Local Government Services (LGS) Publications

Table of Contents

Abatements and Exemptions

Property Tax Abatement Annexation

Property Tax Abatement Annexation Excel Worksheets

Consumer Price Index (CPI) Adjustment for Exemptions

Cost of Collection Report - Exemption of Personal Property Tax Bills

Approval of Exemptions, as authorized under NRS 361.038(2) where Administrative Costs Exceed Revenue from Tax on Personal Property for Application next Fiscal Year:

Fair Market Rents for Rental Abatement

Published tables of fair market rents to be used in determining whether rental properties are eligible for the 3% abatement pursuant to NRS 361.4724. NRS 361.4724 requires a comparison of the rents collected from a rental property to the fair market rent for the county in which the dwelling is located, as most recently published by the Department of Housing and Urban Development (HUD).

General Abatement Factors (Tax Cap)

The Department of Taxation has published the preliminary general tax cap table for use by county officials to forecast the amount of property taxes that must be abated in each county. The tax cap provides property owners relief from rising property values by capping the amount of property taxes which can be assessed.

Top Ten Highest Assessed Value Taxpayers

Nevada Property Tax

Nevada Property Tax Elements and Applications

Property Tax Elements & Applications 2024

Nevada County Websites

Assessor and Treasurer Pages are available on each county website. Please navigate to the appropriate page for information on property tax.

Performance Audit

Performance Audit Files

Property Tax – Centrally Assessed

Capitalization Rate Study

Secured Property Tax Roll

Unsecured Property Tax Roll

Property Tax – Locally Assessed

Golf Course Tables

Land Use Code Manual

Personal Property Manual

The schedules presented herein are interpretive guidelines for use by county assessors to establish taxable value, pursuant to the requirements of NRS 361.227(4) and NAC 361.1365 and 361.1375.

Assessment Ratio Studies

NRS 361.333 requires the Department to determine the ratio of the assessed value of each type or class of property, for which the county assessor has the responsibility of assessing in each county, to the taxable value of that property as determined by the Department through appraisals of individual parcels. The ratio is in compliance with statute if the ratio of assessed value to taxable value is more than 32 percent or less than 36 percent.

Rural Building Cost Manual

The Rural Building Costs Manual is intended to be an assessment tool to standardize and streamline improvement valuations for the types of properties identified in three sections of the manual.

Property Tax – General

Statistical Analysis of the Roll (SAR)

The Statistical Analysis of the Roll, compiled by the Division of Excise & Local Government Services, lists the statistics pertaining to each county's reported assessment activity. It contains the total assessed values for all categories of property, the number of parcels or assessments, the number and value of exemptions, and the acreage in each real property category.

Other Publications

2024-2025 County Board of Equalization (CBE) Hearing Guidelines Manual

2024-25 CBE Manual.pdf

Supplement to Hearing Guidelines Manual - OML Legislative Amendments

Supplement to Hearing Guidelines Manual – OML Legislative Amendments.pdf

Guidance Letters

2022

Guidance Letter 22-001 supersedes 13-001
Requirements for Property Tax Appraiser Certification and Continuing Education

2019

Guidance Letter 19-004 supersedes 15-001 and 11-001
Treatment of Underground Water Basin Assessments and Billing for Special Assessment Using an Allocation Factor Method
Guidance Letter 19-003
Guidance on NRS 354.624 Submittal of Audits, NRS 354.626 Unlawful Expenditures, and NAC 354.410 Available Resources
Guidance Letter 19-002
Percentage of Budgeted Ending Fund Balance of Local Governments Not Subject to Negotiations
Guidance Letter 19-001
School District Percentage of EFB not Subject to Negotiations

2016

Guidance Letter 16-007
Assessment of Unregistered Vehicles for Property Tax
Guidance Letter 16-006
Determination of Veterans Eligibility for Exemption from Property Tax
Guidance Letter 16-005 supersedes 10-005
Assessor's Sales File Report to the Department
Guidance Letter 16-004
Standards on Lease Accounting and Reporting Requirements for Installment-Purchase Agreements
Guidance Letter 16-003
Tax Expenditures Reporting Per NRS 360.137, AB 466 - 2013 Session
Guidance Letter 16-002
Reporting Veterans Exemptions Per AB 62 - 2015 Session

2015

Guidance Letter 15-002
Nature and Uses of Special Revenue Funds and Enterprise Funds

2014

Guidance Letter 14-001
Taxability of real property located on Indian trust lands

2013

Guidance Letter 13-004
Distribution of Property Taxes Received from Renewable Energy Properties Receiving an Abatement Pursuant to NRS 701A.385
Guidance Letter 13-003
Publishing Local Government's Financial Statements Online
Guidance Letter 13-002
Including Values of Exempt Property Transfers in Real Property Transfer Tax Reporting
Guidance Letter 13-001
Requirements for Property Tax Appraiser Certification and Continuing Education

2012

Guidance Letter 12-001
Application of Exemption for Heating and Cooling Systems under NRS 701A.200

2011

Guidance Letter 11-002 amendment to 10-004
Clarification of NAC 361.85 (Storage Shed) for Property Tax Exemption Purposes

2010

Guidance Letter 10-003
Application of Marshall and Swift Seismic and Wind Cost Adjustments
Guidance Letter 10-002
Application of Cost Multipliers for Exceptional Homes in the Absence of Updated Marshall and Swift Exceptional Homes Cost Guide
Guidance Letter 10-001
Collection of Data Related to Cost of Replacement of Wells

2009

Guidance Letter 09-001
Meaning and application of Nominal Consideration - NRS 375.010(1)(e)(2)