Clark County Las Vegas property tax: due dates, appeals and help
Clark County Las Vegas property tax runs on a calendar set by state law. The county assessor sets the value and the county treasurer collects the bill, whether your home is inside the city or not (NRS 361.260, NRS 361.475). This page gives you the dates, the penalties, the cap on increases, how to appeal, and what happens if you fall behind. It can't look up your bill.
What to do first
When it's due, and what late costs
Real property taxes are due the third Monday of August. If the parcel's taxes are more than $100, you can split them into four roughly equal payments (NRS 361.483(1), (2), (6)).
| Installment | Due | Penalty if you miss it by more than 10 days | Source |
|---|---|---|---|
| First | Third Monday of August | 4% when one installment is unpaid | NRS 361.483(6), (7)(a) |
| Second | First Monday of October | 5% of the two installments, when two are unpaid | NRS 361.483(6), (7)(b) |
| Third | First Monday of January (Jan. 4, 2027) | 6% of the three installments, when three are unpaid | NRS 361.483(6), (7)(c) |
| Fourth | First Monday of March (Mar. 1, 2027) | 7% of the full tax, when the full amount is unpaid | NRS 361.483(6), (7)(d) |
Read 2026-11-02 off the Nevada Revised Statutes: chapter 361 revision stamped 4/15/2026 (2025). The 2027 dates are our calendar count. A mobile or manufactured home has a different penalty: 10% of the taxes due (NRS 361.483(8)).
How your bill is figured
The assessor works out your property's taxable value. That's the full cash value of the land, plus the cost to replace the buildings, minus depreciation of 1.5% a year for up to 50 years (NRS 361.227(1)). Your assessed value is 35% of that (NRS 361.225). The tax rate is applied to the assessed value. Property must be reappraised at least once every 5 years, and factors update the value in other years (NRS 361.260(5), (6)). The tax is a lien from July 1 (NRS 361.450(2)).
The 3% cap on your home
Your home's bill generally can't rise more than 3% over last year's if it's a single-family residence and your primary residence (NRS 361.4723(1)). New work on the home or a change in its use is left out of that limit. The home must be the one you designate as primary, and it can't be rented out to someone else. A home business, or holding title in an estate-planning trust while you live there, doesn't cost you the cap (NRS 361.4723(5), (7)).
You claim it on the assessor's form, or on the declaration of value when you buy (NRS 361.4723(6)). Other property gets a different cap of up to 8%, based on a formula (NRS 361.4722(1)). A landlord who keeps rent at or under the published fair market rent can get a partial abatement too (NRS 361.4724). Some exceptions apply (NRS 361.4725 to 361.4729).
If the assessor gets it wrong, send a written petition by June 30 of that fiscal year. The assessor has 30 days to decide. You then have 30 days to appeal to the Nevada Tax Commission (NRS 361.4734).
How to appeal your value
| Your complaint | Deadline | Source |
|---|---|---|
| Your property is worth less than its taxable value | January 15, to the county board. This appeal can't raise your value | NRS 361.357 |
| You were assessed higher than a comparable property with the same use | January 15, to the county board. Cite homes in your subdivision if you can | NRS 361.356 |
| You missed an exemption, or it was denied | January 15, to the county board | NRS 361.155(6) |
| You lost at the county board | March 10, to the State Board of Equalization | NRS 361.360(1) |
If a deadline falls on a weekend or legal holiday, the next business day counts (NRS 361.340(11), NRS 361.360(1)). You must fill out the assessor's form first, and the assessor can ask for your parcel number before giving it to you (NRS 361.356(2), NRS 361.357(2)).
Exemptions to claim by June 15
| Who | Base amount off assessed value | Source |
|---|---|---|
| Surviving spouse, Nevada resident, not remarried | $1,000 | NRS 361.080 |
| Person who is blind, Nevada resident | $3,000 | NRS 361.085 |
| Veteran with qualifying service, Nevada resident | $2,000 | NRS 361.090 |
| Veteran with a permanent service-connected disability, or surviving spouse | $10,000 at 60 to 79%, $15,000 at 80 to 99%, $20,000 at total disability | NRS 361.091 |
The amounts above are the base figures in the statutes. They rise each fiscal year for inflation, so ask the assessor for this year's number (NRS 361.080(6), NRS 361.085(5), NRS 361.090(8), NRS 361.091(10)). File with the assessor by June 15 (NRS 361.155(1)).
If you can't pay
What happens if nothing gets paid
| When | What happens | Source |
|---|---|---|
| Within 30 days after the first Monday of March | A delinquency notice is mailed to you | NRS 361.5648(1) |
| First Monday of June | A certificate lets the county treasurer hold the property in trust. You may still pay and redeem it | NRS 361.570(1) |
| The next 2 years (1 year if found abandoned) | You can redeem by paying taxes, penalties and costs, plus 10% a year interest on the taxes | NRS 361.570(3), (4) |
| At least 60 days before that time ends | A second notice goes by certified mail | NRS 361.5648(4) |
| Redemption time ends | A deed goes to the county treasurer in trust | NRS 361.585(1) |
| Up to the third business day before a sale | The owner and certain others can still get the property back by paying everything | NRS 361.585(3), (4) |
The tax lien comes ahead of nearly every other claim on the property, including a mortgage (NRS 361.450(1)). If a local government is buying the property instead of a sale, the owner has 90 days after notice (NRS 361.603(3)).