Nevada property tax by county

Property tax rate by county in Nevada

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Nevada's income and retirement taxes, see Nevada income tax and Nevada retirement taxes.

How does Nevada assess homes for property tax?

Nevada assesses homes at 35% of market value, the same in every county. Nevada taxes assessed value, which is 35% of taxable value. Taxable value is not market value: the assessor values land at full cash value but values the house at what it would cost to rebuild today, minus 1.5% depreciation for each year of the building's age up to 50 years. Because that depreciation runs for half a century, an older home's taxable value often sits well below what it would sell for. The assessor must reduce the computed figure any time it would exceed full cash value.

Assessors must physically reappraise all real property at least once every five years. In between they update on paper, applying replacement cost less depreciation to the buildings and a land factor to last year's land value, so your value can change every year even though nobody has visited.

Is there a homestead exemption in Nevada?

Nevada has no dollar homestead exemption. What homeowners get is the residential partial abatement, commonly called the tax cap, which limits the increase in the bill on an owner-occupied single-family home to 3% over the previous year. That is a cap on how fast the bill can grow, not an amount of value, and it does not shelter value from new construction or a change of use. Do not confuse it with Nevada's homestead declaration, which shields up to $605,000 of home equity from creditors and by its own terms does not apply to taxes.

Other state relief for homeowners:

• Seniors and disabled owners: Nevada has no statewide senior property tax exemption, and turning 62 or 65 does not by itself reduce a Nevada property tax bill. The old Senior Citizens' Property Tax Assistance rebate is gone from the law entirely. The closest disability-related break is the exemption for people who are blind, written as $3,000 of assessed value in statute and inflation-adjusted to $5,460 for fiscal year 2026 to 2027. Separately, an owner facing severe economic hardship can postpone rather than forgive up to three years of tax if household income is at or below the federal poverty level and the home's assessed value is $175,000 or less.
• Disabled veterans: Nevada exempts a fixed amount of assessed value for qualifying veterans, but the figure is re-indexed to inflation every fiscal year, so no single number lasts. The statutory base is $2,000 of assessed value for a wartime veteran, and up to $20,000 for a veteran with a 100% permanent service-connected disability, $15,000 at 80 to 99%, and $10,000 at 60 to 79%. For fiscal year 2026 to 2027 those work out to $3,640 and $36,400, $27,300 and $18,200. These come off assessed value, not the bill, so the cash saved is the exempt amount times your local rate. File with the county assessor by June 15.
• Two other flat exemptions work the same indexed way: a surviving spouse exemption ($1,000 in statute, $1,820 for 2026 to 2027) and the blind exemption ($3,000 in statute, $5,460). Nevada has no owner-occupancy credit as such; the owner-occupied benefit is the 3% tax cap. Personal exemption claims are due to the county assessor by June 15.

Nevada sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Nevada?

The full year's tax is due on the third Monday of August. If the tax on the parcel is more than $100 you may instead pay in four roughly equal installments, due the third Monday of August, the first Monday of October, the first Monday of January and the first Monday of March. Each has a 10 day grace period, after which penalties start at 4% of the late installment and rise to 7% of the whole year once all four have been missed.

Nevada splits the bill into 4 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Nevada?

You contest the assessed value with the County Board of Equalization, then the State Board of Equalization. The filing deadline is typically January 15 of the fiscal year in which the assessment was made. File on a form supplied by your county assessor. The strongest ordinary argument is that full cash value, meaning what the property would actually sell for, is lower than the taxable value the assessor computed; if the board agrees it corrects the land value or applies obsolescence to the improvements. An appeal brought on that ground cannot end up raising your value. If the county board rules against you, the State Board appeal is due by March 10.

Nevada property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.