Washoe County Board of Equalization Meeting - February 18, 2026

The Washoe County Board of Equalization met on February 18, 2026, at 5:15 PM to consider property tax appeals, stipulations, and roll change requests. The meeting was chaired by Vice Chair Eugenia Bonapont in the absence of Chair Darren McDonald. Board members Aaron Albright, Robert Listener, and Corinthian Yancey were present, along with District Attorney Kobe Burnett and Clerk Jan Galasini. The board addressed two commercial real property appeals, approved several stipulations and withdrawals, and granted roll change decreases.

Consent Calendar

• Withdrawals (Item 6): Two parcels added to the agenda (025-055-52 and 024-055-53) were withdrawn without opposition. Motion carried unanimously.
• Stipulation for Business Personal Property (Item 8): Prime Health Care Services (account 2618009) stipulation approved unanimously.
• Stipulations for Real Property (Item 9): Multiple parcels listed in yellow and two Walmart parcels were approved unanimously.
• Roll Change Requests (Items 11 & 12): Decreases for Pacific Power Company (parcel 079-150-59) and DP Industrial Park LLC (parcel 538-141-20) were approved unanimously.

Public Comments & Testimony

• No public comments were made on any agenda items.

Discussion Items

• Commercial Real Property Appeal – Reopen Tax Year 2025 (Parcel 040-162-52): Petitioner Mike Churchfield, representing the owner, argued that the land value of $17/sq ft and quality class of 2.0 were out of equalization compared to nearby properties. He sought a land value reduction to $12/sq ft and a quality class reduction to 1.5, citing inferior ingress/egress, lack of corporate tenants, and dated interior finishes. Appraiser Diana Arias for the assessor defended the current valuation, citing recent land sales on South Virginia Street ($27–$49/sq ft) and income approach supporting the taxable value. After discussion, the board voted to reduce the land value to $15/sq ft while keeping the improvement value unchanged. The motion passed with one dissenting vote.
• Commercial Real Property Appeal – Tax Year 2026-27 (Parcels 040-162-50, 51, 52, 53): This hearing covered the entire shopping center. Mr. Churchfield again argued for land value reduction to $12/sq ft and equalization of quality class to 1.5 for all parcels, noting that two parcels were already at 1.5 and one at 2.0. The assessor presented land sales and a map showing land values along South Virginia Street ($19–$21/sq ft for subject parcels, $12 for large parcels like Home Depot). Board members, after reviewing the map, expressed satisfaction with the land values. The board voted unanimously to uphold the assessor's appraisal, finding the petitioner failed to meet the burden of proof for equalization.

Key Outcomes

• Parcel 040-162-52 (Reopen 2025): Land value reduced to $15/sq ft (from $17/sq ft), resulting in a total taxable land value of $1,773,375. Improvement value unchanged. Motion passed 3-1.
• Parcels 040-162-50, 51, 52, 53 (2026-27): Assessor's appraisal upheld in full. Motion passed unanimously.
• All stipulations, withdrawals, and roll change requests were approved unanimously.
• The board thanked the participants and noted the complexity of the hearing, especially for new members.