Nevada
August 2020
CLGF:
There is a new local government in town as determined by the Nevada Department of Taxation!
Tax Assessment and police staffing determined that the Downtown Reno Business Improvement District (BID), Downtown Maintenance Organization (DMO) is a local government. (also known as the DRP: Downtown Reno Partnership)
"At a minimum, the Reno BID/DMO is subject to the jurisdiction of the Department pursuant to the Local Government Budget and Finance Act, pursuant to NRS 354.474(1). For instance, the creation of a special assessment/local improvement district pursuant to NRS 271 would appear to trigger budget reporting responsibilities for contracts associated with the expenditure of the special assessment levies pursuant to NRS 354.5965." from Jeff Mitchell, Deputy Director (copy of letter on request).
Whereas Taxation has so determined, I ask you to be sure that the DMO is aware and compliant with all Taxation and CLGF requirements as well as Open Meeting law, etc. I ask how an NRS 354 local government can at the same time consider themselves a 501(c)6 non-profit advocacy organization. The BID/DMO receives mandatory assessments on their property tax bill and the DMO board, not the City Council, determines the yearly assessment increase-if any. The DMO board is unelected and the so called 501(c)6 has no members.
This is Nevada's first (test case) BID/DMO and as such CGF needs to closely examine its function and compliance.
From City of Reno: “The City of Reno Business Improvement District (BID) is managed and operated by the Downtown Reno Partnership, a private, non-profit Downtown Management Organization (DMO).”
From the BID/ DMO “Downtown Reno Partnership” website:
“The Downtown Reno Partnership is a 501(c)6 nonprofit business improvement district that replaces two previous City of Reno special assessment districts that paid for maintenance and additional police in Reno’s core. Property owners will see a line item on their annual Washoe County property tax bill. That assessment is based on their property’s value, their location in the district, type of property and type of business. Washoe County collects those taxes and funnels the specific line item to the City of Reno, which then writes a check to the Downtown Reno Partnership.”
NRS 354.474 Applicability to local governments; "local government" defined.
1. Except as otherwise provided in subsections 2 and 3, the provisions of NRS 354.470 to 354.626, inclusive, apply to all local governments. For the purpose of NRS 354.470 to 354.626, inclusive:
(a) "Local government" means every political subdivision or other entity which has the right to levy or receive money from ad valorem or other taxes or any mandatory assessments, and includes, without limitation, counties, cities, towns, boards, school districts and other districts organized pursuant to chapters 244A, 309, 318 and 379 of NRS, NRS 450.550 to 450.750, inclusive, and chapters 474, 541, 543 and 555 of NRS, and any agency or department of a county or city which prepares a budget separate from that of the parent political subdivision.
A CLGF examination of the DMO is warranted.
Jeff Church
Reno Tax Revolt
RenoTaxRevolt@
775 379 1324
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