Clark County does not publish a property tax calculator, but the arithmetic is simple once you have three numbers: your property’s taxable value (from the County Assessor), the statewide 35 percent assessment ratio, and the tax rate for your specific district (from the Treasurer). The formula is (Taxable Value × 0.35) ÷ 100 × District Rate = annual tax before caps and exemptions. For fiscal year 2025–2026, district rates in Clark County run from about $2.50 to $3.40 per $100 of assessed value, so the district you live in matters almost as much as the value of the home itself.
Input One: Your Property’s Taxable Value
Taxable value is not the same as market value. Under NRS 361.227, the County Assessor appraises the full cash value of the land and separately values any improvements at their replacement cost minus depreciation and obsolescence. Depreciation runs at 1.5 percent per year of adjusted age, capped at 50 years. The improvement side reflects what it would cost to rebuild rather than what a buyer would pay, so the final taxable value can land well below (or occasionally above) a comparable sale price on the open market.1Nevada Legislature. Nevada Code 361.227 – Determination of Taxable Value
You can find your current taxable value through the Clark County Assessor’s property search, which accepts either a street address or an assessor parcel number (APN). The APN appears on any prior tax bill or deed and follows a format like 176-15-301-024.2Clark County, NV. Property Search
Input Two: The 35 Percent Assessment Ratio
NRS 361.225 requires that every property in Nevada be assessed at exactly 35 percent of taxable value. The ratio is fixed statewide, so there is no local variation to look up. A home with a taxable value of $400,000 has an assessed value of $140,000. That assessed figure is the one the tax rate actually gets applied to.3Nevada Legislature. Nevada Code 361.225 – Rate of Assessment
Input Three: Your District’s Tax Rate
Clark County contains dozens of tax districts. Each has its own combined rate reflecting levies from the county, the school district, your municipal government, and special districts for libraries, fire, and police. Your rate depends on the district code assigned to your property, not just the city name on your mailing address. For fiscal year 2025–2026, common rates per $100 of assessed value are:4Clark County Treasurer. Tax Rate by District
- Las Vegas (District 200): $3.2782
- Henderson (District 500): $2.9611
- North Las Vegas (District 250): $3.3544
- Paradise, Spring Valley, Sunrise Manor: $2.9328
- Enterprise (District 620): $2.7081
- Unincorporated Clark County (District 100): $2.5017
- Boulder City (District 052): $2.6097
Rates are updated each June when local budgets are finalized. Your district code appears on your prior tax bill and in the Assessor’s property record.
Putting the Formula Together
Take a Las Vegas home with a taxable value of $350,000. Multiply by 35 percent for the assessed value: $350,000 × 0.35 = $122,500. Then divide by 100 and multiply by the Las Vegas rate of 3.2782: $122,500 ÷ 100 × 3.2782 ≈ $4,016 for the fiscal year. The Clark County Assessor’s site uses this same calculation in its own examples.5Clark County, NV. Clark County Assessor Real Property
Run the identical home through the Henderson rate and the number drops: $122,500 ÷ 100 × 2.9611 ≈ $3,627. That’s a $389 annual gap on the same property, created entirely by the district. If you’re weighing neighborhoods, running the formula for each one gives you the real year-over-year cost difference.
The result you get is a starting point. Two things sit between the raw number and what you actually owe: the state’s annual increase cap and any exemptions you qualify for.
The Cap on Annual Increases
Nevada limits how much your bill can rise each year, and the cap is often the reason an actual tax bill comes in lower than the raw formula.
For a single-family home used as your primary residence, NRS 361.4723 limits the annual increase to 3 percent over the prior year’s tax. If you paid $3,500 last year, this year’s bill cannot exceed $3,605, no matter how much the taxable value climbed.6Nevada Legislature. Nevada Revised Statutes Chapter 361 – Property Tax
All other property falls under NRS 361.4722. That cap is the lesser of 8 percent or a figure tied to the 10-year average change in assessed value in the county, among other factors. Rental properties, second homes, and commercial real estate see larger annual swings than owner-occupied homes.6Nevada Legislature. Nevada Revised Statutes Chapter 361 – Property Tax
To qualify for the 3 percent cap, a recorded owner must actually live at the property and cannot claim another Nevada property as a primary residence. You also cannot rent or lease it out. The Assessor periodically mails forms to verify eligibility; ignoring them can quietly bump your property up to the higher cap, and you won’t notice until the bill arrives.
Exemptions That Reduce Assessed Value
Exemptions come off your assessed value before the rate is applied, so they stack on top of the cap.
Veterans
Under NRS 361.090, a qualifying veteran receives a $2,000 reduction in assessed valuation. Eligibility requires Nevada residency, at least 90 continuous days of active duty during a qualifying period of conflict, and an honorable discharge. You file an affidavit with the County Assessor along with proof of discharge.7Nevada Legislature. Nevada Code 361.090 – Veterans Exemptions
Disabled Veterans
Veterans with a service-connected disability receive a larger exemption scaled to their rating. Clark County’s current amounts in assessed valuation are:8Clark County, NV. Property Tax Exemptions
- 60–79 percent disabled: $17,700
- 80–99 percent disabled: $26,550
- 100 percent disabled: $35,400
At the 100 percent level, that $35,400 cut in assessed value is worth more than $1,100 a year off a Las Vegas tax bill. Once approved, the exemption applies automatically each year, but the initial filing happens through the Assessor’s office.
Senior Citizens
Nevada’s Aging and Disability Services Division runs a rebate program for homeowners aged 65 and older who meet income and asset limits. It refunds up to $500 of property taxes paid on a primary residence. Thresholds are adjusted periodically, so check with the Clark County Assessor or ADSD for current limits.
Finding Your Own Numbers
Two county tools together give you everything the formula needs. The Assessor’s Property Search returns your taxable value, assessed value, and district code when you enter an address or APN.2Clark County, NV. Property Search The Treasurer’s Property Account Inquiry shows your actual billed amount, payment history, and anything currently owed; you can also pay online from the same page.9Clark County Treasurer. Property Account Inquiry
Pair the Assessor’s record with the Treasurer’s published district rate schedule and the formula does the rest. If your estimate and the Treasurer’s billed figure disagree substantially, the cap or an exemption is usually the reason, and both are visible on the account inquiry itself.