Las Vegas Property Tax Appeals: Deadline, Evidence, and Hearing

A Las Vegas property tax appeal starts with a petition filed to the Clark County Board of Equalization by January 15, and it costs nothing but your time. Nevada law also protects you from a downside: the board cannot raise your taxable value as a result of the appeal, so the worst outcome is that your current assessment stands.¹ What determines whether you get a reduction is the evidence you bring and whether you fit it to one of the two legal grounds Nevada recognizes.

The January 15 Deadline

Clark County mails assessment notices between mid-November and the end of December. Your petition to the County Board of Equalization must be received or postmarked by January 15. If the date falls on a weekend or legal holiday, the deadline moves to the next business day.² Miss it and you lose the right to appeal for that tax cycle.

Petition forms become available from the Clark County Assessor’s Office during December.³ That is a narrow window once the holidays are factored in, so pull your comparable sales as soon as the notice arrives rather than waiting.

What You Have to Prove

Nevada law gives you two grounds. You need to establish at least one by a preponderance of the evidence, meaning it is more likely than not that your position is correct.⁴

The first ground is that your taxable value exceeds full cash value. Full cash value is the most probable price the property would bring in a competitive, open market under conditions for a fair sale.¹ This mismatch happens more often than homeowners expect, because Clark County builds taxable value from the current cost to replace your improvements (minus 1.5 percent depreciation per year, capped at 50 years) plus land value.³ When construction costs rise but home sale prices soften, the formula can produce a number the property would not actually fetch. If you prove that, the board can lower land value, apply additional obsolescence to the improvements, or both.

The second ground is inequitable valuation: similar properties in your area are valued at materially lower amounts, with no legitimate reason for the difference.⁴ You do not have to prove the assessor’s absolute number is wrong, only that you are being treated worse than comparable neighbors.

Evidence That Actually Wins

The strongest evidence is recent comparable sales near the lien date (July 1 of the preceding year), from the same neighborhood, with similar square footage and features. If those sales closed below your assessed taxable value, the full-cash-value argument writes itself. Sales must be arm’s-length. Foreclosures, short sales, and family transfers do not reflect true market conditions and will be excluded.

Other evidence that adds weight:

A professional appraisal from a licensed appraiser. This matters most for unusual properties where comparable sales are thin.
Photographs of deferred maintenance, foundation issues, water damage, or other defects, paired with contractor repair estimates.
A check on depreciation. If your home is 30 years old, the improvements should reflect 45 percent depreciation (30 × 1.5%). Errors in the effective age assigned to a property are common enough to be worth verifying.
Local construction cost data if you believe the assessor overstated what it would cost to rebuild your improvements.

Supporting documentation must reach the Assessor’s Office at least seven days before your hearing to be included in the board’s materials. For anything you gather at the last minute, bring ten copies to the hearing.⁵

Filing the Petition

The form is the Clark County Petition for Review of Taxable Valuation, available from the Assessor’s Office in person or online. You will need:

The Assessor’s Parcel Number (APN) from your assessment notice or tax bill, plus the property address.
The owner’s name as it appears on the tax roll, and the petitioner’s contact information including a valid email address.
The taxable value you believe is correct, alongside the assessor’s figure.
Which ground you are arguing: taxable value exceeds full cash value, inequitable assessment, or both.
A written explanation of why the assessment is wrong.⁵

File one petition per parcel, unless parcels are contiguous and under the same ownership. Submit by mail or in person to the Clark County Assessor’s Office at 500 S. Grand Central Parkway, 2nd Floor, Las Vegas, NV 89155, or by email to BOEAdmin@ClarkCountyNV.gov.⁵

If Someone Else Handles the Appeal

If a representative will file or appear for you, or if the property is owned by an LLC, trust, or other entity, an Agent Authorization form is required. It must be filed within 48 hours after the last day allowed for filing the petition. When the filing deadline extends because of a weekend or holiday, the 48-hour clock starts from the extended date.⁶ Send the form to agentauth@clarkcountynv.gov, or deliver it to the same Assessor’s Office address.

Talk to the Assessor Before You File

The Clark County Assessor’s Office encourages homeowners to call or come in and discuss a valuation with a staff appraiser before filing a formal petition. If you bring evidence that your taxable value exceeds market value, staff will review it.³ Sometimes the conversation surfaces a data error the office can correct without a hearing. When it does not, you walk into the formal process knowing more about how the number was built and where the disagreement really sits.

The Hearing

Once your petition is processed, the Assessor’s Office mails a notice with your hearing date. The County Board of Equalization meets from mid-January through mid-March, but state law requires secured-roll appeals to be concluded by the last day of February.²¹

You and a representative from the Assessor’s Office each present. Board members may ask about your comparables or the assessor’s methodology. Be ready to explain why your sales better represent the property’s value than the assessor’s calculation. The board usually announces its decision orally and confirms it later in writing. The decision applies only to the fiscal year under appeal.

If the County Board Rules Against You

State Board of Equalization

You can appeal to the Nevada State Board of Equalization by filing Form 5101SBE no later than March 10, postmarked by 5:00 p.m. Submit by email to stateboard@tax.state.nv.us, by fax, or by mail to the State Board in Carson City. The State Board reviews the same record you built at the county level. New evidence is admitted only if you can prove it was impossible to discover or obtain before the county hearing.⁷ Holding evidence back for a second try rarely works. Put your full case in at the county hearing.

District Court

If the State Board also upholds the assessor, the next step is Nevada district court.³ The burden climbs: you must show by clear and satisfactory evidence that the valuation is unjust and inequitable.¹ Attorney costs and timelines mean most residential appeals resolve before this stage.

A Note on Nevada’s Tax Caps

Nevada’s partial abatement limits how much your property tax bill can increase year over year: 3 percent for a primary residence, 8 percent for other property.¹⁸ The cap applies to the bill, not the assessed value. Your taxable value can climb well past what the cap allows the bill to reflect, and that gap only grows year over year until it flows through to what you owe. An appeal is still the mechanism for challenging the value itself. If you have not filed a tax cap claim form confirming your home is your primary residence, check with the Clark County Assessor so you receive the lower 3 percent cap.

1
Nevada Legislature. Nevada Revised Statutes Chapter 361 – Property Tax
2
Clark County, NV. Board of Equalization
3
Clark County, NV. Clark County Real Property
4
Nevada Legislature. Nevada Code 361.345 – Power of County Board of Equalization to Change Valuation of Property
5
Clark County Assessor. Instructions Clark County Board of Equalization Taxpayer Petition for Review of Taxable Valuation
6
Clark County Assessor. Instructions Clark County Board of Equalization Agent Authorization
7
Nevada Department of Taxation. State Board of Equalization Hearing Guidelines 2025-26
8
Churchill County, NV. Property Tax Cap Claim Form