Form LGS-F057, the County Board of Equalization Appeal Form, is the Petition for Review of Taxable Valuation that a property owner, or the owner's authorized agent, submits to the Washoe County Assessor to ask the Washoe County Board of Equalization to review a valuation, an exemption denial or another listed matter. It is one of the Washoe County property tax forms, and most types of appeals must be filed no later than January 15. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Washoe County Assessor at washoecounty.gov.
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What is LGS-F057?
Form LGS-F057, the County Board of Equalization Appeal Form, is the Washoe County Board of Equalization's Petition for Review of Taxable Valuation, the petition an owner or agent files to ask the County Board to review a property's value, exemption or agricultural designation.
The County Board of Equalization hears appeals about the value of property set by the county assessor, whether property should be exempt from taxation, and whether certain property is correctly designated as agricultural or open-space land. The taxpayer has the burden to show why the valuation should be changed, the property exempted, or the designation changed.
The petition is two pages (version V2026.1) with eight parts: Part A petitioner information, Part B owner entity description, Part C relationship of the petitioner to the owner, Part D property identification, Part E value of property, Part F type of appeal, Part G statement of facts or reasons, and Part H authorization of agent. A verification made under penalty of perjury under the laws of the State of Nevada sits above the signature.
Other forums use other forms. The State Board of Equalization hears appeals from county board decisions and certain direct appeals, such as utility property assessed by the Department of Taxation. The Nevada Tax Commission hears appeals about property taxes rather than assessed value, such as tax abatements and waivers of penalties and interest. Each has its own petition form, so this form does not serve those appeals.
Who needs to file LGS-F057?
Owners of property in Washoe County who still disagree with how the assessor handled their property file this petition with the County Board of Equalization. The Washoe County guide printed with the form says to contact the county assessor first, with your Assessor's Parcel Number (APN) ready, and to start an appeal only if you still believe a review is needed after that discussion, after reviewing the assessor's information and after any factual errors are corrected.
Part F lists the situations the County Board can hear:
- the full cash value is less than the computed taxable value (NRS 361.357);
- another property with identical use and comparable location is assessed lower (NRS 361.356);
- other property in the county is undervalued or not assessed (NRS 361.355);
- the assessor denied an exemption claim (NRS 361.155);
- agricultural property was found converted to a higher use and deferred taxes are due (NRS 361A.280);
- the property was assessed as escaping taxation (NRS 361.769).
If the owner is an entity rather than a natural person, complete Part B; natural persons may skip it. A petitioner who is not the owner, such as a trustee, officer or employee, describes the relationship in Part C. An agent or attorney may represent the owner with written authorization and Part H. Appeals about the tax itself, rather than the value, go to the Nevada Tax Commission, and each parcel that does not act as a single unit needs its own form.
When to file LGS-F057
File the petition no later than 5 p.m. on January 15, or on the first business day after January 15 if it falls on a Saturday, Sunday or holiday. The form states that most types of appeals must be filed by January 15. If the appeal involves property escaping taxation, or a determination that agricultural property has been converted to a higher use, a different due date may apply.
An agent's written authorization must be received no later than 48 hours after the last day allowed for filing. After the assessor receives your petition, the County Board Clerk notifies you of the time and place of your hearing. Give your evidence to the County Board ahead of the hearing date, and attend the hearing, because the Board may have questions about your appeal or evidence.
Documents you need
- A separate sheet of paper if Part G or the reasons for your appeal need more room; write "see attached sheet" on the lines provided.
- A separate, letter-sized sheet listing all parcels, if the appeal involves multiple parcels that should be treated as a single unit; check the box that the multiple parcel list is attached.
- Proof showing the owner, location, description and taxable value of the undervalued property, only if you appeal under NRS 361.355.
- Written agent authorization (the agent authorization form), only if an agent or attorney represents you; it must be received no later than 48 hours after the last day allowed for filing.
- Photographs, an appraisal or other additional information, only if you choose to provide it; check the matching box on the form.
- Any evidence supporting your opinion of value, provided to the County Board ahead of your scheduled hearing.
How to fill out LGS-F057
Gather your APN and assessment notice
Have your Notice of Assessment or tax bill ready. It shows the Assessor's Parcel Number (APN) or personal property account number, and the tax year and roll type used in Part D.
Enter petitioner information in Part A
Write the property owner's name as it appears on the tax roll, then the petitioner's name and title if different. Add the mailing address, email address, daytime phone, alternate phone and fax number.
Describe the owner entity in Part B
If the owner is an entity and not a natural person, check the organization type, the state under whose laws it was formed, and whether it is a non-profit. Natural persons may skip Part B.
Show the petitioner's relationship in Part C
Check the box that best describes the petitioner's relationship to the owner, such as Self, Trustee of Trust or Officer of Company. Use Other, please describe, if none fits.
Identify the property in Part D
Enter the physical address and county, the purchase price and purchase date if known, and the APN or account number. Answer the multiple parcels question and, if Yes, enter the number of parcels and attach the list.
Check use type, year and roll
In Part D, item 4, check the property use type. In item 5, check the year and roll type of the assessment you are appealing; choose only one box.
Complete the values in Part E
For each property type, enter the assessor's taxable value and your opinion of value, then add the components for the total. Write "N/A" on each line for values you are not appealing.
Select the type of appeal in Part F
Check the one box that best describes the authority of the County Board to hear your appeal, such as NRS 361.357 for full cash value below the computed taxable value.
Write your statement in Part G
Describe the facts or reasons for your appeal, request for review or complaint. If you need more room, attach a separate page and write "see attached sheet".
Sign the verification
The petitioner signs, enters the title, prints the name of the signatory and dates the verification, which is made under penalty of perjury under Nevada law.
Complete Part H if you use an agent
Only if an agent or attorney represents you, enter the agent's name, title, company, email, address and phone numbers. The agent checks the statements that apply and signs and dates.
Review, download and assemble the PDF
Check every part, then download or print the completed PDF from FillingPDF. Attach any extra sheets and proof, and submit by the due date as described under How to submit.
How to submit LGS-F057
Submit Form LGS-F057 to the county assessor by the due date; the form and its guide name no other filing channel.
- Petition: turn in the completed petition to the Washoe County Assessor no later than 5 p.m. of the date due. The form prints no street address, portal URL or fax number for returning it, so ask the assessor's office how it accepts petitions.
- Agent authorization: if an agent or attorney represents you, written authorization must be received by the County Board of Equalization no later than 48 hours after the last day allowed for filing (NRS 361.362).
- Evidence: give supporting evidence to the County Board ahead of your hearing so members can read it. You may also present evidence at the hearing. The guide also suggests giving the assessor a copy of information that supports your request.
After the petition is received, the County Board Clerk notifies you of the time and place of your hearing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing after 5 p.m. on January 15, or after the first business day following January 15 when it falls on a Saturday, Sunday or holiday.
- Checking more than one year and roll type box in Part D, item 5; the guide says to check only one.
- Listing several parcels on one form when they do not act as a single unit; each such parcel needs its own appeal form.
- Leaving the lines in Part E blank for values you are not appealing instead of writing "N/A".
- Using this form for an appeal that belongs to the State Board of Equalization or the Nevada Tax Commission, which each have their own petition form.
- Appealing under NRS 361.355 without attaching proof of the owner, location, description and taxable value of the undervalued property.
- Appointing an agent but not getting the agent to sign Part H, or sending the written authorization more than 48 hours after the last filing day.
- Not providing evidence to the County Board before the hearing or not attending the hearing.
Frequently asked questions
What is Form LGS-F057?
Form LGS-F057 is the Washoe County Board of Equalization's Petition for Review of Taxable Valuation. You submit it to the Washoe County Assessor to ask the County Board to review a property's value, an exemption denial, an agricultural conversion finding or an escaped-taxation assessment.
What is the deadline for a Washoe County Board of Equalization appeal?
Most appeals must be filed no later than 5 p.m. on January 15, or on the first business day after January 15 if it falls on a Saturday, Sunday or holiday. Appeals about property escaping taxation or agricultural property converted to a higher use may have a different due date.
Where do I turn in the Washoe County board of equalization petition?
Turn the completed petition in to the county assessor by the due date. The form and its guide name no street address, portal or fax number for returning it, so confirm the method with the Washoe County Assessor's office. The County Board Clerk then notifies you of your hearing time and place.
Does this form appeal the tax bill itself?
No. The County Board of Equalization hears value, exemption and agricultural-designation appeals. The Nevada Tax Commission hears appeals about property taxes rather than assessed value, such as abatements and waivers of penalties and interest, and it has its own petition form.
What do I attach to the petition?
Attach a separate sheet if Part G needs more room, a letter-sized parcel list if the appeal involves multiple parcels, proof for an NRS 361.355 appeal, and written agent authorization if an agent represents you. Photographs or an appraisal are optional; check the box if you include them.
Can an agent or attorney file the appeal for me?
Yes. Complete Part H, have the agent sign, and give the County Board written authorization. It must be received no later than 48 hours after the last day allowed for filing (NRS 361.362). The authorization covers only the roll and fiscal year named in Part D, item 5.
What happens after I file the petition?
The County Board Clerk notifies you of the time and place of your hearing. Provide your evidence to the Board ahead of the hearing so members can study it, and attend, because the Board may have questions. The taxpayer has the burden to show why the valuation should change.
Can I fill out Form LGS-F057 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Washoe County and does not file the petition; you turn it in to the county assessor yourself.
Can I withdraw my appeal after filing?
The last line of page 2 has a box reading "I hereby withdraw my appeal to the County Board of Equalization," with a signature line for the owner or authorized agent or attorney, and a date.
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