Property Taxes in the Las Vegas Metro (NV)

1. How Nevada property tax works structurally

Nevada has no state income tax and no state property tax — property tax here is a purely local revenue source, raised and spent entirely by county and local governments. In the Las Vegas metro that means every property tax dollar flows through Clark County (there is only one county in this metro), but the county isn't the only entity on the bill: the relevant city (Las Vegas, Henderson, North Las Vegas, or Boulder City) or, in unincorporated areas, the county's own general-government rate, the Clark County School District, a small statewide levy, and any overlapping special district are layered together into one combined rate for that property's specific tax district. The Clark County Treasurer currently publishes rates for 117 separate tax districts across the county, which is why a home in Henderson and a home in unincorporated Spring Valley can carry noticeably different combined rates even within the same county.

The other structural difference from a state like Texas is how the taxable base is built. Nevada does not tax real property at 100% of market value. The county assessor first establishes a property's taxable value, and only a percentage of that becomes the assessed value the tax rate is actually applied against. Under NRS 361.225, that assessment ratio is 35% of taxable value — confirmed current directly against the Nevada Revised Statutes as published by the Nevada Legislature. Every combined tax-district rate discussed on this page, including the table in Section 5, is expressed per $100 of that 35%-of-value assessed figure, not per $100 of full market value — a detail that matters when comparing a Nevada rate to a Texas or California one, since the base it applies to is so much smaller.

2. The abatement -- capping the bill, not the value

Nevada's headline homeowner protection isn't a value exemption like a Texas-style homestead exemption; it's a partial abatement of taxes, and it works on the dollar amount of the tax bill itself rather than on assessed value. Under NRS 361.4723, an owner-occupied single-family residence that is the owner's primary residence (a house, condo, townhome, or manufactured home actually lived in by the owner, plus certain qualifying low-rent affordable rental housing under the related NRS 361.4724) has its year-over-year tax bill increase capped at a flat 3%, regardless of how much the underlying assessed value rose that year. All other real property — second homes, non-qualifying rental and investment property, commercial and industrial property, and vacant land — is capped instead under NRS 361.4722, which limits the increase to the lesser of 8% or the greater of: the average percentage change in assessed valuation of all taxable property countywide over the current and preceding nine fiscal years, twice the increase in the Consumer Price Index (CPI-U) for the prior calendar year, or zero. In practice that rolling formula, not a flat 8%, is what actually caps most "other property" bills each year — 8% is only the outer ceiling the formula can't exceed. Both statutes were checked directly against the current Nevada Revised Statutes text for this page and remain in force unchanged as of this writing.

The abatement is applied automatically by the county assessor rather than requiring an annual application, but it's tied to the property's current use, not a benefit that travels automatically with a new owner: a home generally loses its 3% primary-residence rate the fiscal year after a change of ownership or a change in use, reverting to the higher NRS 361.4722 calculation until the new owner files a primary-residence abatement claim with the assessor (by June 30 of the applicable fiscal year) to re-establish it. New construction and newly separately-assessed parcels are excluded from the prior-year comparison in their first year on the tax roll, so a newly built home's first bill reflects its full assessed value rather than a capped increase over a prior, nonexistent bill. Nevada separately offers modest flat-dollar assessed-value exemptions for qualifying veterans, disabled veterans, blind persons, and surviving spouses, administered by the county assessor; this page does not publish specific current dollar amounts for those exemptions and recommends checking directly with the Clark County Assessor.

3. Why there's no separate assessed-value cap

Anyone moving from Texas (a flat 10% appraisal cap) or California (Prop 13) should understand this distinction clearly: Nevada does not cap how much a property's assessed value can rise in a given year. The county assessor reappraises taxable value on a regular cycle — real property must be reappraised at least once every five years under NRS 361.260 — and the resulting 35%-of-value assessed figure can jump by any amount a hot local market or a burst of new construction produces; there is no Texas- or California-style ceiling on that number itself. What actually protects an existing owner from a value spike showing up as a matching spike in their bill is the abatement described in Section 2: it caps the increase in the dollar amount billed, leaving the underlying assessed value free to move with the market. In a fast-rising market this can open a real gap between a property's current assessed value and the lower, abatement-protected figure its bill is actually calculated from — a gap that resets for a new owner the moment ownership changes.

Nevada also caps the other side of the equation: the combined rate that all of a tax district's overlapping entities (city or county, school district, state, and any special district) can add up to is itself capped statewide. Under NRS 361.453, the total ad valorem tax levy for all public purposes in a district generally cannot exceed $3.64 per $100 of assessed valuation, subject to a short list of statutory exceptions — most notably, certain debt-service and school-related levies, and rate overrides approved by district voters before the cap took effect, which are exempted from counting against the $3.64 ceiling. This figure was confirmed directly against the current NRS text and remains the statutory cap as of this writing; individual tax-district rates shown in Section 5 fall under that ceiling.

4. Nevada's answer to Texas's MUDs: GIDs and SIDs

Nevada does have mechanisms that can add a line item to a property tax bill for infrastructure in a specific area, though the two most common tools work differently from a Texas Municipal Utility District (MUD). A General Improvement District (GID), authorized under NRS Chapter 318, is a local government entity formed to provide services such as water, sewer, streets, recreation, or fire protection to a defined area, and depending on how it's structured a GID can carry its own ongoing ad valorem property tax authority layered onto a property's combined rate — functioning much like a Texas MUD. A Special Improvement District (SID), authorized under NRS Chapter 271, is closer to Texas's assessment-only model: it funds a specific infrastructure project through bonds repaid by a special assessment against the benefited parcels, rather than an open-ended annual tax rate.

In practice, GIDs are a much more prominent financing tool in rural and exurban Nevada — places like Lyon, Washoe, and Nye counties have long-running GIDs handling water, sewer, and fire service — than they are inside the Las Vegas metro's core jurisdictions. Clark County's own published tax-district list is dominated by city, county, school, fire-protection, and library overlays rather than freestanding utility districts of the kind that blanket fast-growing Texas suburbs. Large Clark County master-planned communities such as Summerlin, Southern Highlands, and the newer build-out areas of Henderson more commonly fund their internal amenities (parks, trails, common-area landscaping, community centers) through a mandatory HOA rather than a standalone special-purpose government with its own property tax levy — a real cost to a homeowner, but one that shows up as an HOA assessment rather than as a line on the county tax bill. This page does not name a specific, currently active GID or SID levying its own ongoing property tax within Las Vegas, Henderson, North Las Vegas, Boulder City, or unincorporated Clark County, since none could be confirmed as such against Clark County's published tax-district records; a buyer evaluating a specific new-construction community should still ask directly whether that community sits inside a GID, SID, or other special district.

5. Current combined rates across Clark County

Clark County's fiscal year runs July 1 through June 30, so the "current" rates as of this writing are the FY2026-27 rates (effective July 1, 2026 through June 30, 2027), set through each taxing entity's own budget cycle and published directly by the Clark County Treasurer's Office in its official tax-rate-by-district table. Each figure below is the combined rate for that area's principal tax district — meaning it already bundles the city or county layer together with the shared Clark County, Clark County School District, and state components — expressed per $100 of assessed value (the 35%-of-taxable-value figure from Section 1, not market value). Las Vegas, Henderson, and North Las Vegas have each held their FY2026-27 combined rate flat or nearly flat versus the prior two fiscal years; Henderson's has ticked up by a fraction of a cent per $100 in each of the last two years as its own city-rate component rose slightly.

Unincorporated Clark County is the one entry in the table that varies the most in practice: the $2.5017 figure below is the base combined rate for the largest unincorporated tax district (District 100), but many unincorporated master-planned neighborhoods sit in an overlapping district that also carries a fire-protection or other service component — commonly pushing the effective combined rate for those specific parcels closer to $2.70-$2.73 per $100 rather than the base figure. Boulder City is a useful outlier for the opposite reason: it's the metro's smallest incorporated city, runs its own municipal electric utility, and its combined rate has sat well below Las Vegas's and North Las Vegas's for at least the past three fiscal years. Because a specific parcel's exact tax district depends on its address, the table below should be read as representative of each area's principal district rather than a guarantee of any one property's bill — the Clark County Assessor's parcel lookup gives the exact tax-district number and rate for any specific address.

6. Appealing your assessment

The Clark County Assessor's Office mails annual assessment notices in mid-December and generally encourages an informal review first — contacting the assessor's office directly to walk through how a specific value was calculated, which resolves many disputes without a formal filing. A formal appeal goes to the Clark County Board of Equalization, a citizen board that meets each year from mid-January through mid-March to hear property owner petitions. The petition deadline is January 15 of the applicable fiscal year; if January 15 falls on a Saturday, Sunday, or legal holiday, the deadline shifts to the next business day. This deadline and hearing window are confirmed directly from the Clark County Assessor's own published appeal information.

If the county board's decision doesn't resolve it, a property owner can appeal further to the Nevada State Board of Equalization. Per the Nevada Department of Taxation, that appeal must be postmarked on or before March 10 (or within 30 days of the county board's decision, whichever applies). Beyond the State Board, further appeal runs to Nevada's court system through a petition for judicial review, governed by NRS 361.4734 and related statute. Throughout the process, the burden is generally on demonstrating that the assessor's value doesn't reflect the property's actual taxable value — comparable sales, an independent appraisal, or documented errors in the property's characteristics (square footage, condition, lot size) are the typical kinds of evidence used.

7. How we keep this page current

Clark County's combined tax-district rates are re-set every fiscal year as each city, the county, the school district, and any special districts adopt their own budgets, so the specific dollar figures in Section 5 are the kind of detail that's worth re-checking directly with the Clark County Treasurer's tax-rate table before relying on them for a specific transaction, even though we review and refresh this page annually following the county's rate-setting cycle. The structural mechanics — that Nevada property tax is entirely local, that it taxes 35% of value rather than full market value, and that the abatement caps the bill rather than the value — are long-standing features of state law under NRS Chapter 361 and are the least likely details on this page to change from year to year. If you spot a figure here that's changed or a link that's broken, we'd like to know — see our contact information.