Nev. Rev. Stat. » NRS: CHAPTER 361 - PROPERTY TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 361.395 (2026)

Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation

✓ current as of July 2026
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NRS 361.395  Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

      1.  During the annual session of the State Board of Equalization beginning on the fourth Monday in March of each year, the State Board of Equalization shall:

      (a) Equalize property valuations in the State.

      (b) Review the tax rolls of the various counties as corrected by the county boards of equalization thereof and raise or lower, equalizing and establishing the taxable value of the property, for the purpose of the valuations therein established by all the county assessors and county boards of equalization and the Nevada Tax Commission, of any class or piece of property in whole or in part in any county, including those classes of property enumerated in NRS 361.320.

      2.  If the State Board of Equalization proposes to increase the valuation of any property on the assessment roll:

      (a) Pursuant to paragraph (b) of subsection 1, it shall give 30 days’ notice to interested persons by first-class mail.

      (b) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400, 361.402 or 361.403, it shall give 10 days’ notice to interested persons by registered or certified mail or by personal service.

Ê A notice provided pursuant to this subsection must state the time when and place where the person may appear and submit proof concerning the valuation of the property. A person waives the notice requirement if he or she personally appears before the Board and is notified of the proposed increase in valuation.

      [Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]—(NRS A 1977, 605; 1981, 799; 1983, 1196; 1987, 294; 1993, 96; 2013, 2897; 2015, 1085)

     

Notes of Decisions
Cited in 7 cases, 2008–2018 · leading case: Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).
Sort: Relevance Newest Treatment
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). · cites it 9× “On appeal, appellants Charles Marvin, Gary Taylor, and 400 Tuscarora Road, LLC (collectively, the Taxpayers), argue that the members of the State Board do not qualify for absolute immunity because the State Board refused to perform its duty of equalizing property valuations…”
State ex rel. State Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). · cites it 2× “Under NRS 361.395(1), the State Board clearly has a duty to equalize property valuations throughout the state: “the [State Board] shall .”
State Ex Rel. Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). · cites it 2× “Under NRS 361.395(1), the State Board clearly has a duty to equalize property valuations throughout the state: "the [State Board] shall .”
Vill. League v. State, Bd. of Equalization, 2017 NV 1 (Nev. 2017). · cites it 36× “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
Vill. League to Save Incline Vs. State Bd. of Equalization, 2017 NV 1 (Nev. 2017). · cites it 18× “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
Vill. League to Save Incline Assets, Inc. v. State, Bd. of Equal. (Nev. 2018). “0413-r- (0) 1947A ORDER DISMISSING APPEAL This is an appeal from a district court order granting appellants' petition for judicial review, vacating the equalization order of the State Board of Equalization, and remanding to the State Board of Equalization for further proceedings…”
Vill. League to Save Incline Assets, Inc. v. State, 430 P.3d 532 (Nev. 2018). “Washoe County District Attorney Washoe County District Attorney/Civil Division Attorney General/Las Vegas ORDER DISMISSING APPEAL This is an appeal from a district court order granting appellants' petition for judicial review, vacating the equalization order of the State Board…”
— Nev. Rev. Stat. § 361.395(1) — 5 cases
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). “On appeal, appellants Charles Marvin, Gary Taylor, and 400 Tuscarora Road, LLC (collectively, the Taxpayers), argue that the members of the State Board do not qualify for absolute immunity because the State Board refused to perform its duty of equalizing property valuations…”
State ex rel. State Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “Under NRS 361.395(1), the State Board clearly has a duty to equalize property valuations throughout the state: “the [State Board] shall .”
State Ex Rel. Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “Under NRS 361.395(1), the State Board clearly has a duty to equalize property valuations throughout the state: "the [State Board] shall .”
Vill. League v. State, Bd. of Equalization, 2017 NV 1 (Nev. 2017). “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
Vill. League to Save Incline Vs. State Bd. of Equalization, 2017 NV 1 (Nev. 2017). “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
— Nev. Rev. Stat. § 361.395(1)(a) — 2 cases
State ex rel. State Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “Under NRS 361.395(1), the State Board clearly has a duty to equalize property valuations throughout the state: “the [State Board] shall .”
State Ex Rel. Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “Under NRS 361.395(1), the State Board clearly has a duty to equalize property valuations throughout the state: "the [State Board] shall .”
— Nev. Rev. Stat. § 361.395(1)(b) — 2 cases
Vill. League v. State, Bd. of Equalization, 2017 NV 1 (Nev. 2017). “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
Vill. League to Save Incline Vs. State Bd. of Equalization, 2017 NV 1 (Nev. 2017). “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
— Nev. Rev. Stat. § 361.395(2) — 1 case
Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). “On appeal, appellants Charles Marvin, Gary Taylor, and 400 Tuscarora Road, LLC (collectively, the Taxpayers), argue that the members of the State Board do not qualify for absolute immunity because the State Board refused to perform its duty of equalizing property valuations…”
— Nev. Rev. Stat. § 361.395(2)(a) — 2 cases
Vill. League v. State, Bd. of Equalization, 2017 NV 1 (Nev. 2017). “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
Vill. League to Save Incline Vs. State Bd. of Equalization, 2017 NV 1 (Nev. 2017). “We further conclude that the district court erred when it dismissed the petition for judicial review because the State Board exceeded its statutory authority to order reappraisals pursuant to NRS 361.395. Accordingly, we reverse the district court order dismissing the petition…”
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