Local Government Services (LGS) Publications
Table of Contents
Abatements and 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
Performance Audit
Property Tax – Centrally Assessed
Property Tax – Locally Assessed
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
Guidance Letters
2022
Requirements for Property Tax Appraiser Certification and Continuing Education
2019
Treatment of Underground Water Basin Assessments and Billing for Special Assessment Using an Allocation Factor Method
Guidance on NRS 354.624 Submittal of Audits, NRS 354.626 Unlawful Expenditures, and NAC 354.410 Available Resources
Percentage of Budgeted Ending Fund Balance of Local Governments Not Subject to Negotiations
School District Percentage of EFB not Subject to Negotiations
2016
Assessment of Unregistered Vehicles for Property Tax
Determination of Veterans Eligibility for Exemption from Property Tax
Assessor's Sales File Report to the Department
Standards on Lease Accounting and Reporting Requirements for Installment-Purchase Agreements
Tax Expenditures Reporting Per NRS 360.137, AB 466 - 2013 Session
Reporting Veterans Exemptions Per AB 62 - 2015 Session
2015
Nature and Uses of Special Revenue Funds and Enterprise Funds
2014
Taxability of real property located on Indian trust lands
2013
Distribution of Property Taxes Received from Renewable Energy Properties Receiving an Abatement Pursuant to NRS 701A.385
Publishing Local Government's Financial Statements Online
Including Values of Exempt Property Transfers in Real Property Transfer Tax Reporting
Requirements for Property Tax Appraiser Certification and Continuing Education
2012
Application of Exemption for Heating and Cooling Systems under NRS 701A.200
2011
Clarification of NAC 361.85 (Storage Shed) for Property Tax Exemption Purposes
2010
Application of Marshall and Swift Seismic and Wind Cost Adjustments
Application of Cost Multipliers for Exceptional Homes in the Absence of Updated Marshall and Swift Exceptional Homes Cost Guide
Collection of Data Related to Cost of Replacement of Wells
2009
Meaning and application of Nominal Consideration - NRS 375.010(1)(e)(2)