General Tax Information
Property tax rates are set by the Humboldt County Board of Commissioners each year after budget hearings and review by the State Department of Taxation. The rates are then applied to the assessed values of the property set by the Humboldt County Assessor as of June 30 each year.
Tax bills are prepared and mailed out to the property owner even if the taxes are paid by a lenders impound account. You can look up your tax obligation by clicking "Here"
Tax levied on Real Property are a perpetual lien on the property, without respect to ownership and have priority over all liens until they are paid in full.
Properties which have taxes due at the end of April each year will be advertised in the local newspaper as delinquent. Should a property have continuing delinquent outstanding taxes at the end of three years the Treasurer will take a Trustee Deed to the property and begin the process to sell the property at a tax sale. Humboldt County does not sell tax liens.
HOW PROPERTY TAXES ARE CALCULATED
To compute the property taxes for a particular parcel of property, simply multiply the assessed valuation by the tax rate as shown in the following example.
Taxable value x 35% = assessed value x rate for tax district in which the property is located = property taxes due. (This example does not include any exemptions or abatements)
| Taxable Value = | $100,000.00 |
x 35% |
|
| Assessed Value = | $35,000.00 |
x .031716 * |
|
| Property Tax Due = | $1,110.06 |
* $3.1716 per $100.00 assessed valuation
Notice To Tax Payers
Regarding Fiscal Year 2016-2017 Taxes
Humboldt County taxes are calculated by multiplying the assessed value by the tax rate for your district. However NRS 361.4722 provides that tax liability in excess of 6.3% over the prior years will be abated for all property other than residential property. NRS 361.4723 provides that tax liability in excess of 3% over the prior year will be abated for residential property and for qualifying residential rental property. New property receives no abatement in the first year of existence.
Tax Collection
Taxes assessed are due on the third Monday of August. Taxes on parcels that exceed $100 may be made in 4 approximately equal installments
The installment due dates for fiscal year 2016-2017 tax year are:
Installment |
Due Date |
Last Day to Pay Without Penalty |
1st Installment |
Mon, Aug. 15, 2016 |
August 25, 2016 |
2nd Installment |
Mon, Oct. 3, 2016 |
October 13, 2016 |
3rd Installment |
Tues, Jan. 3, 2017 |
January 12, 2017 |
4th Installment |
Mon, Mar. 6, 2017 |
March 16, 2017 |
2016-2017 Tax Rates
General Fund (.2720) - Pays for the operating costs associated with the day to day business of running County Government. Salaries, benefits, office equipment and supplies, community services, maintenance of county buildings, public safety, elections, recording and Justice Court services are some of the types of expenses paid from this fund.
Senior Citizens (.0300) – Revenues received in this account are disbursed to the Senior Citizens Center for the operation of the local Senior Citizens Center and was passed by the voters of Humboldt County.
Indigent Fund (.0227) - To provide limited and temporary assistance to individuals that have experienced unforeseen hardship when no other alternative exists. These funds are issued upon an application process after determining the qualifications of the applicant.
St Accident (.0150) - A special revenue fund created by the State to fund for Hospital Care to indigent persons. The proceeds from this tax is remitted to the State Controller for credit to this fund.
Bldg Reserve (.0100) – The Building Reserve Fund is used to account for the resources and expenditures for major capital projects such as future construction and land purchases.
Co Extension (.0165) - The Cooperative Extension Fund provides for various agricultural and home economic programs and services. Identifies critical needs, designs educational programs and activities to address those needs and provides evaluations to ensure programs are improving lives of Humboldt County citizens.
State of NV (.1700) - Proceeds are paid to the State for its use in maintaining and operating State Government offices.
6th Judicial (.1886) - The 6th Judicial District is comprised of the Juvenile Probation Department, District Court and Court Reporters.
Capital Proj (.0100) - Major outlays for capital assets and improvements are accounted for in the Capital Projects Fund and is allocated between the City of Winnemucca and Humboldt County.
Library (.000) - The County Commission voted to suspend assessing a tax rate for the 2016-2017 tax year to provide for the operation and maintenance of the Humboldt County Libraries.
School Dist (.7500) - Revenue received for this fund is disbursed to the School District for the operation of Humboldt County schools.
Bond & Interest (.1350) - Provides financial resources for the repayment of the voter approved long term debt of the School District.
City of WMCA (.9700) - If the taxed property is located within the Winnemucca City limits an additional tax is billed and is disbursed to the City of Winnemucca for the operational needs of the City.
Hospital Oper (.3954) – Revenue received is disbursed to the Hospital for the operation of the Humboldt General Hospital.
Museum (.0150) - Revenue received in this account are disbursed to the Museum to provide for the operation of the Humboldt County Museum.
Medical Indg (.0200) - A levy to produce revenue to provide medical assistance to indigent persons.
St Ind Medic (.0100) - A tax levied pursuant to NRS 428.285 for the medical assistance to indigent persons. Revenues collected are remitted to the State Controller.
China Springs (.0064) – China Springs Youth Camp is a regional facility located in Douglas County for the detention of children. Pursuant to NRS 62B.150, any County whose population is less than 400,000 is required to pay an assessment for the operation of a regional facility.
WMCA Events (.0400) – Provides funds for the operation of the Winnemucca Events Complex.
Fire District Tax – Depending upon the district in which the taxed property is located, an additional tax is assessed to provide for the operation and maintenance of fire protection in that district.
District Rate
Golconda Fire .0290
Humboldt Fire .1047
McDermitt Fire .4655
Orovada Fire .1500
Paradise Fire .1745
Pueblo Fire .3500
Winnemucca Rural Fire .1047
Special Assessments
TV – The TV assessment is a flat rate of $30.00 per residence. Funds are used for acquisition of regional television stations, high definition television transmissions and for the maintenance of transmitters, relays, translators, and any licenses associated herewith.
LANDFILL – The Landfill assessment is applied to each residence and commercial property. The money collected in this fund is used for the construction, improvement, operation and maintenance of the Humboldt County Regional Landfill.
Tax Bills are only mailed once a year!
If you purchase real property during the tax year, you are responsible for any taxes not paid as of the close of escrow.
When a taxpayer acquires a new home, pays off a mortgage or buys real property during the tax year, they must contact the Treasurer's Office at 775-623-6444 to request a duplicate bill, or we can be contacted via e-mail at: treasurer@hcnv.us