Property Valuation

In Nevada, what is the assessed value for property tax purposes versus market value?

AAssessed value always equals 100% of market value
BIn Nevada, assessed value is set at 35% of the property's taxable value (which is based on replacement cost minus depreciation for residential properties)✓ Correct
CAssessed value is set by NRED annually
DAssessed value is set by the state legislature each year

Explanation

Nevada assesses property at 35% of the taxable value. For residential properties, taxable value is determined by the county assessor using a cost-replacement method, not necessarily market value.

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