- Assessor site
- https://www.clarkcountynv.gov/government/assessor/ ↗
- Search by
- address; parcel number (APN); owner name
- Reassessment cycle
- COST-APPROACH state: taxable value = land at market + improvements at Marshall & Swift REPLACEMENT COST less 1.5%/yr depreciation (to 50 years) — purchase price is deliberately not the standard (NRS 361.227); ASSESSED value = 35% of taxable (NRS 361.225); statutory rate ceiling $3.64/$100. Reappraisal at least every 5 years (annual in Clark/Washoe). Taxable value may NOT exceed full cash value — the key appeal lever when cost exceeds market.
- Reassessment trigger
- AB 489 abatement caps the TAX BILL, not the value: 3% for primary residences + HUD-fair-market-rent rentals; everything else 2xCPI-to-8%, set per county annually. NOT automatic — file the Property Tax Cap Claim Form (default is the higher cap). New construction and use changes enter OUTSIDE the cap (NRS 361.4722); the abatement otherwise runs with the parcel — a sale does NOT reset it to uncapped, it only drops a 3% residence into the up-to-8% class until the buyer re-files; caps reset on transfer — 'shadow' value increases get realized at acquisition.
- Personal & intangible property
- Business personal property taxable at the same 35% ratio; annual declarations to the assessor; class-specific depreciation per the state manual.
- CRE forecasting note
- Commercial lives in the 2xCPI-to-8% class: the seller's abated bill carries over at closing (caps do not reset on sale) — underwrite forward growth at the county's cap schedule, and model uncapped steps only for new construction or use changes. EARLY CLOCK: notices ~December, County Board of Equalization petition by JANUARY 15, State BOE by March 10, then district court. Cost-table and depreciation evidence matters as much as comps; income evidence powers the full-cash-value ceiling argument. Mining/utility assets are centrally assessed by the state.
- Residential note
- The 3% cap requires FILING the claim form (assessors mail cards ~May; default is the higher cap — AB 377 (2025) added a low-cap claim to the recording declaration-of-value form). Low-income-rent rentals can claim the 3% cap too. Exemptions (veterans, disabled veterans, surviving spouses, blind) renew annually; no statewide senior property-tax rebate currently operates (the STAR program concluded in 2016).
RATIO CAUTION — Cost-approach taxable value x 35% — purchase price deliberately ignored.
LOW CAP LOST ON TRANSFER — Sale drops the 3% residential cap to the up-to-8% class until the buyer re-files — but the abated bill itself carries with the parcel; caps never reset to uncapped.
FILING REQUIRED RELIEF — 3% cap requires the claim form; default is the higher cap.
STR CLASSIFICATION — Low-rent rentals can claim the 3% cap; higher-rent/STR use = 8% class.
APPEAL DEADLINE — Jan 15 CBE deadline — among the earliest in the country.
CENTRAL ASSESSMENT CARVEOUT — Mines/utilities state-assessed.
Note: Las Vegas — ~70% of state population. Rich official pages on cost-approach + abatement mechanics; hosts the statewide Nevada Assessors roster.
Primary sources: Clark/Douglas/Carson City/Washoe official assessor pages; NV Dept. of Taxation; NRS 361.225/.227/.4547/.4722-.4735; statewide assessor roster (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.