Clark County Property Tax: Rates, Exemptions, and Due Dates

Clark County property tax is calculated by taking 35% of your property’s taxable value and multiplying it by the tax rate for your district, which runs from about $2.50 to $3.40 per $100 of assessed value for the 2025–2026 fiscal year.¹ The Assessor sets the value, the Treasurer sends the bill, and payment is split across four installments between August and March. Nevada caps how much the bill can rise each year, and several exemptions reduce the base for veterans, surviving spouses, and residents who are blind.

How Taxable Value Is Set

Nevada does not tax the price your home would fetch on the open market. Under NRS 361.227, the Assessor values land and improvements separately. Land is appraised at full cash value, taking into account zoning, terrain, and surrounding use. Improvements (the structures on the land) are valued at replacement cost minus depreciation of 1.5% per year of the structure’s adjusted age, capped at 50 years. Added together, those two numbers are your taxable value. If that figure comes out higher than what the property would actually sell for, the Assessor must bring it down to full cash value.²

That is why Clark County assessed values often look low next to recent neighborhood sale prices. A house that would sell for $400,000 can have an improvements figure well below that once decades of depreciation come off. Values reflect property conditions as of July 1 of each tax year.

Turning Value Into a Tax Bill

Once taxable value is set, Nevada law assesses all property at exactly 35% of that number.³ A taxable value of $200,000 produces an assessed value of $70,000. The Treasurer then multiplies that assessed value by your district’s tax rate.

Clark County has more than a hundred tax districts because school districts, fire districts, and city governments overlap in different combinations across the county. For 2025–2026, rates run from 2.5017 to 3.4030 per $100 of assessed value.¹ Keeping with the example: a $70,000 assessed value in a district that charges 3.00 produces a $2,100 annual bill.

How Much Your Bill Can Rise Each Year

Nevada caps year-over-year increases. If the property is your owner-occupied single-family home, the increase is limited to 3%. The legislature treated anything above that as a severe economic hardship, so the excess is partially abated.⁴

Every other type of property, including rentals, commercial buildings, and vacant land, falls under a different cap: the lesser of 8%, or a percentage built from the ten-year average change in countywide assessed values (or twice the prior year’s Consumer Price Index increase, whichever of those two benchmarks is greater).⁵ In practice, non-residential increases land somewhere between near zero and 8%. You do not have to apply for either cap. It is applied automatically.

Exemptions That Lower the Base

Several statutes reduce assessed value for qualifying Nevada residents. Because exemptions come off the base used to compute the bill, the savings repeat every year you remain eligible. All of them must be filed with the Assessor’s office, and all require Nevada residency.

Veterans

Veterans who served during qualifying conflict periods and received an honorable discharge get a $2,000 base exemption in assessed valuation.⁶ That base has been adjusted annually for inflation using the Consumer Price Index since 2005–2006, so the amount applied today is higher. The Assessor can give you the current figure. Bring a DD-214 or other honorable discharge documentation and proof of Nevada residency, which means at least six months in the state or a valid Nevada driver’s license.⁷

Disabled Veterans

Veterans with permanent service-connected disabilities receive significantly larger exemptions under NRS 361.091. The statutory base amounts scale with disability rating:

100% disability: up to $20,000 in assessed valuation
80–99% disability: up to $15,000 in assessed valuation
60–79% disability: up to $10,000 in assessed valuation

You will need discharge papers plus a VA certificate or other military documentation of the disability percentage.⁷ An unmarried surviving spouse of a disabled veteran may also qualify.

Surviving Spouses

A surviving spouse who has not remarried may exempt up to $1,000 in assessed valuation. Remarriage ends eligibility permanently, even if the later marriage is annulled.⁶ Only one such exemption is allowed per family, and only in one Nevada county.

Residents Who Are Blind

Legally blind residents may exempt up to $3,000 in assessed valuation. First-time claimants in a county must supply a licensed physician’s certificate confirming the diagnosis.⁶

When Payments Are Due

Clark County splits the annual bill into four installments falling on the third Monday of August and the first Mondays of October, January, and March. For the 2026–2027 fiscal year, that works out to:

First installment: Monday, August 17, 2026
Second installment: Monday, October 5, 2026
Third installment: Monday, January 4, 2027
Fourth installment: Monday, March 1, 2027

These are the statutory dates the Treasurer uses each year.⁸ The Treasurer’s online portal accepts e-checks and credit cards, and you can also mail a check or pay by phone. If you mail payment, the postmark counts as the date paid, so a check postmarked on the due date is timely even if it arrives later. Keep the confirmation number or receipt.

Late Payment Penalties

Each installment has a 10-day grace period. After that, penalties stack on each delinquent installment, and the longer you stay behind, the harder the first one hits:⁹

One missed installment: 4% on the amount due
Two missed: 9% on the first delinquent installment plus 5% on the second
Three missed: 15% on the first, 11% on the second, 6% on the third
All four missed: 22% on the first, 18% on the second, 13% on the third, 7% on the fourth

Miss one and catch up before the next due date and you owe 4%. Let all four lapse and the first installment alone carries a 22% penalty. The Treasurer can waive penalties when a late payment resulted from circumstances beyond your control and you can show good faith.

What Happens if the Bill Stays Unpaid

Property taxes become a lien on the property on July 1 of each fiscal year.¹⁰ If all four installments go unpaid, the county tax receiver issues a certificate on the first Monday of June authorizing the Treasurer to hold the property in trust. You then have two years to redeem it by paying overdue taxes, penalties, and costs plus 10% annual interest assessed monthly. If the property is classified as abandoned, you have one year.

When the redemption period runs out, the tax receiver executes a deed transferring the property to the county, which can sell it at public auction for no less than the outstanding taxes, penalties, interest, and costs. Properties do move through this process in Clark County, and by the time they do, the payoff figure has grown well beyond the original bill.

Appealing the Valuation

If the Assessor’s number looks too high, you can appeal to the Clark County Board of Equalization. The filing deadline is January 15 of the fiscal year, moving to the next business day if that date lands on a weekend or holiday.¹¹ Miss it and you are generally stuck with the current valuation for the year. Appeal forms are available from the Assessor’s office starting in December, and the same deadline applies if you want to appeal a denied exemption claim.

The strongest evidence is comparable sales: recent transactions for similar nearby properties that sold below what the Assessor’s figure implies. Bring documented sale prices, not online estimates. For rental or commercial property, the board will also consider an income analysis. If the board agrees the property is overvalued, the reduction flows through to the Treasurer’s bill.

1
Clark County Treasurer’s Office. Clark County Treasurer Tax Rate By District
2
Nevada Legislature. Nevada Code 361.227 – Determination of Taxable Value
3
Nevada Legislature. Nevada Code 361.225 – Rate of Assessment
4
Nevada Legislature. Nevada Code 361.4723 – Partial Abatement of Taxes Levied on Certain Single-Family Residences
5
Nevada Legislature. Nevada Code 361.4722 – Partial Abatement of Taxes
6
Nevada Legislature. Nevada Code 361.090 – Veterans Exemptions
7
Nevada Department of Taxation. Veterans Exemptions FAQs
8
Clark County Treasurer’s Office. Clark County Treasurer Tax Collection
9
Clark County, NV. Real Property Tax Information
10
Nevada Department of Taxation. Nevada Revised Statutes 361 Statutory Dates
11
Clark County, NV. Board of Equalization Meetings