Tax Code Reference
Effective Rate: 0.5%
Nevada
Property Tax Code
Nevada Revised Statutes — Chapter 361 (Property Tax) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Nevada.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Board of Equalization
Assessment Ratio
35% of taxable value
Assessment Cycle
Annual
Appeal Deadline
January 15 for the FOLLOWING fiscal year — Thursday January 15, 2026 (no rollover in 2026)
Assessment System
Governing CodeNevada Revised Statutes — Chapter 361 (Property Tax)
Assessment AuthorityCounty Assessor
Assessment Ratio35% of taxable value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / State Board of Equalization
Appeal DeadlineJanuary 15 for the FOLLOWING fiscal year — Thursday January 15, 2026 (no rollover in 2026)
Key Notes for Nevada
Nevada's taxable value is based on replacement cost (not market value) for improvements. The residential cap limits annual increases to 3% for owner-occupied homes.
Hearing Types Available
1
County Board of Equalization2
State Board of Equalization3
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of abatement