How Nevada property tax works
- Taxable value isn't market value. It's land at full cash value plus the building at replacement cost minus depreciation, and it can't exceed market value. For most homes it's well below what the home would sell for.
- Assessed value is 35% of taxable value.
- Rates are per $100 of assessed value, capped by law at $3.64, plus 2 cents of state levy outside the cap, for an effective maximum of $3.66.
- Then the abatement: an owner-occupied home's bill can't rise more than 3% over the previous year's, no matter what happens to the value or the rate.
Nevada has no state income tax. See states with no income tax.
2026-27 tax rates by city
Rates per $100 of assessed value from the Department of Taxation's 2026-27 tax rate book. The tax column is for a home with a $400,000 taxable value ($140,000 assessed), before the abatement.
| Place | County | Rate per $100 | Tax before abatement |
|---|---|---|---|
| Reno | Washoe | 3.6600 | $5,124 |
| Sparks | Washoe | 3.6600 | $5,124 |
| Elko | Elko | 3.6600 | $5,124 |
| Fernley | Lyon | 3.6579 | $5,121 |
| Carson City | Carson City | 3.5700 | $4,998 |
| Pahrump | Nye | 3.4092 | $4,773 |
| North Las Vegas | Clark | 3.3544 | $4,696 |
| Las Vegas | Clark | 3.2782 | $4,589 |
| Henderson | Clark | 2.9613 | $4,146 |
| Unincorporated Clark (Paradise, Spring Valley, Enterprise) | Clark | 2.9328 | $4,106 |
| Mesquite | Clark | 2.7737 | $3,883 |
| Boulder City | Clark | 2.6097 | $3,654 |
Rates were unchanged from 2025-26 except Henderson, up from 2.9611. Unincorporated Washoe County is 2.7002 (3.2402 in the Truckee Meadows Fire districts), and part of Enterprise is 2.7081. The statewide average rate is 3.1086.
The 3% cap: what actually sets your bill
For a single-family home that's your primary residence, Nevada's abatement limits the increase in your tax bill to 3% a year. Other property, including second homes, is capped at a county rate of up to 8% (8% in Clark and Washoe for 2026-27, lower in most rural counties).
In practice that means your rate and your taxable value matter much less than last year's bill. Say a Las Vegas homeowner paid $3,500 last year. Even if the full calculation comes out to $4,589, this year's bill is capped at $3,605. The cap is so widespread that Clark County schools expect to levy about $2.09 billion before abatement but collect about $1.66 billion after.
Two practical points:
- Make sure you're getting the 3% cap. If the county doesn't know the home is your primary residence, you'll get the higher general cap. Check your bill and contact the county assessor if your home isn't classified as your primary residence.
- When you buy, check the history. The cap works off the property's prior-year tax, and the rate class depends on how the home is used, so a home that was a rental can move into the 3% class once you live in it. Ask the assessor how your new home is classified. See estimating taxes before you buy.
Exemptions
Exemptions are stated in assessed value and adjusted each year. In Clark County, veterans get $3,640 of assessed value off, disabled veterans $18,200 to $36,400 depending on their rating, surviving spouses $1,820 and blind residents $5,460. Apply with the county assessor by June 15. See disabled veteran exemptions.
Deadlines and appeals
- Payments: four installments if the bill is over $100, due the third Monday of August and the first Monday of October, January and March. For 2026-27: August 17, October 5, January 4 and March 1.
- Appeals: to the County Board of Equalization by January 15, then to the State Board by March 10. See our appeal guide.
Where these numbers come from
Rates and levy totals are from the Nevada Department of Taxation's Property Tax Rates for Nevada Local Governments for FY 2026-27 (certified June 25, 2026) and FY 2025-26. Cap factors are from the Department's preliminary 2026-27 revenue projections. Assessment rules are from NRS chapter 361. Exemptions and payment dates are from the Clark County Assessor and Treasurer, and appeal deadlines from NRS 361.356 and 361.357 and the Clark County Board of Equalization. The $400,000 and abatement examples are our illustrations. For ZIP-level data, start from our Nevada page.