I move to approve the removal and decrease of personal property taxes and the issuance of a refund as requested.
N/A
The Carson City Assessor's office is requesting the correction of factual errors that were discovered while completing the 2026/2027 aircraft declarations on the accounts AB000028, AB000029, AB000030, AB000031, AB000032, AB000033 and AB000034. These accounts were "new" for the 2025/2026 and instead of applying a 15-year life, they received a 20-year life. It was discovered that an incorrect life schedule was used which does not comply with the personal property manual - valuation guidelines published by the Department of Taxation and adopted by the Nevada Tax Commission. The difference in the depreciation applied resulted in an over assessment. If the Board of Supervisors corrects the factual errors as requested by staff, a total refund amount of $338.91 will be issued to the accounts as follows:
| ACCOUNT NUMBER | PRIOR "PPT" | CORRECTED "PPT" | TOTAL REFUNDED AMOUNT |
|
AB000028 |
$588.81 | $499.59 | $89.22 |
| AB000029 | $30.10 | $26.81 | $3.29 |
| AB000030 | $1,590.11 | $1,537.10 | $53.01 |
| AB000031 | $116.05 | $89.46 | $26.59 |
| AB000032 | $383.76 | $263.14 | $120.62 |
| AB000033 | $65.31 | $26.70 | $38.61 |
| AB000034 | $227.16 | $219.59 | $7.57 |
| TOTALS: | $3,001.30 | $2,662.39 | $338.91 |
FY 26 Personal Property Taxes, various taxing entities.
Reduction and refund amount of $338.91 from FY 26 Personal Property Tax Roll.
Do not approve removal/refund of the taxes and/or provide alternative direction.