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Nevada Revised Statutes
Property Tax
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Section
361.010
Definitions.
Section
361.013
"Billboard" defined.
Section
361.015
"Bona fide resident" defined.
Section
361.017
"Camper shell" defined.
Section
361.020
"Fiscal year" defined.
Section
361.025
"Full cash value" defined.
Section
361.027
"Geothermal resource" defined.
Section
361.028
"Manufactured home" defined.
Section
361.029
"Mobile home" defined.
Section
361.030
"Personal property" defined.
Section
361.032
"Property of an interstate or intercounty nature" defined.
Section
361.035
"Real estate" and "real property" defined.
Section
361.040
"Resident" defined.
Section
361.042
"Slide-in camper" defined.
Section
361.043
"Taxable value" defined.
Section
361.044
County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.
Section
361.045
Taxable property.
Section
361.050
United States property exempted.
Section
361.055
Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.
Section
361.060
Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.
Section
361.061
Property related to public use of privately owned airport exempted; exclusion.
Section
361.062
Property of trusts for furtherance of public functions exempted.
Section
361.065
Property of school districts and charter schools exempted.
Section
361.067
Vehicles exempted.
Section
361.068
Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.
Section
361.069
Household goods and furniture exempted; exclusion of rental property.
Section
361.070
Drainage ditches, canals and irrigation systems exempted.
Section
361.073
Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.
Section
361.075
Exemption of unpatented mines and mining claims.
Section
361.077
Exemption of property used for control of air or water pollution.
Section
361.078
Exemption of residential property containing shelter protecting against radioactive fallout.
Section
361.080
Exemption of property of surviving spouses.
Section
361.082
Exemption of portions of qualified low-income housing projects.
Section
361.083
Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.
Section
361.084
Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters.
Section
361.085
Exemption of property of persons who are blind.
Section
361.086
Exemption of certain property used for housing elderly persons or persons with disabilities.
Section
361.087
Exemption of residential improvements made to remove barriers to persons with disabilities.
Section
361.088
Exemption of property of Nathan Adelson Hospice.
Section
361.090
Veterans’ exemptions.
Section
361.091
Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran.
Section
361.095
Exemptions of veterans’ organizations.
Section
361.096
Exemption of certain property leased or rented to charter school.
Section
361.098
Exemption of property of charitable foundations established by Board of Regents of University of Nevada.
Section
361.099
Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.
Section
361.0435
County assessor: Dissemination to public of information concerning taxation of property.
Section
361.0445
Provision of certain information regarding property taxes on Internet.
Section
361.0447
Report to county treasurer of change in ownership of residential real property.
Section
361.0605
Property related to public use of privately owned park exempted; exclusion.
Section
361.0683
Partial abatement of taxes imposed on personal property located at new or expanded data center. [Effective through December 31, 2056.]
Section
361.0687
Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2032.]
Section
361.0687
Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.]
Section
361.0905
Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.
Section
361.100
Exemption of property of university fraternities and sororities.
Section
361.105
Exemptions of nonprofit private schools.
Section
361.106
Exemption of property of certain apprenticeship programs.
Section
361.107
Exemption of property of Pershing County Kids, Horses, Rodeo Inc.
Section
361.110
Exemptions of certain organizations.
Section
361.111
Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.
Section
361.115
Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.
Section
361.125
Exemption of churches, chapels and land used exclusively for worship.
Section
361.130
Exemption of public cemeteries and graveyards.
Section
361.132
Exemption of certain private cemeteries and places of burial.
Section
361.135
Exemptions of certain lodges, societies and similar charitable or benevolent organizations.
Section
361.140
Exemptions of certain charitable corporations.
Section
361.145
Exemptions of noncommercial theaters.
Section
361.150
Exemptions of volunteer fire departments.
Section
361.155
Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.
Section
361.157
Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions.
Section
361.159
Exempt personal property subject to taxation if used in business conducted for profit; exceptions.
Section
361.160
"Personal property in transit" defined; exceptions.
Section
361.165
Warehouse books and records: Designation of "no situs" property; contents; inspection.
Section
361.180
Civil action for collection of taxes evaded.
Section
361.185
Penalty for false statement.
Section
361.186
Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.
Section
361.187
Applicability of exemption to owner of leased art.
Section
361.189
Parceling system.
Section
361.190
Manner of description until parceling system established.
Section
361.195
Land surveyed under authority of United States.
Section
361.200
City lots.
Section
361.205
Description with reference to map or plat.
Section
361.210
Description with reference to unofficial map filed with county assessor or county commissioners.
Section
361.215
Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.
Section
361.220
Description by metes and bounds.
Section
361.221
Certification required; Appraiser’s Certification Board; examinations.
Section
361.222
Temporary certificate.
Section
361.223
Continuing education: Annual training requirement; waiver.
Section
361.224
Effect of failure to meet requirements for continuing education.
Section
361.225
Rate of assessment.
Section
361.227
Determination of taxable value.
Section
361.228
Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.
Section
361.229
Adjustment of actual age of improvements in computation of depreciation.
Section
361.233
Assessment and valuation of real property within common-interest community.
Section
361.235
Assessment of corporate stock and property of partnership; taxation of corporate property.
Section
361.240
Assessment of undivided property of deceased and insane persons; payment of taxes.
Section
361.244
Classification of mobile or manufactured homes and factory-built housing as real property.
Section
361.245
Personal property subject to security interest.
Section
361.260
Method of assessing property for taxation; appraisals and reappraisals.
Section
361.261
Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.
Section
361.263
Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.
Section
361.265
Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.
Section
361.275
Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.
Section
361.280
District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.
Section
361.295
Assessment of real property by two counties: Examination and determination by Department.
Section
361.300
Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.
Section
361.305
Preparation by county assessor of maps or plats of city blocks and subdivisions.
Section
361.310
Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.
Section
361.315
Meetings to establish valuation for purposes of assessment.
Section
361.318
Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.
Section
361.320
Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.
Section
361.321
Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.
Section
361.323
Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.
Section
361.325
Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.
Section
361.330
Effect of noncompliance on assessment and collection of taxes.
Section
361.333
Procedure.
Section
361.334
Definitions.
Section
361.335
Notice of completion of assessment roll and of meeting of county board of equalization.
Section
361.340
County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.
Section
361.342
Date of postmark deemed date of filing of appeal.
Section
361.345
Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation.
Section
361.350
List of assessments increased by county board of equalization; hearing before State Board of Equalization.
Section
361.355
Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.
Section
361.356
Appeal to county board of equalization where inequity exists.
Section
361.357
Appeal to county board of equalization where full cash value of property is less than its taxable value.
Section
361.360
Appeals to State Board of Equalization.
Section
361.362
Appeal on behalf of owner of property.
Section
361.365
Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.
Section
361.375
State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.
Section
361.380
Meetings of State Board of Equalization; notice.
Section
361.385
Public sessions; persons may appear by attorney or file statements.
Section
361.390
Duties of county assessor; projections for current and upcoming fiscal years.
Section
361.395
Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.
Section
361.400
Appeals from action of county boards of equalization.
Section
361.402
Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining.
Section
361.403
Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.
Section
361.405
Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.
Section
361.410
Judicial review: Availability and restrictions; prosecution and defense; burden of proof.
Section
361.420
Payment of taxes under protest; action for recovery of taxes; limitation of action.
Section
361.425
Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest.
Section
361.430
Burden of proof on plaintiff in action brought under NRS 361.420.
Section
361.435
Consolidation of actions; venue.
Section
361.445
Basis for property taxation.
Section
361.450
Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.
Section
361.453
Limitation on total ad valorem tax levy; exceptions.
Section
361.454
Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.
Section
361.455
Procedure for reducing combined rate within statutory limitation; revised budgets.
Section
361.457
Establishment of combined tax rate: Prohibited agreements between local governments.
Section
361.460
Levy of tax rate by county commissioners: Resolution.
Section
361.463
Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.
Section
361.465
Extension and delivery of tax roll after levy.
Section
361.470
Tax receiver charged with full amount of taxes levied.
Section
361.471
Definitions.
Section
361.475
County treasurers to be tax receivers.
Section
361.480
Notice to taxpayers; individual tax bills.
Section
361.482
Collection of tax levied by State.
Section
361.483
Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.
Section
361.484
Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.
Section
361.485
Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.
Section
361.486
Payment of interest on overpayment of taxes.
Section
361.505
Migratory property: Definition; placement on unsecured tax roll; proration of tax.
Section
361.510
Preparation of blank receipts for payment of taxes on movable personal property.
Section
361.525
Penalties for tax receiver giving other than required receipts.
Section
361.530
Reservation and disposition of commission on personal property tax collected.
Section
361.535
Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property.
Section
361.545
Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.
Section
361.550
Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.
Section
361.555
Actions against county auditor for losses sustained by State and county through defalcation of county assessor.
Section
361.560
Action to recover personal property tax.
Section
361.561
Applicability to certain vehicles.
Section
361.562
Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.
Section
361.565
Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.
Section
361.567
Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment.
Section
361.570
Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.
Section
361.577
Costs of abating nuisance chargeable against property held by county treasurer.
Section
361.580
Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.
Section
361.585
Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.
Section
361.590
Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.
Section
361.595
Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.
Section
361.600
Limitation of action to recover land sold for taxes.
Section
361.603
Acquisition by local government or Nevada System of Higher Education of property held in trust.
Section
361.604
Acquisition by Indian tribe of property held in trust.
Section
361.605
Rental of property held in trust; application of rents.
Section
361.606
Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.
Section
361.607
Leases for development of oil, gas and geothermal resources: Procedure for leasing.
Section
361.608
Leases for development of oil, gas and geothermal resources: Term of lease.
Section
361.610
Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property.
Section
361.615
Liability of county treasurer for failure to perform duties of trust.
Section
361.620
Payment of penalties, interest and costs into county general fund.
Section
361.625
Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.
Section
361.630
Service of tax receipt upon district attorney: Effect; liability for negligence.
Section
361.635
Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.
Section
361.640
Additional bond of district attorney.
Section
361.645
Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.
Section
361.650
Parties; venue and jurisdiction.
Section
361.655
Form of complaint by district attorney.
Section
361.660
Complaint and summons may contain more specific description of property than is contained in assessment roll.
Section
361.665
Issuance of summons.
Section
361.670
Service of summons on personal defendant and real estate and improvements.
Section
361.675
Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.
Section
361.680
Form of notice of action by district attorney.
Section
361.685
Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.
Section
361.690
Entry of default and final judgment on failure of defendant to appear.
Section
361.695
Answer of defendant.
Section
361.700
Judgments, liens and execution.
Section
361.705
Effect of deeds derived from sale of real property.
Section
361.710
Applicability of NRS, N.R.C.P. and NRAP to proceedings.
Section
361.715
Fees of officers; taxing and apportionment of costs.
Section
361.720
Duties of district attorney on collection of delinquent taxes.
Section
361.725
Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.
Section
361.730
Penalties for district attorney failing or refusing to pay over tax money.
Section
361.731
"Tax lien" defined.
Section
361.732
Issuance of duplicate certificate of assignment.
Section
361.733
Commencement of action for collection by assignee; notice of action and claim.
Section
361.736
Definitions.
Section
361.737
"Property tax accrued" defined.
Section
361.738
Filing, form, contents and execution of claims; availability of forms.
Section
361.739
Attachment of liens for postponed amounts; collection of postponed amounts.
Section
361.745
Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.
Section
361.755
Apportionment of taxes by county treasurers.
Section
361.765
Correction of clerical and typographical errors on tax rolls.
Section
361.767
Assessment of personal property that was not assessed or was underassessed.
Section
361.768
Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.
Section
361.769
Assessment of real property not on secured roll.
Section
361.770
Assessment of newly constructed real property as personal property when not assessed for current tax year.
Section
361.773
Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.
Section
361.777
Priority of partial abatements and partial exemptions from taxation.
Section
361.780
Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.
Section
361.790
Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.
Section
361.797
Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.
Section
361.900
Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.
Section
361.905
Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.
Section
361.910
Duration of validity.
Section
361.915
Relinquishment.
Section
361.920
Allodial Title Trust Account; regulations of State Treasurer.
Section
361.1565
Certain exemptions reduced to extent of exemption from governmental services tax.
Section
361.2212
Petition to review criminal history of person to determine whether criminal history disqualifies person from obtaining certificate.
Section
361.2224
Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]
Section
361.2225
Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]
Section
361.2226
Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]
Section
361.2227
Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal.
Section
361.2242
Department of Taxation prohibited from denying application for certificate based solely on immigration or citizenship status; applicant without social security number authorized to provide alternative personally identifying number; disclosure and confidentiality of social security number and alternative personally identifying number.
Section
361.2275
Determination of status of property as leased or used.
Section
361.2285
Adoption of regulations regarding use of income approach for valuation of real property used to conduct business.
Section
361.2445
Conversion of mobile or manufactured home from real to personal property.
Section
361.3205
Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.
Section
361.4535
Projections of revenue from ad valorem taxes: Duties of county assessors and Department.
Section
361.4545
Publication of informational notices regarding tentative budgets and tax rates.
Section
361.4547
Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation.
Section
361.4712
"Ad valorem taxes levied in a county" defined.
Section
361.4715
"Combined overlapping tax rate" defined.
Section
361.4721
"Taxing entity" defined.
Section
361.4722
Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.
Section
361.4723
Partial abatement of taxes levied on certain single-family residences.
Section
361.4724
Partial abatement of taxes levied on certain residential rental dwellings.
Section
361.4725
Exemption from partial abatements following certain fluctuations in taxable value of property.
Section
361.4726
Exemption from partial abatements for certain new taxes and increases in existing taxes.
Section
361.4727
Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.
Section
361.4728
Levy of tax upon approval of voters at rate that is exempt from partial abatements.
Section
361.4729
Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.
Section
361.4732
Effect of annexation of real property to taxing entity.
Section
361.4733
Adoption of regulations by Committee on Local Government Finance.
Section
361.4734
Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.
Section
361.4735
Penalty for false claim of partial abatement.
Section
361.4835
Waiver of all or part of interest and penalty for late payment of taxes.
Section
361.5605
County commissioners may designate county treasurer to collect personal property taxes.
Section
361.5607
Designation of taxes on personal property as uncollectible.
Section
361.5625
Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.
Section
361.5641
Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.
Section
361.5643
Issuance of sticker by county assessor.
Section
361.5644
Penalty for noncompliance; seizure and sale of mobile or manufactured home.
Section
361.5648
Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.
Section
361.7303
Definitions.
Section
361.7307
"Assignee" defined.
Section
361.7311
Agreements for assignment of tax liens.
Section
361.7312
Assignment of tax lien by county treasurer.
Section
361.7314
Posting of bond by assignee; exception.
Section
361.7316
Time and conditions of assignment.
Section
361.7318
Certificate of assignment: Issuance; contents; security interest.
Section
361.7322
Record of assignment.
Section
361.7326
Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.
Section
361.7362
"Claim" defined.
Section
361.7364
"Household" defined.
Section
361.7366
"Income" defined.
Section
361.7368
"Occupied by the owner" defined.
Section
361.7372
"Single-family residence" defined.
Section
361.7374
Powers and duties of Department.
Section
361.7376
Eligibility to file claim for postponement; maximum amount that may be postponed.
Section
361.7378
Determination of claimant for household.
Section
361.7382
Action by county treasurer on claims; review of decisions on claims.
Section
361.7384
Confidentiality of information contained in claims.
Section
361.7386
Issuance, contents and recording of certificates of eligibility.
Section
361.7388
Accrual of interest on amounts postponed.
Section
361.7392
Submission of request for statement of amount postponed; preparation and provision of statement.
Section
361.7394
Time when postponed amounts become due; payments authorized before amounts become due.
Section
361.7396
Denial or revocation of claims; penalty and assessment upon revocation.
Section
361.7398
Criminal penalty.
Section
361.47111
"Ad valorem taxes" defined.
Section
361.47285
Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters.