During its May 19 meeting, the Eureka County Board of Commissioners approved a substantial property tax refund resulting from a state-level entry error and received regular operational updates concerning county staffing, emergency medical services, public works and community infrastructure.

Department of Taxation error results in property tax refund

County Assessor Mike Mears presented a request to authorize a property tax refund to N.A. Degerstrom [Gold Bar Mine] due to an overpayment on personal property accounts MM000045 and MM000033. The county’s portion of the refund totals $529,115.78, while the total refund across all affected entities — including the state and the local school district — exceeds $1 million.

Mears clarified that the overpayment was caused by an entry error made by the Nevada Department of Taxation during the 2019/2020 tax cycle. The Department of Taxation is responsible for determining active mining property valuations across the state and reporting lump-sum values to county offices annually in late November.

When the elevated valuation arrived in 2020, Mears contacted the state department to verify the increase and was assured the data was correct. Although the discrepancy was reportedly flagged to a state appraiser in 2022, the notification was not escalated through the department’s chain of command.

The valuation error has since been corrected. Because the county did not issue a tax bill for the 2023/2024 cycle, officials calculated the proper tax allocations and applied credits against the current year’s billing to offset the overpaid amount. Mears conveyed an apology from the Department of Taxation to the Board and affected parties. The commission approved the refund.

Human resources and sheriff’s office staffing

Human Resources Director Cristina Lopez reported five employee separations during the month, including the resignation of Deputy District Attorney Holli Else, effective May 20.

The Sheriff’s Office experienced four voluntary resignations, consisting of an administrative position, a dispatcher, a sergeant and a deputy. Sheriff Miles Umina stated that two of the departing employees transitioned to employment within the mining industry, citing job-related stress and work-life balance as primary factors.

Umina reported that Deputy Eric Fleming graduated from the POST academy on May 14 and is scheduled to begin field training in Crescent Valley. A newly hired records clerk will start on June 1, and three additional candidates — two for deputy positions and one for dispatch — are currently undergoing background checks. These incoming personnel will enter directly into field training without requiring basic academy instruction.

Lopez also noted that there are three ongoing internal investigations and one pending matter. In other activities, the HR department is working alongside the Four Tens Committee and a public relations firm to finalize an employee schedule survey, with results anticipated in July. Lopez also participated in discussions with Eureka High School and UNLV regarding a high school work-study program.

Public comment on District Attorney’s Office vacancies

During the public comment period, Ashley Kemp of the District Attorney’s Office addressed the board regarding the ongoing staffing shortages and the departure of the Deputy DA. Kemp noted that on Jan. 6 of this year, the DA’s office requested a stipend to compensate the Deputy DA for Friday court appearances, which fell outside the temporary 4/10 work schedule.

The commission tabled the item at that time to conduct a 60-day case study. Kemp pointed out that 134 days had elapsed without a decision or approval of the stipend. She urged the board to consider how compensation and stipend policies impact employee retention and operational continuity across all county departments.

EMS updates and stipend proposal

EMS Director Nikki Cooley reported that local crews completed 32 total service runs in April, generating $4,540.15 in revenue.

April EMS service run summary

Eureka EMS: 19 runs (including 1 MedX transport)
Crescent Valley EMS: 2 runs
Crescent Valley MedX: 10 runs

Cooley highlighted several department updates, including volunteer Terrilynn Brown passing her Advanced EMT (AEMT) course in Las Vegas, and Griffin Bussian completing training exercises in Reno and Ely. The department has initiated monthly volunteer training sessions and ordered 10 new automated external defibrillators (AEDs) to replace outdated units in high-risk locations. A formal service contract with MedX to serve Crescent Valley went into effect on April 7 to coordinate patient care and community events.

The department is trialing new EKG diagnostic equipment, which responder Brent Jones indicated reduces potential human error metrics. Cooley and Bussian also met with the University of Nevada, Reno (UNR) to advance their collaborative training partnership, which includes acquiring new training mannequins. Additionally, Cooley completed training to serve as a regional liaison for Elko’s R.U.S.H. (Response Unit for Supportive Health) program, focused on first responder mental health.

Cooley requested discretionary authority to utilize volunteer stipends for non-emergency operations, such as vehicle and bay maintenance, or to offset travel costs for volunteers commuting from Spring Creek and Crescent Valley. Currently, county policy only permits stipends for active emergency call responses.

The item was tabled for future consideration to address regulatory and budgetary considerations:

Labor Classification: HR Director Lopez noted that volunteer job descriptions must be carefully structured in accordance with Department of Labor guidelines to avoid improper employee reclassification.
Pension Liabilities: County Comptroller Kim Todd recommended utilizing a flat-rate compensation model, warning that hourly tracking for casual county employees volunteering for EMS could inadvertently trigger mandatory Public Employees’ Retirement System (PERS) contribution thresholds.

Infrastructure and Public Works

Daniel Everson, Director of Sales and Marketing for Sky Fiber Internet, presented details on an upcoming broadband expansion funded by Phase 3 of the High Speed Nevada Initiative. The project will construct new fiber-optic infrastructure to serve 293 locations in Eureka’s northern farm region. A 60-day open sign-up window will offer free installation to eligible residents.

Chairman Rich McKay noted the importance of securing fiber connectivity for the downtown business district, residential subdivisions and the future Boys and Girls Club facility. For localized engineering questions, residents were directed to contact [email protected] or 775-284-9434.

Public Works Director Jeb Rowley provided the monthly environmental and maintenance report. In April, the Eureka landfill received 630 yards of solid waste and 37 yards of construction waste, while the Crescent Valley facility received 81 yards of solid waste and four yards of construction and demolition debris.

Ongoing maintenance projects include:

Servicing the elevator at the Opera House.
Completing window flashing installations at the Opera House via Montrose Glass.
Commencing HVAC split-system installations at the Crescent Valley Senior Center.
Repairing runway lighting at the airport alongside completed paving for the Snow Removal Equipment (SRE) building.
Installing four new water meters in Crescent Valley.

Regarding the Crescent Valley water distribution center, Jayme Halpin reported that essential equipment deliveries are scheduled for June, with the site expected to be fully operational by the end of the year.

Senior centers and health metrics

Senior Centers Director Linda Gordon reported $2,963 in deposits for the month of April. The Eureka Senior Center served 731 meals, and the Crescent Valley center served 726 meals, with both locations maintaining a daily average of 33 meals. The centers have introduced a monthly evening dinner event that will continue through September.

The Crescent Valley medical transport service logged seven regular riders, generating $35 in monthly revenue. In broader community health metrics, Genesis Home Health provided services to 15 residents in Eureka, directing further inquiries to their Elko home office. Monthly medical clinic traffic included 327 patient visits at the Eureka Clinic and 27 visits at the Crescent Valley Clinic.

Eureka County Commissioners approved:

The agenda notice.

Minutes from the May 5, 2026, commission meeting.

Expenditures of $1,584,883.95, including pass-throughs to the Nevada Department of Taxation of $127.22; Nevada State Controller School Tax, $191,061.03; Nevada State Controller, $10,975.38; and the Washoe County Crime Lab, $123.

A housing subsidy payment to Intermountain Health in an amount not to exceed $800.00 per month for provider housing costs at 4063 Eureka Ave., Crescent Valley, Nevada, consistent with housing obligations under the County’s EMS Ground Coverage Agreement; lease to be executed directly by Intermountain Health as tenant (Current county expenditure for comparable lodging is $1,000.00 per month).

Finalizing the budget and adopting tax rates for the fiscal year beginning July 1, 2026 as follows: Eureka County, (General) $1.1458; Crescent Valley Town, $0.2153; Eureka County TV District, $0.0085; Eureka Town, $0.2153; Diamond Valley Weed District, $0.0781; State of Nevada, $0.1700; Diamond Valley Rodent District, $0.0400; Eureka County School District, $0.7500.

Adopting the Fiscal Year 2026-2027 Final Budgets and signing the top sheets for submission to the Nevada Department of Taxation.

Setting a public hearing to solicit public comment and take action on proposed changes to Eureka County Code Title 6, Health and Welfare, Chapter 60, Prostitution and Marijuana for June 18, 2026, at 10 a.m., and direct the clerk recorder to publish the notice of the hearing.

The single appraisal report from Janelle Wright, certified general appraiser, for a portion of APN 007-320-04 owned by DV Gravel & Exploration.

Signing the updated Senior Center Advisory Board bylaws.

Entering into a three-year contract (EUREKA COUNTY PR 2026-2029) with Marketshare PR for 46 hours each month of public relations services at a monthly cost of $7,500.00, with additional pre-approved project hours billed at a rate of $175.00 per hour, to be paid with monies budgeted for contract services (010-018-53010-058) in the Technology Support budget and authorize the CIO to sign the documents outside of the meeting.

Ratification of the purchase of (2) Liberty Vote Image Cast Precinct 2 (ICP2) tabulation machines that were purchased for the amount of $12,282.60, utilizing the Assessor Tech Fund account number (220-271-55010-000).

A request to establish a new classification for the IT department.

An employee request for Leave of Absence Without Pay for medical reasons.

A request to assign one of the two vacant casual-shared positions to human resources for temporary administrative support.

Purchase of 1 new LifePak 35 in the amount of $55,751.98 to be used from funds in EMS Capital Outlay (010-054-55010-000).

Ratification of expenses for emergency repairs at the Beowawe Well site in the amount of $86,464.26, utilizing funds budgeted for capital outlay in the Water Mitigation Department.

Quote #387537 for purchasing ten (10) SCBA low-profile cylinders, ten (10) SCBA facepieces, ten (10) rechargeable battery packs, and two (2) battery charging station kits from LN Curtis, for an amount not to exceed $24,008.00, utilizing funds budgeted for capital outlay in the County Commissioner’s Department (010-001-55010-000).

Purchasing two (2) VM8000 radios from 2862 Communications for Sheriff’s Office vehicles, for an amount not to exceed $12,378.66 (includes 5% contingency), utilizing funds budgeted for capital outlay in the Sheriff’s Office Department (010-034-55010-092).

A Contracted Services Agreement and Scope of Work between Eureka County and Nevada Strategies LLC for development of the Eureka County Master Plan and general planning advisory services for a term of twelve (12) months at $10,000.00 per month, for a total contract amount not to exceed $120,000.00, utilizing funds budgeted for contract services in the Public Works Department (010-042-53010- 058) and services and supplies in the Planning Commission Department (010-019-53010-000).

Commissioners approve property tax refund due to state oversight; receive departmental reports