Property Tax Alert: Nevada

February 2008

A regulation is adopted providing for the late filing of notices of appeal with the Nevada Tax Commission from decisions of the Department of Taxation affecting Nevada taxes administered by the Department. The Commission will not consider a notice of appeal filed more than 30 calendar days after service upon the taxpayer of the decision that is the subject of the notice. However, the director of the Commission has the discretion to grant an extension of time for the filing of a notice of appeal within 45 calendar days after a notice of appeal is otherwise due if:

1. a request for an extension, accompanied by any supporting documentation, is made in writing to the Department; and
2. the Director finds that the failure to timely file an appeal occurred despite the exercise of ordinary care and without the intent of the taxpayer and was the result of circumstances beyond the control of the taxpayer.

Finally, a taxpayer will have 30 calendar days to appeal a decision of the Director denying a request of an extension of time for filing a notice of appeal.

Please contact Rash & Associates for more information.