The office of County Assessor is an elected position. The current County Assessor is    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.

Property Tax

Want a Quick Facts Guide to understanding Nevada's property tax system? Request the Nevada Taxpayer's Association's guide to be mailed to you or come by our office and pick one up.


Nevada Revised Statutes require that property tax appraisers receive and maintain a valid appraiser certificate. Completion of a minimum of 36 hours of approved training each year is required, accumulating a total of 180 hours within a five-year period. After 180 hours are achieved, 36 hours of continuing education is required every three years. The Appraiser Certification Board approves courses that qualify as accepted training, per Nevada Law.