AGENDA CLARK COUNTY BOARD OF EQUALIZATION MEETING
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- Magdalene Weaver
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1 AGENDA CLARK COUNTY BOARD OF EQUALIZATION MEETING CLARK COUNTY GOVERNMENT CENTER 500 S. GRAND CENTRAL PKWY. 1 ST FLOOR COMMISSION CHAMBERS LAS VEGAS, NV February 22, :00 AM This is a public meeting. This Agenda has been posted in the following locations in conformance with the Nevada Open Meeting Law: Clark County Government Center, 500 S. Grand Central Pkwy, Las Vegas NV (Principal Office) Winchester Park and Center, 3130 S. McLeod, Las Vegas, NV Paradise Park, Pool and Center, 4775 McLeod Drive, Las Vegas, NV Desert Breeze Park and Community Center, 8275 Spring Mountain Rd., Las Vegas, NV For copies of agenda items and supporting backup materials, please contact Beth Koch, Agenda Coordinator, at (702) or Clerkrec@ClarkCountyNV.gov. Clerk s Office, Clark County Government Center, 500 S. Grand Central Pkwy., 6 th floor, Las Vegas, NV. We are pleased to make reasonable accommodations for members of the public who are disabled. If special arrangements are necessary, please notify the County Manager s office at (702) Advance notice of twenty-four (24) hours is requested. Items on the agenda may be taken out of order. The Board may combine two or more agenda items for consideration. The Board may remove an item from the agenda or delay discussion relating to an item on the agenda at any time. Periods devoted for the general public to provide comments are limited to matters relevant to the Board s jurisdiction. Public comment is limited to three (3) minutes per speaker and may be reasonably reduced if necessary to accommodate an unusually large number of persons desiring to speak. No vote may be taken on a matter not listed on the posted agenda. 1. Roll Call For Possible Action 2. Adopt Agenda 3. Public Comment 4. Swear in Petitioners and Members of the Assessor s Staff 5. Statement from District Attorney For Possible Action 6. Discussion and possible action on the and Assessor Recommendations See Attachment 1 For Possible Action 7. Discussion and possible action of the Assessor Recommendations for approval of Property Tax Exemptions submitted after June 15 th See Attachment 2 8. Review of Procedural rules relative to presenting appeals For Possible Action 9. General Administrative Business For Possible Action 10. Petition by the Assessor to place real property on the current and/or prior roll years where property was not assessed in those years, pursuant to NRS For Possible Action 11. Discussion and possible action on Order of Remand from the State Board of Equalization for the Clark County Board of Equalization to consider taxpayer s appeals of taxable value for the supplemental roll and secured roll. The County Board may also revise or leave unchanged its decision for the secured roll. 1 1
2 For Possible Action 12. Discussion and possible action on petitions for Review of Assessed Valuation 13. Public Comment 14. Adjourn 2 2
3 BOE Agenda 2/22/ CASE NAME PARCEL NUMBER/PPID 1006 (For possible action) FUENTES CHRISTOPHER & MELISSA Appraiser: Jim Jacobs (For possible action) STAPLES MELVIN & AMANDA Appraiser: Jim Jacobs (For possible action) ZIPPRICH CHAD D & KIMBERLY ANN Appraiser: Jim Jacobs (For possible action) CAMPBELL PHILLIP G & TINA M Appraiser: Jim Jacobs (For possible action) ALBANO FAITH ANN Appraiser: Jim Jacobs (For possible action) STACKHOUSE TIMOTHY & ESSIE MAE E CAMPBELL STEVEN DOUGLAS Appraiser: Jim Jacobs (For possible action) KAUL CHRISTIAN J & COURTNEY J Appraiser: Jim Jacobs (For possible action) PARIS MARTIN Appraiser: Jeff Payson (For possible action) PARIS MARTIN Appraiser: Jeff Payson (For possible action) PARIS MARTIN Appraiser: Jeff Payson (For possible action) PARIS MARTIN Appraiser: Jeff Payson
4 895 (For possible action) HAMMAN RAYMOND & BARBARA FAM TR HAMMAN RAYMOND R & BARBARA J TRS Appraiser: Tina Poff (For possible action) T & J BOTT L L C SERIES 16 Appraiser: Scott Andrle (For possible action) ALCAZAR ISIDORO Appraiser: Melodie Garfield (For possible action) BRAUNSTEIN MICHAEL & MANNETTA Appraiser: Melodie Garfield thru (For possible action) OWL ONE L L C Appraiser: Melodie Garfield (For possible action) TAYLOR FAMILY TRUST TAYLOR BRYAN E & MELISSA S TRS Appraiser: Melodie Garfield (For possible action) COTTINGHAM C SLAIR & MARTHA A Appraiser: Melodie Garfield (For possible action) DISMAN FRANCES DISMAN ROBERT Z & YVONNE A Appraiser: Melodie Garfield (For possible action) 613 INVESTMENTS L L C Appraiser: Melodie Garfield (For possible action) SWEETNAM GEORGE H & CAROLE H Appraiser: Sheryl Gipson (For possible action) PANOSSI MARIANNA & RAFFI Appraiser: Sheryl Gipson (For possible action) CVANCIGER THOMAS TRUST CVANCIGER THOMAS TRS (For possible action) MCDANIEL SHANNON
5 148 (For possible action) FISHER ALLYSON (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III
6 573 (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) FOOTHILLS VILLAGE III (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) TALL TREES TRUST Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTIAN L L C Appraiser: Jeffrey Bonesteel (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel
7 658 (For possible action) PINE MOUNTAIN L L C Appraiser: Jeffrey Bonesteel (For possible action) ROAM NEVADA TRUST AMID RONI TRS Appraiser: Jeffrey Bonesteel (For possible action) 613 INVESTMENTS L L C Appraiser: Jeffrey Bonesteel (For possible action) ALAEE FRED FEREYDOUN Appraiser: Jim Jacobs (For possible action) REISCHMAN MARK & V REV LIV TR REISCHMAN MARK R & VALERIE TRS Appraiser: Rhonda Cancil (For possible action) KENNEY TRUST KENNEY ROBERT L & BETTY C CO- TRS Appraiser: Rhonda Cancil (For possible action) FERRARA FAMILY TRUST FERRARA DARLENE ANITA TRS Appraiser: Rhonda Cancil (For possible action) RINATO KERRY A Appraiser: Jesse Crews (For possible action) BUTLER DANIEL G Appraiser: Jesse Crews (For possible action) J S C W ENTERPRISES L L C Appraiser: Jesse Crews (For possible action) J S C W ENTERPRISES L L C Appraiser: Jesse Crews (For possible action) PETTYJOHN JIMMY C & NILDA A Appraiser: Jesse Crews (For possible action) WEDGE L L C Appraiser: Jesse Crews Agent: Douglas R. Malan (For possible action) WEDGE L L C Appraiser: Fred Vandover Agent: Douglas R. Malan
8 248 (For possible action) WEDGE L L C Appraiser: Fred Vandover Agent: Douglas R. Malan (For possible action) COLEMAN RONALD C COLEMAN RONALD C Appraiser: Fred Vandover (For possible action) BOND DONALD R Appraiser: Fred Vandover (For possible action) BOHN FAMILY TRUST BOHN RICHARD P & ALICE E TRS Appraiser: Fred Vandover (For possible action) DUCE TRUST DUCE RICHARD F & MADGE S TRS Appraiser: Fred Vandover (For possible action) BOYLE EUGENE J GREESON JANET (For possible action) FESKO M DAVID REVOCABLE TRUST FESKO M DAVID TRS (For possible action) REDWANC ROBERT F PROUD EILEEN M (For possible action) HOOKS KEVIN C IRREVOCABLE TRUST HOOKS KEVIN C TRS (For possible action) 613 INVESTMENTS L L C (For possible action) 613 INVESTMENTS L L C (For possible action) C O L T N 2 L L C (For possible action) ALCOM INVESTMENTS L L C
9 397 (For possible action) ALCOM INVESTMENTS L L C (For possible action) ALCOM INVESTMENTS L L C (For possible action) DILLINGHAM JAMES C ETAL DILLINGHAM WILLIAM O III (For possible action) PLATINUM PROPERTY MANAGEMENT L L Agent: Jody Hann (For possible action) D K JUHL L L C Agent: Jennifer Gaynor thru 015, 017 thru 039, 042 thru 048, 050, 051, 053, 054, 056 thru 059, 062, 063, 066 thru 072, 076 thru 078, 080 thru 088, 090 thru 097, 099, 100, 102 thru 106, 108 thru 113, 117 thru 130, 132 thru 134, 138, 140 thru 146, 148 thru 154, 157, 161, 163, 164, 166 thru 168, 170 thru 174, 177, 179, 181 thru 189, 191, 192, 197 thru 199, 201, 202, 209, 210, 212, 214, 215, 217, 218, 223, 225 thru 227, 229 thru 232, 234 thru 238, 240, 242 thru 244, 247 thru 249, 253, 254, 256, 258 thru 262, 264, 265, 267 thru 269, 271 thru 276, 278, 279, 281 thru 283, 285, 286, 288, 289, 291 thru 296, 299, 305, 306, 308, 309, 315, 316, 319, 321, 322, 325, 329, 330, 336 thru 338, 340, 342 thru (For possible action) MAZMANIAN JOEL E & JILL C REV TR (For possible action) DRIVE & SHINE DEVELOPMENT (For possible action) DRIVE & SHINE DEVELOPMENT (For possible action) DRIVE & SHINE DEVELOPMENT (For possible action) PYRAMID H & F (For possible action) DRIVE & SHINE DEVELOPMENT (For possible action) DRIVE & SHINE DEVELOPMENT
10 342 (For possible action) SIMON FAMILY TRUST Appraiser: David King (For possible action) LEONE STEPHEN M HORVATH JAMES P Appraiser: David King (For possible action) LEONE STEPHEN M HORVATH JAMES P Appraiser: David King (For possible action) HAGUE JEFFREY & FELICIA Appraiser: David King (For possible action) ZOBRIST R PHIL & JANET FAMILY TR ZOBRIST RAY PHILLIP & JANET TRS Appraiser: David King (For possible action) J G FAMILY TRUST GOLSHAN JOSEPH TRS Appraiser: David King Agent: Jody Hann (For possible action) 613 INVESTMENTS L L C Appraiser: Matthew Larson (For possible action) 613 INVESTMENTS L L C Appraiser: Matthew Larson (For possible action) STRONG HOLDINGS L L C Appraiser: Dallas Tripp (For possible action) STRONG HOLDINGS L L C Appraiser: Dallas Tripp (For possible action) STRONG HOLDINGS L L C Appraiser: Dallas Tripp (For possible action) STRONG HOLDINGS L L C Appraiser: Dallas Tripp (For possible action) STRONG HOLDINGS L L C Appraiser: Dallas Tripp
11 494 (For possible action) STRONG HOLDINGS L L C Appraiser: Dallas Tripp (For possible action) DISMAN ROBERT Z & YVONNE A Appraiser: Dallas Tripp (For possible action) DISMAN ROBERT Z & YVONNE A Appraiser: Dallas Tripp (For possible action) BUNKER CHARLES BRENT & LYNDA GAY Appraiser: Dallas Tripp (For possible action) BUNKER CHARLES BRENT & LYNDA GAY Appraiser: Dallas Tripp (For possible action) CESARZ KATHLEEN W & GARY Appraiser: Carla Pipitone (For possible action) BEARD CHRISTOPHER Appraiser: Carla Pipitone (For possible action) HIGGINS INVESTMENTS L L C (For possible action) HIGGINS INVESTMENTS L L C-28 GRA (For possible action) HIGGINS INVEST LLC 30 GRAND C S (For possible action) LACHOWICZ T J A & C L 1998 TR LACHOWICZ THEODORE & CHERYL TRS (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru
12 274 (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT thru (For possible action) AMERICAN WEST DEVELOPMENT , 003 thru 010, 012 thru
13 287 (For possible action) CENTURY COMMUNITIES NEVADA L L C thru (For possible action) CENTURY COMMUNITIES OF NEV L L C thru (For possible action) CENTURY COMMUNITIES NEVADA L L C thru thru (For possible action) CENTURY COMMUNITIES NEVADA L L C thru (For possible action) CENTURY COMMUNITIES OF NEVADA L thru (For possible action) CENTURY COMMUNITIES NEVADA L L C thru thru (For possible action) CENTURY COMMUNITIES NEVADA L L C thru (For possible action) CENTURY COMMUNITIES NEVADA L L C thru thru (For possible action) CENTURY COMMUNITIES NEVADA L L C thru thru (For possible action) P N II thru (For possible action) P N II thru (For possible action) P N II thru
14 375 (For possible action) P N II thru (For possible action) P N II thru (For possible action) P N II thru thru (For possible action) P N II thru (For possible action) P N II thru thru (For possible action) P N II thru thru (For possible action) P N II thru thru (For possible action) RICHMOND AMERICAN HOMES NEVADA I thru 024, 046 thru 068, 071, 072, 075, 078 thru (For possible action) RICHMOND AMERICAN HOMES NEVADA I , (For possible action) RICHMOND AMERICAN HOMES OF NEVAD thru (For possible action) RICHMOND AMERICAN HOMES NEVADA I thru (For possible action) RICHMOND AMERICAN HOMES NEVADA I thru (For possible action) D R HORTON thru thru (For possible action) D R HORTON thru thru
15 748 (For possible action) D R HORTON thru thru (For possible action) D R HORTON thru (For possible action) D R HORTON thru (For possible action) TOLL HENDERSON L L C thru (For possible action) TOLL HENDERSON L L C thru thru thru (For possible action) TOLL HENDERSON L L C thru thru thru (For possible action) TOLL SOUTH L V L L C thru thru (For possible action) TOLL SOUTH L V L L C thru thru (For possible action) TOLL SOUTH L V L L C thru (For possible action) D R HORTON thru 005, 007, 009 thru thru (For possible action) D R HORTON thru (For possible action) P N II thru thru (For possible action) P N II thru thru (For possible action) FORESTAR REAL ESTATE GROUP thru
16 792 (For possible action) CENTURY COMMUNITIES OF NEVADA L (For possible action) P N II thru thru thru thru (For possible action) FORESTAR REAL ESTATE GROUP thru (For possible action) P N II thru thru thru thru (For possible action) FORESTAR REAL ESTATE GROUP thru (For possible action) P N II thru thru thru thru thru (For possible action) P N II thru thru thru thru (For possible action) P N II , 009 thru 020, 025, 027 thru (For possible action) P N II , (For possible action) RICHMOND AMERICAN HOMES OF NEVAD thru (For possible action) RICHMOND AMERICAN HOMES NEVADA thru (For possible action) RICHMOND AMERICAN HOMES OF NEVAD thru 020, 027 thru 029, 032, 042, 049 thru 086, 089 thru (For possible action) RICHMOND AMERICAN HOMES OF NEVAD thru 020, 027, 028, 032, 043, 044, 046 thru 056, 061 thru 16
17 082, 084, 085, 087 thru 118, 120 thru (For possible action) RICHMOND AMERICAN HOMES NEVADA I thru (For possible action) RICHMOND AMERICAN HOMES NEVADA I thru
18 Attachment # COUNTY BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF FEBRUARY 22, 2019 ( Items submitted pursuant to NRS Items submitted pursuant to NRS ) All items listed as Assessor Recommendations may be taken in one motion unless a member of the County Board of Equalization requests that a particular recommendation be taken separately. For all items not taken separately, the action taken will be the Assessor Recommendation as indicated on the item. (For possible action.) 18
19 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION PAR 3 L L C THRU IMPS $ 4,280,545 $ 607, (Case# 235) Reason: Based on income MEIER QUALIFIED PERSONAL RES TR MEIER KURT M & HENNY F TRS Imps $ 875,170 $ 738,500 (Case# 166) Reason: Exceeds full cash value VARIOUS THRU IMPS $ 1,749,291 $ 1,140, (Case# 150) Reason: Exceeds full cash value CASABLANCA RESORTS L L C Imps $ 7,089,299 $ 6,071,051 (Case# 149) Reason: Exceeds full cash value RIVER VIEW L L C Imps $ 1,856,955 $ 772,962 (Case# 155) Reason: Based on income EVANS BRENT KIRK & DIANE G FAMILY TRUST EVANS BRENT KIRK & DIANE G TRS Imps $ 172,156 $ 127,050 (Case# 885) Reason: Exceeds full cash value TARGET CORPORATION Imps $ 2,295,192 $ 1,293,859 (Case# 57) Reason: Exceeds full cash value (Page 1 of 9) 19
20 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION KOHL'S ILLINOIS Imps $ 1,767,768 $ 1,199,387 (Case# 179) Reason: Exceeds full cash value MUKHTAR SHAHID Imps $ 94,208 $ 47,425 (Case# 346) Reason: Exceeds full cash value REYES SILVINO & MARVALEE M Imps $ 230,311 $ 199,500 (Case# 871) Reason: Exceeds full cash value KOHL'S ILLINOIS Imps $ 1,476,164 $ 1,175,681 (Case# 180) Reason: Exceeds full cash value TARGET CORPORATION Imps $ 2,058,477 $ 1,914,120 (Case# 63) Reason: Exceeds full cash value DILLEHAY BRYAN HAMMETT BRENDA & JOHN Imps $ 142,310 $ 117, NCIMP $ 142,310 $ 0 (Case# 250) Reason: Exceeds full cash value TARGET CORPORATION Imps $ 2,264,274 $ 1,271,353 (Case# 60) Reason: Exceeds full cash value (Page 2 of 9) 20
21 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION SODA FRANK POMBO CHERYL MUREE Imps $ 89,413 $ 80,500 (Case# 341) Reason: Exceeds full cash value GENTRY RONALD & CYNTHIA FAM TR GENTRY RONALD K & CYNTHIA A TRS Imps $ 152,160 $ 138,600 (Case# 903) Reason: Exceeds full cash value DAYTON HUDSON CORPORATION Imps $ 1,660,404 $ 1,304,241 (Case# 59) Reason: Exceeds full cash value LION BUFFALO L L C Imps $ 1,158,117 $ 731,592 (Case# 720) Reason: Based on income DAYTON HUDSON CORPORATION Imps $ 1,950,758 $ 1,672,397 (Case# 65) Reason: Exceeds full cash value Q L V - H D R L L C Imps $ 1,506,218 $ 1,091,450 (Case# 694) Reason: Based on income PROLOGIS L P Imps $ 2,927,544 $ 2,577,596 (Case# 1001) Reason: Exceeds full cash value (Page 3 of 9) 21
22 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION PROLOGIS USLF NV L L C Imps $ 3,596,998 $ 3,292,403 (Case# 1002) Reason: Exceeds full cash value PROLOGIS USLF NV L L C Imps $ 3,648,388 $ 3,328,177 (Case# 997) Reason: Exceeds full cash value PROLOGIS L P Imps $ 4,417,672 $ 4,057,171 (Case# 998) Reason: Exceeds full cash value SHELBOURNE TOWERS L L C Imps $ 451,556 $ 422,884 (Case# 606) Reason: Based on income BARKER L L C Imps $ 52,038 $ 0 (Case# 388) Reason: Exceeds full cash value FOUNDATION CAPITAL RESOURCES Imps $ 438,847 $ 403,237 (Case# 594) Reason: Exceeds full cash value SERITAGE S R C FINANCE L L C Imps $ 1,850,834 $ 1,226,042 (Case# 459) Reason: Exceeds full cash value (Page 4 of 9) 22
23 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION OAKBROOK REALTY & INVEST II LLC AND IMPS $ 143,629 $ 20, (Case# 266) Reason: Building condition LAMONT L L C Supl Imps $ 236,640 $ 168,383 (Case# 1016) Reason: Based on income A B J GROUP ENTERPRISES L L C THRU IMPS $ 976,990 $ 776, (Case# 548) Reason: Exceeds full cash value B R F I LAS VEGAS L L C Imps $ 1,345,772 $ 1,125,903 (Case# 454) Reason: Exceeds full cash value VARIOUS THRU IMPS $ 4,302,556 $ 3,700, Reason: Exceeds full cash value TARGET CORPORATION Imps $ 1,374,765 $ 1,288,946 (Case# 64) Reason: Exceeds full cash value KOHL'S ILLINOIS MERVYNS LEASE Imps $ 1,270,642 $ 1,123,437 (Case# 178) Reason: Exceeds full cash value (Page 5 of 9) 23
24 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION 3450 S MARYLAND PARKWAY L L C Imps $ 1,820,644 $ 991,410 (Case# 453) Reason: Exceeds full cash value DAYTON HUDSON CORPORATION Imps $ 1,629,399 $ 1,440,096 (Case# 61) Reason: Exceeds full cash value DING KEYOU TANG YOUWEI Land $ 45,225 $ 44,002 (Case# 191) Reason: Based on market value R K VEGAS CIRCLE L L C Imps $ 128,297 $ 103,910 (Case# 313) Reason: Based on income LAS VEGAS MOB D S T Imps $ 2,903,934 $ 2,558,065 (Case# 593) Reason: Based on income THREE BS KOHL'S DEPARTMENT STORES LEASE Imps $ 1,285,237 $ 624,336 (Case# 176) Reason: Based on income G & I VIII VILLAGE SQUARE L L C EASTGATE THEATER LEASE Imps $ 1,775,486 $ 845,372 (Case# 975) Reason: Based on income (Page 6 of 9) 24
25 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION DAYTON HUDSON CORPORATION Imps $ 1,376,481 $ 1,030,197 (Case# 56) Reason: Exceeds full cash value TARGET CORPORATION Imps $ 2,208,551 $ 827,269 (Case# 62) Reason: Exceeds full cash value KOHL'S ILLINOIS Imps $ 1,310,528 $ 458,563 (Case# 177) Reason: Exceeds full cash value C A G L V L L C SEARS ROEBUCK & CO LEASE Imps $ 4,067,437 $ 229,865 (Case# 474) Reason: Based on income BRENTWOOD WEST L L C ETAL LADAWAN TRUST NO 2 ETAL THRU IMPS $ 2,594,316 $ 1,811, (Case# 874) Reason: Based on income BRENTWOOD WEST L L C M K N L L C THRU IMPS $ 1,239,766 $ 837, (Case# 873) Reason: Based on income REGAL I L L C EASTGATE THEATRE LEASE Imps $ 1,719,903 $ 1,141,337 (Case# 974) Reason: Exceeds full cash value (Page 7 of 9) 25
26 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION COUNTY OF CLARK(AVIATION) BLUE DIAMOND BUSINESS CTR LEASE Imps $ 1,175,860 $ 947,587 (Case# 358) Reason: Exceeds full cash value COUNTY OF CLARK(AVIATION) BLUE DIAMOND CROSSING II L L C LEASE Imps $ 1,944,030 $ 1,492,154 (Case# 66) Reason: Exceeds full cash value COUNTY OF CLARK(AVIATION) BLUE DIAMOND CROSSING II L L C LEASE Imps $ 1,557,765 $ 878,138 (Case# 175) Reason: Based on income GALSET L L C Imps $ 1,373,089 $ 1,163,629 (Case# 174) Reason: Based on income H D BUILDING L L C Imps $ 861,158 $ 737,848 (Case# 693) Reason: Based on income DAYTON HUDSON CORPORATION Imps $ 1,283,661 $ 901,572 (Case# 70) Reason: Exceeds full cash value W S S R L L C Imps $ 2,262,585 $ 1,020,877 (Case# 457) Reason: Exceeds full cash value (Page 8 of 9) 26
27 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS MEETING OF February 22, 2019 For possible action: PREVIOUS ADJUSTED PARCEL NO. OWNERSHIP VALUATION VALUATION TARGET CORPORATION Imps $ 2,367,764 $ 1,444,452 (Case# 69) Reason: Exceeds full cash value KOHL'S ILLINOIS Imps $ 1,459,026 $ 1,225,165 (Case# 181) Reason: Exceeds full cash value TARGET CORPORATION Imps $ 2,212,572 $ 2,167,046 (Case# 68) Reason: Exceeds full cash value VARLEY RICHARD & DEBBIE L FAM TR VARLEY RICHARD & DEBBIE L TRS Land $ 6,825 $ 4,200 (Case# 263) Reason: Based on market value BLENKE LINDA TRUST BLENKE LINDA TRS Imps $ 502,731 $ 445,900 (Case# 222) Reason: Exceeds full cash value B C HWY PROPERTIES L L C B C HWY PROPERTIES L L C Imps $ 132,886 $ 100,479 (Case# 30) Reason: Exceeds full cash value MONDEVU TRUST Imps $ 521,635 $ 471,625 (Case# 142) Reason: Exceeds full cash value S J NEVADA TRUST MCTAGGART SONIA J TRS Imps $ 1,457,855 $ 1,253,000 (Case# 134) Reason: Exceeds full cash value (Page 9 of 9) 27
28 2019 COUNTY BOARD OF EQUALIZATION OWNERSHIP REFERENCE FOR VARIOUS PARCELS OF ASSESSOR RECOMMENDATIONS MEETING OF FEBRUARY 22,
29 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS February 22, 2019 PARCEL # OWNERSHIP PAR 3 L L C THRU PAR 3 L L C MEIER QUALIFIED PERSONAL RES TR / MEIER KURT M & HENNY F TRS CASABLANCA RESORTS L L C OASIS INTERVAL OWNERSHIP L L C OASIS INTERVAL OWNERSHIP L L C CASABLANCA RESORTS L L C CASABLANCA RESORTS L L C RIVER VIEW L L C EVANS BRENT KIRK & DIANE G FAMILY TRUST / VANS BRENT KIRK & DIANE G TRS TARGET CORPORATION KOHL'S ILLINOIS MUKHTAR SHAHID REYES SILVINO & MARVALEE M KOHL'S ILLINOIS TARGET CORPORATION DILLEHAY BRYAN / HAMMETT BRENDA & JOHN TARGET CORPORATION SODA FRANK / POMBO CHERYL MUREE GENTRY RONALD & CYNTHIA FAM TR / GENTRY RONALD K & CYNTHIA A TRS DAYTON HUDSON CORPORATION LION BUFFALO L L C DAYTON HUDSON CORPORATION Q L V - H D R L L C PROLOGIS L P PROLOGIS USLF NV L L C PROLOGIS USLF NV L L C PROLOGIS L P SHELBOURNE TOWERS L L C BARKER L L C FOUNDATION CAPITAL RESOURCES SERITAGE S R C FINANCE L L C OAKBROOK REALTY & INVEST II LLC OAKBROOK REALTY & INVEST II LLC LAMONT L L C A B J GROUP ENTERPRISES L L C THRU A B J GROUP ENTERPRISES L L C B R F I LAS VEGAS L L C LANCASTER RAY B OVADIA SHLOMO BASEMENJI YUSEF / SAMGHABADI BEHNAZ SAFI PINGITORE KAREN E BUSHMIRE FAMILY REVOCABLE TRUST / BUSHMIRE RONALD P & CHERYL L TRS DIAB THOMAS RYAN EVE TOMA FAMILY TRUST / TOMA ALBERT H III & MARY ANN TRS DOUTHWRIGHT DAVID H & MARYELLEN SCHELLER MELANIE S JOHNSON BRADLEY W REVOCABLE LIVING TRUST / JOHNSON BRADLEY W TRS M D INVESTMENT TRUST / DENISON MARIA & RICK TRS FRIES THOMAS G III PERAZA JASON ASPAN RAYMOND T TRUST / ASPAN KATHLEEN A TRUST MCBRIDE MARK A & NORMA P L N MANAGEMENT LLC SER 8 CERCHIO RICHARDS PHILLIP C & KATHLEEN E CASTRO KIRSTIE GILLIAN BEAVERS DAWN WALDRON BRIAN M FROST ANTHONY STEPHEN SINGH RANJIT & MAHINDAR (Page 1 of 2) 29
30 BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS February 22, 2019 PARCEL # OWNERSHIP FORNASIERO FAMILY REVOCABLE LIVING TR / FORNASIERO SANDRA & BARBARA TRS SAGE CARL / KIM JIHYE HEITZ ANGELA M HEITZ CASEY HEITZ JOHN R NG ALBERT W & YENHA T GOLD DANNY G & NANCY J MULLEN JOHN & JEANINE REV LIV TR / MULLEN JOHN J JR & JEANINE M TRS LEEMAN MARCIA P FAMILY TRUST / LEEMAN MARCIA P TRS ZUNIGA JOHN AMADOR TRUST / ZUNIGA JOHN AMADOR TRS MIRABELLI LIVING TRUST / MIRABELLI FRANK & LAURIE TRS ABBEY J & Y 1999 TRUST / ABBEY JOSHUA NATHANIEL TRS MOGHADDAM HEDA / CARLSON CONSTANCE WACKERMAN ROBERT J & MELISSA T PRODUCTO LTD L L C VANDERBUR CHRISTINE M JOHNSON MARY T TARGET CORPORATION KOHL'S ILLINOIS / MERVYNS LEASE S MARYLAND PARKWAY L L C DAYTON HUDSON CORPORATION DING KEYOU / TANG YOUWEI R K VEGAS CIRCLE L L C LAS VEGAS MOB D S T THREE BS / KOHL'S DEPARTMENT STORES LEASE G & I VIII VILLAGE SQUARE L L C / EASTGATE THEATER LEASE DAYTON HUDSON CORPORATION TARGET CORPORATION KOHL'S ILLINOIS C A G L V L L C / SEARS ROEBUCK & CO LEASE DARAKANANDA NUKUNTHORN TRS LADAWAN TRUST NO BRENTWOOD WEST L L C ETAL THRU LADAWAN TRUST NO BRENTWOOD WEST L L C ETAL DARAKANANDA NUKUNTHORN TRS BRENTWOOD WEST L L C / M K N L L C THRU BRENTWOOD WEST L L C / M K N L L C REGAL I L L C / EASTGATE THEATRE LEASE COUNTY OF CLARK(AVIATION) / BLUE DIAMOND BUSINESS CTR LEASE COUNTY OF CLARK(AVIATION) / BLUE DIAMOND CROSSING II L L C LEASE COUNTY OF CLARK(AVIATION) / BLUE DIAMOND CROSSING II L L C LEASE GALSET L L C H D BUILDING L L C DAYTON HUDSON CORPORATION W S S R L L C TARGET CORPORATION KOHL'S ILLINOIS TARGET CORPORATION VARLEY RICHARD & DEBBIE L FAM TR / VARLEY RICHARD & DEBBIE L TRS BLENKE LINDA TRUST / BLENKE LINDA TRS B C HWY PROPERTIES L L C / B C HWY PROPERTIES L L C MONDEVU TRUST S J NEVADA TRUST / MCTAGGART SONIA J TRS (Page 2 of 2) 30
31 Attachment # COUNTY BOARD OF EQUALIZATION ASSESSOR RECOMMENDATIONS - EXEMPTIONS MEETING OF FEBRUARY 22, 2019 ( Items submitted pursuant to NRS (6)) All items listed as Assessor Recommendations may be taken in one motion unless a member of the County Board of Equalization requests that a particular recommendation be taken separately. For all items not taken separately, the action taken will be the Assessor Recommendation as indicated on the item. (For possible action.) 31
32 Board Of Equalization Assessor Recommendations - Exemptions February 22, 2019 Meeting The Assessor recommends that the Board pursuant to NRS (6) approve of the following untimely submitted tax exemption claims: NRS (6).if a claim for a tax exemption is denied by the county assessor, the person claiming the exemption may, on or before January 15 of the fiscal year for which the claim of exemption is made, file the claim and any required documentation in support of the claim with the county board of equalization of the county in which the claim is required to be filed pursuant to subsection 3. The county board of equalization shall review the claim of exemption and may grant or deny the claim for that fiscal year, as it determines to be appropriate. Case # Parcel No. Ownership Year Previous Exemption Adjusted Exemption HAMMON RAYMOND & BARBARA FAM TR 2018/ ,000 32
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