Las Vegas property tax runs about $3.28 per $100 of assessed value in most city tax districts, which works out to roughly 0.7% to 0.8% of a home’s market value each year. That is well below the national median effective rate of about 1%. What you actually pay depends on your parcel’s taxing district, whether the property is your primary residence, and which exemptions you qualify for.
How Your Bill Is Calculated
Nevada builds the bill in two steps. The Clark County assessor first sets a taxable value: full cash value for land, and replacement cost minus 1.5% depreciation per year of adjusted age (capped at 50 years) for the structure.1Nevada Legislature. Nevada Revised Statutes Chapter 361 – Property Tax – Section 361.227 Taxable value cannot exceed full cash value.
Assessed value is then set at 35% of the taxable value.2Nevada Legislature. Nevada Revised Statutes 361.225 – Rate of Assessment Your annual bill is that assessed value multiplied by your district’s combined rate. On a property with a taxable value of $300,000, assessed value comes to $105,000. Multiplied by $3.2782 per $100, the annual tax lands near $3,442 before any exemption or abatement.
The combined rate stacks contributions from the state, Clark County, the City of Las Vegas, the school district, and various special districts. For fiscal year 2025–2026, most Las Vegas City districts sit at $3.2782 per $100.3Clark County Treasurer’s Office. Clark County Property Tax Rates by District The state’s slice is small, $0.0425 per $100; the rest funds county operations, schools, and local services. Rates shift slightly among Clark County’s districts, so it is worth checking your parcel’s exact district on the Treasurer’s site.
The 3% Cap on Annual Increases
Even in a hot market, your bill cannot jump by more than a set percentage each year. Under Nevada’s partial abatement (NRS 361.471 through 361.4735), the annual increase in property tax on a primary residence is capped at 3%.4Nevada Legislature. Nevada Revised Statutes Chapter 361 – Property Tax – Section 361.4723 Rental properties charging rent at or below the HUD fair-market-rent threshold for Clark County also qualify for the 3% cap.
Everything else, including commercial property, vacant land, and second homes, is capped at 8%.5Washoe County. What Is the Partial Abatement? The cap works on the tax bill itself, not the assessed value. The assessor can still raise your assessed value by more than 3%; you simply do not pay the full increase in one year. New construction and parcels that change use are exempt from the cap in their first year on the roll.
The cap is not automatic on every property. If you buy a home and it becomes your primary residence, confirm with the assessor that the 3% cap is applied to your parcel.
Exemptions That Reduce What You Owe
Nevada offers several exemptions, each shaving a set dollar amount off your assessed value. None are automatic. You apply through the Clark County Assessor, and you must have been a Nevada resident for at least six months.
Veteran’s Exemption
Veterans who served on active duty during a designated conflict period or in a qualifying campaign can claim a $2,000 reduction in assessed value.6Nevada Legislature. Nevada Revised Statutes 361.090 – Veterans Exemptions A surviving spouse of a qualifying veteran gets $1,000. Bring your discharge or separation papers and proof of Nevada residency.
Disabled Veteran’s Exemption
Veterans with a service-connected disability rated at 60% or higher receive a larger exemption tied to the disability rating. The base amounts, adjusted each year for inflation:
- 60–79% disability: $10,000 reduction in assessed value
- 80–99% disability: $15,000 reduction in assessed value
- 100% total permanent disability: $20,000 reduction in assessed value
These figures have grown since the 2003 baseline through CPI adjustments, so the current numbers run higher.7State of Nevada Department of Taxation. Veterans Tax Exemptions FAQs You’ll need VA documentation of your rating, your discharge, and a completed affidavit.
Surviving Spouse and Blind Person
A surviving spouse who has not remarried qualifies for a $1,000 reduction. Blind individuals whose corrected visual acuity is 20/200 or worse, or whose field of vision is 20 degrees or less, qualify for a separate exemption. Both require the six-month residency and supporting documentation.
Due Dates and Penalties
Clark County splits the bill into four quarterly installments. The due dates are the third Monday in August, the first Monday in October, the first Monday in January, and the first Monday in March.8Clark County Treasurer’s Office. Real Property Tax Due Dates Each installment has a 10-day grace window before any penalty attaches.
You can pay online through the Treasurer’s website, by mail, by phone, or in person at 500 S. Grand Central Parkway in Las Vegas. Miss the grace window and the penalties start. Under NRS 361.535, taxes still unpaid 30 days after demand become delinquent, and a 10% penalty attaches if the balance isn’t cleared within 10 days of the delinquency date. Once certified as delinquent, interest accrues at 10% per year, assessed monthly.9Nevada Legislature. Nevada Revised Statutes Chapter 361 – Property Tax – Section 361.570 Long-running delinquency can end in a tax lien sale.
If Your Mortgage Servicer Pays the Taxes
Most homeowners with a mortgage never write a check to Clark County. The servicer collects taxes as part of the monthly payment, holds the money in an escrow account, and pays the county on your behalf. Under RESPA, the servicer must pay the taxes on or before the deadline that avoids a penalty, provided your mortgage payment is not more than 30 days overdue.10eCFR. 12 CFR Part 1024 – Real Estate Settlement Procedures Act (Regulation X)
Servicers can hold a cushion of up to two months’ worth of estimated escrow payments.11eCFR. 12 CFR Part 1024 Subpart B – Mortgage Settlement and Escrow Accounts Once a year, you get an escrow analysis statement showing what came in, what went out, and whether the account is short or has a surplus. A shortage raises your monthly payment. A surplus above $50 must be refunded within 30 days.12eCFR. 12 CFR 1024.17 – Escrow Accounts
When Clark County reassesses upward, the increase shows up in your escrow analysis rather than in a bill in your mailbox. Homeowners sometimes learn about a tax increase only when the mortgage payment jumps. Reading the annual escrow statement heads that off.
Federal Deduction for Property Taxes
Nevada has no state income tax, so Las Vegas homeowners generally have more headroom under the federal SALT cap than filers in high-income-tax states. Property taxes on your primary residence and a second home are deductible if you itemize on Schedule A.13Internal Revenue Service. Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses)
The combined SALT deduction, including property taxes and any state income or sales taxes, is capped at $40,000 ($20,000 if married filing separately). The cap phases down once modified adjusted gross income exceeds $505,000, with a floor of $10,000.13Internal Revenue Service. Real Estate (Taxes, Mortgage Interest, Points, Other Property Expenses) Most Las Vegas property tax bills fall well under the cap.
If your servicer pays your taxes from escrow, the amount may appear in Box 10 of Form 1098, though lenders aren’t required to report it there.14Internal Revenue Service. Instructions for Form 1098 – Mortgage Interest Statement If it’s missing, pull the total from your annual escrow statement or the Clark County Treasurer’s site.
Appealing Your Assessment
If the taxable value looks high compared with what you could actually sell the home for, you can challenge it. Appeals go to the Clark County Board of Equalization, and the filing deadline is January 15 of the fiscal year in which the assessment was made. If January 15 falls on a weekend or holiday, the deadline moves to the next business day.15Clark County, NV. Instructions – Taxpayer Petition for County Board of Equalization Appeal
You file one petition per parcel, though contiguous parcels under the same ownership can be combined. You don’t need a lawyer, and most homeowners present their own case using recent comparable sales, an appraisal, or photos of property condition. The board cannot raise your assessment because you appealed, and filing is free. If the county board’s decision doesn’t help, you can escalate to the State Board of Equalization by March 10.16Nevada Department of Taxation. NRS 361 Statutory Deadlines
Looking Up Your Parcel and Bill
The Clark County Assessor’s site lets you search any parcel by address, owner, or parcel number and see the assessed value, taxable value, and tax district.17Clark County Assessor. Search by Location Address – Parcel Number Inquiry For the current bill, payment history, and balance due, use the Treasurer’s online tax statement tool.18Clark County Treasurer’s Office. Online Tax Statement Both offices take phone questions at the Clark County Government Center.