We were fortunate to have Chris Sarman , our Washoe County Assessor, as our speaker last week.  He grew up in Elko, Nevada and graduated from the University of Nevada.
 
The office handles approximately 190,000 parcels with a staff of 63.  They manage approximately $90 million in county assets or 52% of the general fund.
 
Their function is to determine the value of property assets that are subject to taxation.  The value of a property is based upon the land value, improvements, and appreciation. They can determine if a property has been improved in several ways, including building permits and aerial photography.  If a property is your personal residence, then there is a tax cap regardless of changes in the property valuation.