Washoe County Board of Equalization Meeting - February 13, 2026

This meeting of the Washoe County Board of Equalization was held on February 13, 2026, to hear property tax appeals and conduct routine business. The board heard three appeals and approved several administrative items.

Consent Calendar

• Withdrawal: Item 6, assessor's parcel number 02020165, was withdrawn by the petitioner; the board accepted the withdrawal by unanimous vote.
• Continuances: Three parcels (1265203, 12658025, 08249202) were continued to the February 25, 2026 meeting by unanimous vote.
• Stipulations: Stipulations for parcels 0253303, 0253016, and 04247006 were approved as set forth, adopting the agreed adjustments for the tax year.
• Minutes: The minutes from March 28, 2025, were approved by unanimous vote.

Public Comments & Testimony

• Mr. McNulty (petitioner for hearing 260069) addressed the board after his appeal was decided. He expressed concerns about the assessor's methodology for land valuations in Incline Village, arguing that unique attributes such as view, traffic, flood risk, and golf course proximity are not adequately considered. He noted that his property has flood risk and traffic issues while lacking golf course access or views, yet received a higher land appraisal than comparable properties. He acknowledged the board's decision and was informed of the deadline to appeal to the State Board of Equalization by March 10, 2026.

Discussion Items

1. Residential Real Property Appeal – APN 122-126-19 (John R. Adams, hearing 260016): Petitioner not present. Assessor staff (Kelson Powell) presented four improved sales and four land sales, with a price per square foot range of $743 to $1,105, supporting the taxable value of $449 per square foot. Staff noted attempts to contact the petitioner and a prior 5% land reduction for steep driveway access. The board upheld the assessor's appraisal, finding the petitioner failed to meet the burden of proof.
2. Residential Real Property Appeal – APN 131-080-24 (McNulty Living Trust, hearing 260069): Petitioner not present. Assessor staff (Adam Smith) presented three improved sales (price per square foot range $849–$921) and three land sales, supporting the taxable value of $243 per square foot. A 20% downward adjustment for corner traffic was already applied. Staff addressed the petitioner's concerns about a nearby property (999 Fairway) and noted that traffic counts have declined. The board upheld the assessor's appraisal, with the motion corrected to reference NRS 361.356.
3. Vacant Land Real Property Appeal – APN 077-250-01 (John R. Adams, hearing 260007): Petitioner not present. Assessor staff (Jeff Cronin) described a 330-acre home site in Palomino Valley with a taxable value of $102,000. Three recent land sales (range $107,000–$200,000) supported the value. Staff addressed the petitioner's concern about a waste management collection stop nearby, stating no market evidence justified an adjustment. The board upheld the assessor's appraisal, with one abstention noted.

Key Outcomes

• Motion to accept withdrawal of parcel 02020165 carried (unanimous).
• Motion to accept continuances of three parcels to February 25, 2026, carried (unanimous).
• Motion to accept stipulations for three parcels carried (unanimous).
• Motion to uphold assessor's appraisal for APN 122-126-19 (hearing 260016) carried (unanimous).
• Motion to uphold assessor's appraisal for APN 131-080-24 (hearing 260069) carried (with correction to NRS 361.356; roll call not detailed but no opposition noted).
• Motion to uphold assessor's appraisal for APN 077-250-01 (hearing 260007) carried (with one abstention; all other votes aye).
• Motion to approve minutes from March 28, 2025, carried (unanimous).
• Meeting adjourned.