Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Nevada, property tax is imposed on the owner of real property, such as land and buildings, and is based on the assessed value of the property. The county assessor is responsible for determining the value of property for tax purposes. Local governments, including counties, cities, and school districts, rely on property taxes to fund various services, including education, law enforcement, fire protection, and infrastructure maintenance. Property owners in Nevada have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing an appeal with the county board of equalization. The appeal must be filed within a prescribed time frame after the assessment notice is sent. If the property owner is not satisfied with the decision of the county board, they may further appeal to the state board of equalization. It is important for property owners to be aware of the deadlines and procedures for filing an appeal, as these can vary by county.