NV Property Tax Cap
The Nevada State Legislature has enacted a law to provide property tax relief, potentially benefiting qualified homeowners with a 3% cap on their taxes.
Not sure about your property tax increase cap? If uncertain, your property could default to a higher tax abatement ("high cap") until you file a qualifying claim.
What is the NV Real Property Tax Abatement?
NRS 361.4723 provides a tax abatement by capping tax increases at 3% for primary residences (single-family houses, townhouses, condos, or manufactured homes).
Only one property owned in Nevada can be designated as a primary residence.
All other properties owned fall under the "Other" tax rate cap, which can go up to 8%.
Some rental properties that meet low-income rent limits may also qualify for the 3% cap.
How do I file my abatement claim?
The County’s Tax Abatement webpage states that their Office mails postcards to homeowners, newly constructed homes, and parcels that have had other changes that may qualify for a 3% cap on their tax bill.
These postcards must be returned by June to take effect for the upcoming fiscal year.
If you don’t return the postcard, your property will stay at the higher abatement until you file a qualifying claim.
After the assessor updates their records, this information is sent to the Treasurer’s Office to adjust taxes.
Refinance, Trust, or Change of Ownership
Claim forms are sent out for ownership changes, completed construction, significant changes in the owner’s name or address.
Any recorded ownership document will cancel your Owner Occupied 3% abatement.
You must complete a new postcard if the Assessor's records update the document number to keep the 3% abatement next year.
Your tax abatement won’t be affected by a refinance unless it involves an ownership document.
Low-Income Rental Abatement Claim
In April or May, rental affidavit letters are sent to owners of residential rental properties (duplexes, triplexes, fourplexes, and apartments).
These letters explain eligible rental rates for the 3% tax cap.
A property management company managing a rental property may complete the form for the Owner/Landlord with a copy of the management agreement or other documentation showing the authority to sign.
How do I check my tax cap percentage?
You can check your tax cap percentage by visiting the Treasurer's Property Account Inquiry webpage.
If you have trouble with the Treasurer’s webpage, follow these steps:
Go to Clark County’s Real Property Records page (clarkcountynv.gov).
Click on Address: Enter the Street Number (no space after the last number), Street Name (only the name, without Dr., Ave, St, etc), and click Submit.
Find your Location Address and click on its Parcel Number highlighted in blue.
Scroll to the middle of the page and click on “Click here for Treasurer Information regarding real property taxes” in blue.
Near the top left, find the Property Characteristics section and you will see Tax Cap Increase Pct. listed underneath it.
What to do if my primary residence tax cap is over 3%?
If your primary residence tax cap exceeds 3% and you haven't returned the postcard, contact the assessor’s office.
Submit a “Tax Abatement Form” to declare your home as your primary residence.
Drop off the form at the assessor's office or email it to: AOCustomerServiceRequests@ClarkCountyNV.gov by June 30 to avoid a higher tax cap increase next fiscal year (they don’t handle changes over the phone).
Need more info?
Call or visit the following Clark County website for more information.
Websites
Phone Numbers
Clark County Assessor’s Office
Clark County Treasurer’s Office
