Where do I pay my taxes?
All taxes are collected in the Elko County Treasurer's office in the Elko County Courthouse at 571 Idaho Street.
Where do I register my vehicle?
Vehicles are registered at the Nevada Department of Motor Vehicles located at 3920 Idaho Street in Elko.
Can I download any forms routinely submitted to this office?
Yes, just click on the forms link in the left column of this page.
Are there tax exemptions available to taxpayers?
The Nevada legislature provides for property tax exemptions to individuals meeting certain requirements. In addition to the tax exemptions, the state of Nevada has a Senior Citizen Tax Assistance/Rental Rebate Program. The benefits and eligibility requirements of the Surviving Spouses, Veteran's and Disabled Veteran's and Blind Person's exemptions are as follows:
Surviving Spouse's Exemption (NRS 361.080) The Surviving Spouse's exemption applies to Nevada residents and is in the amount of 1130 assessed value. To apply for the Surviving Spouse's exemption, you must possess a valid Nevada Driver's License or Identification card and provide a copy of your spouse's death certificate to the Assessor's office.
Veteran's Exemption (NRS 361.090) The Veteran's exemption applies to Nevada residents who have served in the Armed Forces of the United States in any of the following branches: Army, Navy, Marines, Air Force, Coast Guard, the National Guard or Reserves, while on active duty, and the Merchant Marine during time of war or national emergency. A veteran must have served a minimum of 90 continuous days of active duty of which at least one day was between:
April 6, 1917 to November 11, 1918
December 7, 1941 to December 31, 1946
June 25, 1950 to May 7, 1975
September 26, 1982 to December 1, 1987
December 20, 1989 to January 31, 1990
August 2, 1990 to April 11, 1991
December 5, 1992 to March 31, 1994
November 20, 1995 to December 20, 1996
Also eligible are veterans who served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 or served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the government of the United States. To apply for the Veteran's exemption, you must posses a valid Nevada Driver's License or Identification Card and provide the Assessor's office with a copy of your DD214, Honorable Discharge paper, Certificate of Satisfactory Service or Separation Documents which indicate your date of entry and Honorable Discharge date. To determine whether a person served in connection with Public Law 102-1 as it pertains to the Gulf War or Desert Storm, the Assessor's office needs one of the following documents in addition to the requirements above: 1. A DD214 showing the dates of service and indication of connection to Desert Storm such as the Southwest Asia Service Medal or the Kuwait Liberation Medal. 2. Orders or commendations from your records that specifically indicate your duties performed in support of the Gulf War. 3. An affidavit in the form of a written, signed letter by you explaining in detail the assignments you personally performed in support of the Gulf War.
Disabled Veteran's Exemptions (NRS 361.091) The Disabled Veteran's exemption is provided for veterans who have a permanent service-connected disability of at least 60%. The amount of the exemption is dependent upon the degree of disability incurred. The permanently disabled veteran with a 60% to 100% disability receives the exemption which ranges from 11,300 to a maximum of 22,600 assessed value. To apply for the Disable Veteran's exemption you must possess a valid Nevada Driver's License or Identification Card and provide the Assessor's office with a copy of your DD214, Honorable Discharge Paper, Certificate of Satisfactory Service or Separation Documents (which indicate date of entry and Honorable Discharge date) and documentation from the Veteran's Administration of the percentage of the service-connected disability. The benefits of this program may succeed to the surviving spouse of the Disabled Veteran who was eligible for the exemption at the time of death.
Blind Exemption (NRS 361.085) The Blind exemption is In the amount of 3,390 assessed value. It is available to Nevada residents whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20 degrees. To apply for the Blind exemption you must possess a valid Nevada Driver's License or Identification Card and furnish to the Assessor's office a certificate from a licensed physician, stating that you met the qualifications to be considered legally blind under NRS 361.085.
How do I use my exemption?
An exemption may be applied to real property tax and personal property tax which includes business personal property and manufactured housing. The tax dollar amount varies with the taxing district in which you live. As an option, you may choose to apply the exemption on your motor vehicle governmental services tax. To use your exemption toward the governmental services tax on your motor vehicle, you must obtain a DMV voucher from the Assessor's office to present or mail to the Department of Motor Vehicles with your renewal registration form.
After the initial application, how may I continue my exemption?
After filing the original affidavit, the County Assessor will mail you an exemption renewal post card in August of each year. You may continue your exemption by signing and returning the postage free post card to the Assessor's office by the end of December. Exemptions applied to real property and personal property will be reflected on the property tax bill mailed in July of the following fiscal year. To use your exemption towards the governmental services tax on your motor vehicle, you must obtain an authorization slip from the Assessor's office to present or mail to the Department of Motor Vehicles with your renewal registration form.
Do I have to come in to the Assessor's office to apply?
You can either come in to our office or fill out and sign an Assessor's exemption application in front of a Notary Public and mail that application to the Assessor's office.
How does the term "Assessed Value" relate to tax dollars?
All property tax exemptions in Nevada are stated in "assessed value" amounts. The term "assessed value" approximates 35% of the taxable value of an item. The tax rates vary throughout the county, so an exemption of 1,130 assessed value could mean a savings of $27.31 to $38.42 depending upon the area tax rate. If the 1,130 exemption is applied to vehicle governmental service tax, $56.50 is the maximum amount of savings.
How do I donate my veteran's exemption to the Gift Account for Veterans' Home (NRS 361.0905)?
In order for a veteran to donate his/her exemption to the Gift Account for Veterans' Home, the veteran must pay his/her full taxes and direct the Assessor's office to credit his/her exemption entitlement to the Gift Account for Veterans' Home.
Information on the Senior Citizen Tax Assistance/Rental Rebate Program (NRS 361.833)?
Nevada offers a Senior Citizen Tax Assistance/Rental Rebate Program to persons 62 years of age or older who meet the maximum household income requirement. The state of Nevada will adjust the amount of annual income each year based on the Consumer Price Index. This program applies to any person meeting the age, residency and income requirements regardless of whether you own your home, rent an apartment or house, or live in a manufactured home (mobile home). The filing period for the Tax Assistance/Rental Rebate Program is from February 1 to April 30 of each year. The amount of the benefit depends on household income and the amount of taxes or rent paid. The average rebate is approximately $275.00.
Where can I apply or get more information on these programs?
All the above mentioned programs are administered by your County Assessor.