Nevada Warranty Deed: Requirements, Recording, and Transfer Tax

A Nevada warranty deed transfers ownership of real estate and gives the buyer enforceable promises about the condition of the title. How strong those promises are depends on the words used inside the deed. Using the phrase “grant, bargain and sell” automatically creates covenants under NRS 111.170 that protect you against title problems the seller caused. Adding express general warranty language extends those promises to defects from any source, including problems that predate the seller’s ownership.¹

What “Grant, Bargain and Sell” Actually Promises

When a Nevada deed uses the operative words “grant, bargain and sell” to convey a fee simple estate, NRS 111.170 implies two covenants without the parties writing them out. First, the grantor warrants that they have not already conveyed the same property to someone else. Second, the grantor warrants the property is free from encumbrances caused or allowed by the grantor. The statute also implies a covenant of quiet enjoyment, meaning the grantor will defend the buyer’s possession against claims made by anyone whose interest comes through the grantor.¹

Read the statute carefully and you’ll see the key phrase: “done or suffered from the grantor.” The covenants cover problems the seller caused or allowed, not problems created by prior owners. If someone two sales back granted an easement that never surfaced in the chain of title, the statutory covenants alone would not reach it. In other states this narrower promise is called a special warranty.

NRS 111.170 also makes clear that these implied covenants can be sued on as if they had been written into the deed in full. If the seller breaches one of them, you have a direct legal claim.

When a Nevada Warranty Deed Covers More Than the Seller’s Acts

Many Nevada warranty deeds go beyond the statutory minimum by adding express covenants that warrant the title against defects from any source, not just the grantor’s own acts. That broader language is what turns the deed into a true general warranty. If you’re the buyer, the title on the document matters less than the operative clauses inside it. A paper labeled “warranty deed” that only says “grant, bargain and sell” gives you the narrower statutory covenants and nothing more. Look for express general warranty language before you close.

The practical difference shows up in damages. If a covered defect surfaces later, a buyer with full general warranty covenants can recover from the seller even when the problem predates the seller’s ownership. A buyer relying only on the statutory covenants is limited to defects the seller personally caused or allowed. Typical damages include the cost of clearing the defect, such as paying off an undisclosed lien, along with related escrow and attorney costs.

Warranty Deed vs. Quitclaim Deed

At the other end of the spectrum sits the quitclaim deed. The grantor transfers whatever interest they may hold and makes no promises about whether that interest is valid, complete, or free of encumbrances. If the title is defective, the buyer has nothing to sue on. Quitclaim deeds show up most often in transfers between family members, divorcing spouses, and transfers into a trust, where the parties already know the title history and don’t need the warranty protection.

Between warranty and quitclaim, the choice is really about who bears the risk of a hidden title problem. A warranty deed puts that risk on the seller. A quitclaim leaves it with the buyer.

What the Deed Must Contain

Nevada requires every deed to be signed by a person of lawful age or their authorized agent, then acknowledged or proved before it can be recorded.² Beyond that, several specific items must appear in the document itself, or the recorder will reject it.

The full legal names of the grantor and grantee, with the grantee’s mailing address, as required by NRS 111.312.
The Assessor’s Parcel Number in the top left corner of the first page, if the county has assigned one. The recorder won’t verify it but will reject a deed that leaves it out.
A legal description of the property. A street address alone is not enough; you need a metes-and-bounds description, a lot and block reference from a recorded plat, or another legally recognized description.
Vesting language when there is more than one grantee, specifying joint tenancy with right of survivorship, tenancy in common, or community property. This controls what happens on death or sale.
The granting clause containing “grant, bargain and sell,” plus any express warranty covenants you want in the deed.

Notarization and Page Formatting

Before recording, the grantor must sign in front of a Nevada notary public, who verifies the signer’s identity and attaches an acknowledgment certificate with an official seal. NRS 111.240 requires every written conveyance of real property to be acknowledged or proved and certified under Chapter 111 and NRS 240.161 through 240.169.¹ An unacknowledged deed cannot be recorded, though NRS 111.315 keeps the deed valid and binding between the parties even if it never gets recorded. Nevada doesn’t require witnesses. Notary fees are capped at $15 for the first signature and $7.50 for each additional one.³

County recorders also enforce physical formatting. Pages need one-inch margins on the left, right, and bottom. The first page needs a three-inch by three-inch blank space in the upper right for the recording stamp, and later pages need a one-inch top margin.⁴ Non-conforming documents can be returned, though recorders have some discretion to accept them.

Recording the Deed and What It Costs

Once notarized, the deed goes to the county recorder in the county where the property sits. You can file in person, by mail, or through electronic recording.

NRS 247.305 sets a base recording fee of $25 per document. Every county adds a mandatory $7 fee, and counties can tack on up to $5 in discretionary fees plus up to $6 more by local ordinance, which brings the maximum to $43.⁵ Washoe County charges the full $43.⁶ Confirm the current fee with the recorder in your county. After payment, the deed receives an instrument number and is indexed in the official records, usually within a few business days.

Declaration of Value and the Real Property Transfer Tax

Every deed submitted for recording in Nevada must come with a Declaration of Value form prescribed by the Nevada Tax Commission.⁷ The form discloses the consideration paid, and the recorder uses it to calculate the transfer tax. File without it and your deed will be rejected on the spot. The form must be signed under penalty of perjury by the grantee, the grantor, or an authorized agent, and both parties share liability for the taxes owed.⁸ The current version is available from the Nevada Department of Taxation.⁹

Nevada’s Real Property Transfer Tax applies to any deed conveying real estate for consideration above $100. The base rate under NRS 375.020 varies by county population, and additional taxes under NRS 375.023 and 375.026 bring the combined effective rate to roughly $1.95 per $500 of value in most counties, $2.05 in Washoe and Churchill Counties, and $2.55 in Clark County.¹⁰ On a $400,000 Clark County home, the tax comes out to about $2,040. Buyer and seller are jointly and severally liable, so the recorder can collect from either side regardless of what the purchase agreement says.⁸

Common Exemptions

NRS 375.090 exempts several categories of transfer. The most frequently used ones include:⁸

Transfers into or out of a trust made without consideration, if a certificate of trust is presented at recording.
Transfers to a person within the first degree of lineal consanguinity or affinity, meaning a parent, child, or spouse.
Transfers between former spouses that carry out a divorce decree.
Transfers to the United States, any state, or any political subdivision.
Transfers between a business entity and its parent, subsidiary, or identically owned affiliate, unless the entity was formed to avoid the tax.
Transfer-on-death deeds that take effect at the grantor’s death under NRS 111.655 through 111.699.

You still file the Declaration of Value for an exempt transfer, but you indicate the exemption number. The recorder confirms the exemption applies before waiving the tax.

If a Title Defect Appears After Closing

If a title problem surfaces after the sale, you can sue the grantor for breaching the warranty covenants, and NRS 111.170 confirms that the implied covenants are enforceable as if written into the deed in full. Recoverable damages generally include the cost of clearing the defect plus related expenses such as escrow fees and attorney costs. The scope of what you can recover tracks the scope of the covenants: statutory covenants reach only defects the seller caused, while express general warranty covenants reach defects from any source.

Warranty covenants have a practical weakness, though. They are promises from the seller, and if the seller is judgment-proof, bankrupt, or impossible to find years later, the promises don’t help much. Title insurance fills that gap. The title company searches public records before closing, defends your ownership if a covered defect appears, and pays out regardless of the seller’s financial condition. Most Nevada residential closings use both: the deed gives you a legal claim against the seller, and the policy gives you a financially backed guarantee behind it.

Federal Reporting Triggered by the Sale

A Nevada real estate sale can also trigger federal reporting the parties need to plan for. The person responsible for closing, usually the title company or escrow officer, must file IRS Form 1099-S to report the sale proceeds.¹¹ There is no meaningful dollar threshold; any sale generally requires a 1099-S unless an exemption applies. For a principal residence, the closing agent can skip the form if the seller certifies under section 121 that the full gain is excludable, up to $250,000 for single filers or $500,000 for a married couple. Without that certification, the form is filed.

If the seller is a foreign person, the buyer must withhold 15% of the gross sales price under the Foreign Investment in Real Property Tax Act and send it to the IRS.¹² A reduced 10% rate applies if the property will be the buyer’s residence and the price is $1,000,000 or less. The withholding obligation disappears for residential properties sold at $300,000 or less when the buyer intends to use the property as a residence.¹³ Because FIRPTA is calculated on the gross price rather than profit, the dollar amounts can be large.

1
Nevada Legislature. Nevada Code Chapter 111 – Estates in Property; Conveyancing and Recording
2
Nevada Legislature. Nevada Code 111.105 – Conveyances by Deed
3
Nevada Legislature. Nevada Code Chapter 240 – Notaries Public and Commissioned
4
Nye County, NV Official Website. General Recording Requirements
5
Nevada Legislature. Nevada Code Chapter 247 – County Recorders
6
Washoe County. Recorder’s Office – Fees
7
Cornell Law Institute. Nevada Code NAC 375.180 – Declaration of Value; Claim for Refund of Overpayment; Date for Submission of Claim
8
Nevada Legislature. Nevada Code Chapter 375 – Taxes on Transfers of Real Property
9
Nevada Department of Taxation. State of Nevada Declaration of Value Form
10
Recorders Association of Nevada. Property Transfer Tax
11
Internal Revenue Service. Instructions for Form 1099-S (12/2026)
12
Internal Revenue Service. FIRPTA Withholding
13
Office of the Law Revision Counsel. 26 U.S. Code 1445 – Withholding of Tax on Dispositions of United States Real Property Interests