The office of County Assessor is an elected position. The current County Assessor is Andy Heiser.
Pictured above: Prior Assessor Jeff Johnson, who has retired after 28 years of service, shakes hands with new Assessor, Andy Heiser.
What the Assessor Does
The Assessor appraises (or establishes a value for) all property in the county which is subject to taxation and sets the taxable value of each property.
The property is assessed at 35% of its current appraised or taxable value.
In addition to over 17,000 parcels of real property (land, homes, commercial buildings), the Assessor must value personal property of approximately 800 businesses from million dollar casinos to one person operations, over 5,000 mobile and manufactured homes, aircraft, and any other taxable personal property.
What the Assessor Does Not Do
The Assessor does not make the laws which affect property owners. The tax laws are made by the Nevada Legislature.
The Board of County Commissioners sets the tax rate for the County. The guidelines for assessment are set by the Nevada Tax Commission and overseen by the Nevada Department of Taxation. The tax dollars on real property are collected by the Humboldt County Treasurer. Neither the Assessor nor the Treasurer determines taxes.
Nevada Revised Statutes require that public appraisers must maintain a valid appraiser certificate by completing a minimum of 36 hours of approved training each year in order to accumulate a total of 180 hours within a five-year period.
As a prerequisite, the Appraiser Certification Board requires that appraisers take a minimum of 120 hours in the category of "Basic Appraisal Courses." The other 60 hours may be accumulated by taking other approved courses related to appraisal. After 180 hours are achieved, 36 hours of continuing education are required every three years.