use permit) held to March 18, 2026 meeting (as requested by staff in agenda modifications). - Public hearings for ordinances 30-32 set for March 4, 2026. - Director Sammy Real recognized for her service; farewell comments from commissioners.
The Clark County Board of Commissioners met jointly with the Clark County Water Reclamation District Board of Trustees and the University Medical Center of Southern Nevada Board of Hospital Trustees on February 17, 2026, at 9:00 AM. The meeting began with opening ceremonies, recognitions for Black History Month and employee value champions, and proceeded through a consent agenda, public hearings, and business items. Key actions included approval of a $20 million affordable housing fund allocation, ratification of two collective bargaining agreements with the Clark County Defenders Union, and a directive to amend the UMC board appointment process. Consent Calendar - Approved the consent agenda (Items 6–44) in a single motion, with Item 11 (Amendment to Contract with University of Utah School of Medicine for pediatric consultations) deleted from the agenda at staff request. - The consent agenda included routine approvals for purchasing and contracts, town services minutes, business licenses (wireless and broadband franchise agreements), public works project supplements, comprehensive planning land sale nominations, real property lease amendments, budget and finance resolutions (including a $135 million bond reimbursement resolution for the MLB stadium project), CCWRD project awards and general manager performance review, UMC elevator modernization bid, claims settlements, outside agency grants, interlocal agreements for CDC reporting systems, a donation acceptance, and CDBG fund reprogramming. Public Comments & Testimony - Ted Papa George (Secretary/Treasurer, Culinary Workers Union) spoke in support of Item 44 (housing), highlighting the need for affordable homeownership and criticizing wage disparities for DBE workers at the airport. He also paid tribute to Reverend Jesse Jackson, who had supported the union during a 1990 strike. - Adrian Cosby, Adam Miller, Karen Randolph (airport workers) spoke on Item 44, stating that wages at DBE companies had not increased in 4–5 years, making it difficult to afford housing. - Michael T. (owner of Hospitality Culinaire Inc., a DBE at the airport) expressed support for union wages and benefits but noted the unique economic pressures on small airport operators. He clarified that DBE operators had formally requested across-the-table negotiations with the union in December 2025 and were awaiting a meeting date. - Sebastian Crawford spoke on Item 30 (stadium bond reimbursement) and Item 44, criticizing the use of $340 million in taxpayer funds for a new stadium without wage guarantees for DBE workers. He stated that housing prices had risen 56% in four years while median income increased only 2.68%, and argued that workers who generate profits for billionaires cannot afford homes. - Shoshana spoke against the invocation and Pledge of Allegiance, citing historical context and arguing for separation of church and state. She requested the board reconsider incorporating religious expressions in government proceedings. - Kaylah Maese (Policy Manager, ACLU of Nevada) briefly urged continued attention to free and accessible assembly areas for the community. - David Westbrook (President, Clark County Defenders Union) spoke in support of Items 49 and 50 (collective bargaining agreements) and commended Deputy HR Director Christina Ramos for negotiating the contracts in good faith. - During the final public comment period, Shoshana again addressed the Pledge of Allegiance, noting its original 1892 version lacked “under God” and that the phrase was added in 1954 during a Christian nationalist movement. Sebastian Crawford returned to criticize the community housing fund allocation as insufficient, given the wealth disparity and homelessness in the region. Discussion Items - Item 55 – Community Housing Fund Awards (20 million dollars): Commissioner Zagney Stapleton (Community Housing Administrator) presented an overview of the housing need. She noted that for every 100 households at 30% of Area Median Income (AMI)—about $25,500 annually—only 13 affordable units exist in Clark County. Approximately 70% of renters at 50% AMI and below pay more than half their income on housing. Since the fund’s creation in 2022, Clark County has supported construction or rehabilitation of over 5,800 units, increasing the attainable housing stock by 20%. The proposed 2025 round targeted 530 units at 50% AMI and below, “buying down” rents from 60% AMI. The board approved the motion unanimously. - Item 56 – Changes to UMC Board of Trustees Appointment Process: Commissioner Sagerbloom proposed amending the current process so that UMC would interview applicants and make recommendations but send all names to the County Commission for final selection, aligning with how other board appointments are made. He stated this would increase commission involvement in UMC oversight. Commissioner McCurdy supported the change. Commissioner Naft requested that the board also consider establishing a separate governing board for UMC to address redundant studies (e.g., a GME study). The chair directed staff to bring back an amendment to the policy. Key Outcomes - Votes and Approvals: - Minutes of January 20, 2026, approved. - Agenda approved with deletion of Item 11. - Consent agenda (Items 6–44) approved. - Item 51 (emerging issues) – no discussion. - Commissioner William McCurdy II appointed to the Southern Nevada Enterprise Community Board for a three-year term ending March 2, 2029. - Ryan White Part A Planning Council: 9 individuals reappointed and 4 new individuals appointed for two-year terms. - Ordinance adopted authorizing Las Vegas Convention and Visitors Authority refunding bonds (Series 2026A) in a maximum principal amount of $93,660,000, as if an emergency exists. - $20 million in Community Housing Funds awarded to 10 projects for affordable housing (Item 55) – motion carried. - Public hearings (Items 45–50): - Item 45: Ordinance amending hearing officer compensation – approved. - Item 46: Rescind 2024 HOME award to Accessible Space, Inc. ($1,830,790) – approved. - Item 47: Rescind 2022 HOME award to Community Development Program Center of Nevada ($500,000) – approved. - Item 48: Telecommunications franchise granted to Stimulus Technologies of Nevada, LLC for a five-year term with two five-year renewals – approved. - Items 49 and 50: Collective bargaining agreements with Clark County Defenders Union for 2024-2025 and 2025-2026, with salary and benefit changes extended to non-union employees – approved. Commissioner Sagerbloom abstained on both items due to his son being a public defender. The 2024-2025 agreement cost $616,639 and covered 152 positions; the 2025-2026 agreement cost $2,528,328 and covered 152 positions. - Item 56: Staff directed to bring back an amendment to the UMC board appointment process, with consideration of a separate governing board. - Next Steps: - The board recessed until 9:00 AM on February 18, 2026, for zoning and subdivision items, and entered closed session for legal and labor negotiations.
The Clark County Planning Commission held a regular meeting on Tuesday, February 17, 2026, at 7:00 p.m. in the Commission Chambers at the Clark County Government Center, 500 S. Grand Central Parkway, Las Vegas. Chair Edward Frasier III presided. All seven commissioners were present (Leslie Mujica attended via teleconference), constituting a quorum. The meeting was adjourned at 8:12 p.m. Consent Calendar - Items 4–11 (routine action items) were approved by a unanimous 7–0 vote in a single motion, with the exception of Item 5 (UC-25-0017) which was withdrawn without prejudice per the applicant. Approved items included: - TM-26-500001: Tentative map for 19 single-family lots on 7.03 acres in Bunkerville. - UC-25-0878: Use permit for avocational/vocational training facility in Spring Valley. - UC-25-0881: Use permit and design review for 500 kV transmission lines on 28,224.66 acres in northeast county. - UC-25-0892: Use permit for increased retaining wall height and design review for commercial development in Summerlin South. - UC-25-0893: Use permit for instruction/tutoring facility in Paradise. - VS-25-0876: Vacate and abandon easements in Spring Valley. - VS-25-0880: Vacate and abandon a portion of Jones Boulevard right-of-way in Spring Valley. Public Comments & Testimony - Initial Public Comments: No members of the public spoke on agenda items at the beginning of the meeting. - Public Comments on Non-Routine Items: - Items 14–17 (Cactus Bermuda Investments): No public speakers; the applicant spoke in support. - Items 18–22 (County of Clark/Aviation – Lennar Homes): Three speakers (Bob Glau, Heather Stone, Dina Young) opposed the plan amendment and zone change, arguing that the land should remain in the Ranch Estate Neighborhood (RMP) overlay to preserve large-lot, rural character. They noted that the RMP had been “chipped away” and that the proposed six-units-per-acre density was incompatible with the surrounding half-acre and larger lots. - Closing Public Comments: Four speakers thanked outgoing Director of Comprehensive Planning Sami Real and Commissioner Donnie Gibson for their service. One speaker asked for clarification on whether the decision on Items 18–22 was final; staff confirmed it would go to the Board of County Commissioners for final action on March 18, 2026. Discussion Items - Item 12 – UC-25-0875 (Real Equities, LLC): Use permits for 13 uses (including vocational training, urgent care, equipment rental, outdoor market, live entertainment, vehicle maintenance/repair, etc.) on 28.66 acres in an existing shopping center in Enterprise. The applicant requested withdrawal of use permits 12 (vehicle maintenance/repair) and 13 (vehicle rental/sales) because they could not be approved without the other under code. The commission approved the remaining 11 uses with conditions: urgent care only, no heavy equipment or outdoor storage for equipment rental, and outdoor market/entertainment/banquet uses limited to at least 500 feet from residential properties to the west. Vote: 7–0. - Item 13 – WS-25-0817 (Patrick Ira Family Trust): Waiver of development standards to reduce the rear setback for an existing single-family residence addition (already built) in Paradise. The applicant stated the addition was constructed but not final-inspected due to personal issues; setback requirements had changed from 10 to 20 feet. Approved with a condition that the building permit and inspection process be completed within one year. Vote: 7–0. - Items 14–17 – Cactus Bermuda Investments, LLC (heard together): - Item 14 – PA-25-700057: Plan amendment to redesignate 1.69 acres from Ranch Estate Neighborhood (RN) to Neighborhood Commercial (NC). Approved 7–0 and forwarded to the BCC. - Items 15–17 – ZC-25-0883, VS-25-0884, WS-25-0885: Zone change from RS-20 to CG with removal of RNP overlay; vacation of easements; and waivers/design review for a retail center. Approved 7–0 and forwarded to the BCC. Conditions included a standard development agreement for fair-share infrastructure contributions, as well as drainage, traffic, and off-site improvement requirements. - Items 18–22 – County of Clark (Aviation) / Lennar Homes (heard together): - Item 18 – PA-25-700058: Plan amendment to redesignate 9.39 acres from RN to Mid-Intensity Suburban Neighborhood (MN). Approved 6–1 (Commissioner Vivian Kilarski voted nay). - Items 19–22 – ZC-25-0887, VS-25-0886, WS-25-0888, TM-25-500216: Zone change from RS-20 to RS-3.3 with removal of RNP overlay; vacation of a portion of Windmill Lane right-of-way; waiver of development standards to increase driveway width; and tentative map for 57 single-family lots. Approved 6–1 (Commissioner Kilarski voted nay). Conditions included: (1) applicant shall work with neighbors on Mistral Avenue regarding off-site improvements (e.g., sidewalk, streetlights, landscaping) to preserve rural character; (2) homebuyers must sign a disclosure acknowledging nearby horse properties (noise, smells). The project will have 6 units per acre, with one-story homes (max 19 ft) adjacent to the RMP and larger lots buffering the commercial area to the east. Key Outcomes - All routine consent items (4–11, minus withdrawn Item 5) were approved unanimously. - Item 12 (Real Equities) approved with modifications and withdrawal of two uses. - Item 13 (Patrick) approved with a one-year completion condition. - Items 14–17 (Cactus Bermuda) approved and forwarded to the Board of County Commissioners (BCC) for final action on March 18, 2026, at 9:00 a.m. - Items 18–22 (Lennar/Aviation) approved (6–1) and forwarded to the BCC for final action on March 18, 2026, at 9:00 a.m. Commissioner Kilarski dissented, citing concerns about continued erosion of the RMP overlay. - The meeting included farewells to Director Sami Real and Commissioner Donnie Gibson, who were both commended for their service.
The Clark County Planning Commission held a briefing meeting on Tuesday, February 17, 2026, at 6:00 PM in the Commission Chambers of the Clark County Government Center. Chair Edward Frasier III presided. The meeting lasted approximately 13 minutes, adjourning at 6:13 PM. Staff presented an overview of routine and non-routine items on the Planning Commission agenda for the same date. No votes were taken; the briefing served as a discussion and preparation session. Consent Calendar (Routine Items) - Item 4 (TM265001): A 19-lot single-family residential subdivision in Bunkerville. Staff and the Bunkerville Town Advisory Board recommended approval. No public cards were submitted. - Item 5: Withdrawn at the applicant's request. - Item 6: A vocational training facility for baking and pastry skills in an existing office complex in Spring Valley. Staff and the Spring Valley Town Board recommended approval. One card in protest was received. - Item 7: A 32-mile stretch of overhead transmission lines from the Lincoln–Clark County line to the NV Energy Crystal Substation along US 93. Staff recommended approval. No town board jurisdiction; no cards were submitted. - Item 8: A use permit for an increased retaining wall (from 4 feet to 5 feet) at a proposed two-building commercial development with a bank and restaurant in Summerlin South. Staff recommended approval. Four cards in support were received. - Item 9: A use permit for an instruction/tutoring facility teaching foreign languages to 15–36 students in an office-warehouse complex in Paradise. Staff and the Paradise Town Board recommended approval. No cards were submitted. - Item 10: A vacation and abandonment of several drainage and flood control easements in Spring Valley. Staff and the Spring Valley Town Board recommended approval. 10 cards in support, 1 letter in support, 2 cards in protest, and 1 letter in protest were received. - Item 11: A vacation and abandonment of a portion of Jones Boulevard for detached sidewalks in Spring Valley. Staff and the Spring Valley Town Board recommended approval. 3 cards in support, 1 letter in support, 10 cards in protest, 2 letters in protest (including a petition with 15 signatures). Non-Routine Discussion Items - Item 12: Applicant requested multiple use permits for various uses in a CR district, including reducing separation distances to as low as 66 feet and allowing uses not in conjunction with a resort hotel. Staff recommended approval of use permits 3 (urgent care), 7 (outdoor market), and 10 (live entertainment) but denial of the others (1, 2, 4, 5, 6, 8, 9, 11–13). The Enterprise Town Board recommended approval of 1–3 (with 3 limited to urgent care only), 5–11, and denial of 4, 12, and 13. 14 cards in support and 9 cards in protest were received. Commissioner Steve Kirk questioned why staff recommended denial of use permits 1 (vocational training) and 2 (instruction/tutoring); staff explained those uses are more suited for lower-intensity commercial zones, whereas the CR zone encourages entertainment uses. - Item 13: A waiver of development standards to legalize a 442-square-foot addition by reducing the rear setback from 20 feet to 17 feet, due to incomplete building permits for a previous addition. Staff recommended denial based on self-imposed hardship. The Paradise Town Board recommended approval. 10 cards in support and 2 cards in protest were received. - Items 14–17 (Companion): A plan amendment from Ranch Estate Neighborhood to Neighborhood Commercial with zone change from RS-20 to CG, removal of the Neighborhood Protection (RMP) overlay, vacation of rights-of-way for detached sidewalks and patent easements, and waiver of development standards for reduced buffering, modified residential adjacency, and alternative driveway geometries. The applicant proposed a three-building, 17,000-square-foot retail complex with a drive-through. Staff recommended approval of the vacation but denial of the plan amendment, zone change, waiver of standards, and design review, citing the commercial intensity as too detrimental to the adjacent RMP to the west and south. The Enterprise Town Board recommended conditional approval (with reductions to CN commercial neighborhood and VS, and operational restrictions to daylight hours) but denial of waiver 2 and design review. 1 card in support on the plan amendment/zone change, 2 cards in support on the vacation; 10 cards in protest on the plan amendment and waiver, 11 cards on the zone change, 7 cards on the vacation; plus 2 letters in protest on the zone change/vacation and 3 letters on the plan amendment/waiver. - Items 18–22 (Companion): A plan amendment from Ranch Estate Neighborhood to Mid-Intensity Suburban Neighborhood, zone change from RS-20 to RS-3.3, removal of the RMP overlay, vacations for detached sidewalks, and design review for a 57-lot single-family residential subdivision with 10,000+ sq ft lots adjacent to the RMP. The only waiver was to increase driveway width for ranch homes with RV garages. Staff recommended denial of the entire set because the plan amendment/zone change was too intense for the RMP. The Enterprise Town Board also recommended denial of all five applications. 1 card in support on the plan amendment/zone change, 4 cards on the vacation/waiver; 11 cards in protest on the plan amendment, 10 on the zone change, and 9 on the vacation and waiver. Public Comments No public comments were made during the general public comment period. New or Upcoming Ordinances None. Administrative Items None. Key Outcomes - No votes were taken; the briefing was preparatory for the Planning Commission meeting. Staff recommendations and town board positions were noted for each item. Commissioners asked clarifying questions but did not deliberate or decide. - The meeting adjourned at 6:13 PM.
The Clark County Board of Equalization convened on February 11, 2026, at 8:00 AM in the Commission Chambers at the Clark County Government Center. The board heard 13 notices of appearance regarding jurisdictional issues, approved a block of assessor recommendations, and deliberated on several property valuation appeals. A total of 172 cases remain for future hearings. Consent Calendar - The board unanimously adopted the agenda. - The board approved the assessor's recommendations (Attachment 1) in a single motion. These recommendations covered 25 parcels (2025-2026 and 2026-2027 fiscal years) with adjusted valuations based on market value, income, or exceeding full cash value. - For all cases where petitioners did not appear, or which were stamped as stipulated, withdrawn, or otherwise resolved (excluding case 379), the board accepted the assessor's recommendations in a single motion. Discussion Items Notices of Appearance (Jurisdictional Issues) Stephanie Jones from the Clark County Assessor’s Office presented 13 cases where the board lacked jurisdiction due to untimely filings or missing agent authorizations. The board denied jurisdiction in all 13 cases: - Case 627 (Roman-Ortega Pablo): Untimely filing (appeal postmarked January 22, 2026, after the January 15 deadline). - Cases 657, 658, 659, 697, 660 (various owners, agent Ashley Warwick): Untimely agent authorization letters not received by the January 17 deadline. - Case 926 (Hill Oxford Three LLC): Authorization letter signed by Jack Lane, who could not be verified as an owner or authorized signatory; objection not cured within 5 business days. - Case 993: Withdrawn by the petitioner. - Case 1010 (EC 3001 South Las Vegas Blvd): Initial authorization letter listed a different owner; a new letter submitted after the deadline was untimely. - Case 1025 (Kingdom Bridge Inc.): No letter of authorization received by the deadline; agent Charles Usigbe understood the issue. - Cases 344, 346, 347, 348 (Alpine Building LLC, Downtown Parking LLC, Main Street Investments I LLC, Corner Building LLC): Agent Paul Murad’s authorization was not established; management agreements submitted after the deadline were untimely and insufficient. Case 214 – Samuels (Parcel 17904803008) Appellant Jay Samuels (representing owner Neal Samuels) argued that a 1.99-acre vacant lot in Henderson was overvalued at $300,000. He cited SNWA septic waiver fees ($20,000), inability to subdivide, and lack of comparable sales within a half-mile since March 2025. The assessor (Cindee Robaina) presented six comparable sales within one mile, with values ranging from $80,000 to $87,000 per acre, and noted that the property is listed for $499,990. The board denied the appeal, finding the $300,000 taxable value supported by market data. Cases 314 & 315 – Turner (Parcels 14035302012 & 14035302009) James Turner, a licensed surveyor, sought reductions for two vacant lots (1.01 and 0.88 acres) near Hollywood and Charleston, citing sewer connection costs of $200,000 and a recent purchase of one lot for $130,000. The assessor (Jacelyn Yamashita) presented eight comparables, with pending sales at $165,000 for a 0.61-acre lot. The board reduced the taxable value of each lot to $130,000, based on the appellant’s recent purchase as a strong indicator of market value. Motion passed. Cases 1022, 1026, 1027 – Hammock/Robinson (Parcels 14034502027, 14034502022, 14034502026) Richard Robinson Jr. and John Robinson (sons of the owner) appealed valuations on three lots in a cul-de-sac near Bonanza and Hollywood. The 1.21-acre lot (case 1022) was valued at $225,000; two half-acre lots were valued at $135,000 each. The appellants argued the lots were unbuildable due to sewer restrictions and SNWA fees, citing a $20,000 septic waiver fee and a prior unrecorded sale for $110,000 that was refunded. The assessor provided comparable sales, noting that the septic waiver now provides an option to build. After extensive discussion, the board voted to uphold the $225,000 valuation for the 1.21-acre lot, but reduced the two half-acre lots to $75,000 each to equalize values across the cul-de-sac. Motions passed. Cases 1029, 1030, 1031 – Withdrawn The appellants withdrew these three cases. The board accepted the withdrawal and approved the assessor’s existing valuations ($12,000, $6,000, and $60,000 respectively) for record-keeping purposes. Key Outcomes - Jurisdictional denials: 13 cases dismissed for untimely filing or lack of agent authorization. - Case 214 (Samuels): Appeal denied; taxable value remains $300,000. - Cases 314 & 315 (Turner): Taxable value reduced to $130,000 per lot. - Case 1022 (Hammock): Taxable value upheld at $225,000. - Cases 1026 & 1027 (Hammock): Taxable value reduced to $75,000 each. - Cases 1029, 1030, 1031: Withdrawn; existing valuations accepted. - Case 993: Withdrawn. - Case 379: Excluded from the bulk motion and rescheduled for a later hearing. - Remaining cases: 172 cases scheduled for hearings on February 19, 23, 24, and 25, 2026. - The board adjourned after public comment.