Property Tax
The Nevada Property Tax imposes a tax on properties that span within counties and across county borders within Nevada or extend into other states.
Table of Contents
Centrally Assessed Property
About Centrally Assessed Property
Centrally Assessed Property
The Centrally Assessed Properties Section is responsible for the valuation, assessment, collection and distribution of ad valorem ("according to value") taxes related to property of an interstate or inter-county nature. Approximately 300 interstate or inter-county properties owned by airlines, railroads, telecommunications, electric power, gas pipeline, private carlines and water companies are valued by the Centrally Assessed Properties Section. See NRS 361.320.
In addition, the real and personal property associated with mines is valued by the Centrally Assessed Properties Section. Approximately 180 secured and unsecured mining property valuations are then transmitted to county assessors for property tax assessment and collection. See NRS 362.100(1)(b).
Centrally Assessed Properties is also responsible for the administration of the Net Proceeds of Minerals Tax. Every person extracting any mineral is required to file a statement showing the gross yield, royalties paid and claimed net proceeds from each geographically separate operation where a mineral is extracted. The Centrally Assessed Properties Section reviews the reported information and computes taxes due. There are approximately 103 net proceeds operators currently reporting to Taxation as well as 388 royalty reporters. See NRS 362.100(1)(a).
The Department of Taxation also collects and distributes the Net Proceeds of Minerals Tax and the property tax from interstate or inter-county properties to the counties.
If your company has never been centrally assessed by the State of Nevada Department of Taxation, please call Sorin Popa, Central Assessed Property Supervisor at (775)684-2011.
Property Tax Forms for Centrally Assessed Property
Utility and Transportation Properties Overview
The Centrally Assessed Properties Section is responsible for the valuation, assessment, collection and distribution of ad Valorem ("according to value") taxes related to the operating property of an interstate or Intercounty nature, such as those owned by airlines, railroads, telecommunications, electric power, gas pipeline, private carlines and water companies. See NRS 361.320.
If your company has never been centrally assessed by the State of Nevada Department of Taxation, please call Sorin Popa, Central Assessed Property Supervisor at (775)684-2011.
Airline Industry
If you own or manage an airline and know the company is centrally assessed by the Department of Taxation, please see the link to forms with the accompanying directions below.
Annual Property Tax Reports: File all requested information on or before March 31st of the current calendar year. Exception: Companies new to the Centrally Assessed tax roll should contact us at the Department of Taxation. We will then send the appropriate forms and their respective due dates.
The Department may, for good cause, grant extensions for up to one 45-day period, provided a written request is received prior to March 31 and provided the request contains good cause for the delay in filing.
Energy Industry and Municipal Electrics
- Energy Industry: The Department may, for good cause, grant extensions for up to one 45-day period, provided a written request is received prior to March 31 and provided the request contains good cause for the delay in filing.
- Municipal Electrics: File all requested information on or before March 31st of the current calendar year. Exception: Companies new to the Centrally Assessed tax roll should contact us at the Department of Taxation. We will then send the appropriate forms and their respective due dates.
Annual Property Tax Reports: If you manage a municipal electric and know it is centrally assessed by the Department of Taxation, please see the list of forms with directions.
Gas and Pipeline
The Department may, for good cause, grant extensions for up to one 45-day period, provided a written request is received prior to March 31 and provided the request contains good cause for the delay in filing.
Annual Property Tax Reports: If you manage a municipal electric and know it is centrally assessed by the Department of Taxation, please see the list of forms with directions.
Private Carlines
If you own or manage a private carline and know the company is centrally assessed by the Department of Taxation, please see the list of forms with the accompanying directions below.
Annual Property Tax Reports: File all requested information on or before March 31st of the current calendar year. Exception: Companies new to the Centrally Assessed tax roll should contact us at the Department of Taxation. We will then send the appropriate forms and their respective due dates.
Railroad Industry
If you manage a railroad company and know the company is centrally assessed by the Department of Taxation, please see the list of forms with the accompanying directions below.
Annual Property Tax Reports: File all requested information on or before March 31st of the current calendar year. Exception: Companies new to the Centrally Assessed tax roll should contact us at the Department of Taxation. We will then send the appropriate forms and their respective due dates.
The Department may, for good cause, grant extensions for up to one 45-day period, provided a written request is received prior to March 31 and provided the request contains good cause for the delay in filing.
Telecommunications
If you manage a telecommunications company and know the company is centrally assessed by the Department of Taxation, please see the list of forms with the accompanying directions below.
Annual Property Tax Reports: File all requested information on or before March 31st of the current calendar year. Exception: Companies new to the Centrally Assessed tax roll should contact us at the Department of Taxation. We will then send the appropriate forms and their respective due dates.
The Department may, for good cause, grant extensions for up to one 45-day period, provided a written request is received prior to March 31 and provided the request contains good cause for the delay in filing.
Mining Reporting Forms (Centrally Assessed)
The Centrally Assessed Properties Section is responsible for the valuation, assessment, collection and distribution of ad Valorem ("according to value") taxes related to the operating property of an interstate or Intercounty nature, such as those owned by airlines, railroads, telecommunications, electric power, gas pipeline, private carlines and water companies. See NRS 361.320.
Mining Declaration of Value - Mining Personal Property: Pursuant to Nevada Revised Statutes (NRS) 361.265 via NRS 362.100(1b), each person or firm owning, claiming, possessing, controlling, or managing personal property, buildings and other improvements for mining and/or milling shall return a statement of personal property describing the property and its cost of acquisition.
Annual Property Tax Reports: File all requested information on or before July 31st each year.
Construction Work in Progress (CWIP)
In addition to the annual property tax reports, an Actual Construction Work in Progress Report and Projected Construction Work in Progress Report must be filed.
NRS 361.321 states in part: "Any business which owns, manages or operates property that is assessed pursuant to NRS 361.320 shall, on or before the first Monday in September of each year submit to the Department a report of any constructions which represents a net addition to its property."
Construction Work in Progress (CWIP) is defined as the total of the balances of work orders for plant, road and equipment including expenditures on research, development and demonstration projects for construction of facilities. See NAC 361.258.
Please report figures for work orders as defined above and not simply changes to the balance of Construction Work in Progress accounts.
Centrally Assessed Property Tax Annual Report Affidavit
Nevada Tax Commission is required to establish the assessed value of any property of an interstate or inter-county nature, including the property of railroad, carline, natural gas transmission and distribution, water, telephone, scheduled and unscheduled air transport, and electric light and power companies. See NRS 361.320.
NRS 360.210 grants the Department the original power of appraisal and assessment of all property mentioned in NRS 361.320.
- Centrally Assessed Property Tax Annual Report Affidavit
- Instructions || PDF || DOCX
Centrally Assessed Properties
Sorin Popa, Supervisor CAP
(775) 684-2011
spopa@tax.state.nv.us
Locally Assessed Property
About Locally Assessed Property
Locally Assessed Property
The Locally Assessed Properties Section oversees and monitors the quality of assessments performed by county assessors. Staff appraisers conduct appraisal ratio studies to determine the ratio of the assessed value of property to the taxable value of the property in each county of the State every third year. In addition to reporting on the assessment level and uniformity within each county, the Locally Assessed Properties Section conducts performance audits and reviews assessment policies, procedures and methods used within each county to ensure proper methods and procedures are developed and maintained. The staff analyzes and publishes various studies and reports which include but is not limited to the improvement factors to be applied to non-reappraised properties, the level of exemption for personal property tax bills, as well as any special studies requested by the Nevada Tax Commission. See NRS 361.333.
This section establishes, for assessment purposes, the valuation of:
- Agricultural land (NRS 361a.140)
- Mobile homes (NRS 361.325)
- Personal property (NRS 361.227).
The Department provides guidance in the implementation of the property tax abatement program adopted by the Nevada State Legislature in 2005. In addition, this section assists county assessors in valuing property upon request or upon the direction of the NTC. If the NTC finds property in a county to be assessed outside the guidelines of the ratio studies, it may call upon the section to implement a reappraisal program. See NRS 360.215 (8) & NRS 361.333 (5c).
Property Tax Forms for Locally Assessed Property
See categories under Assessor Forms, these may also be listed alphabetically by category.
Nevada Property Tax: Elements and Applications
Property Tax Rates for Nevada Local Governments (Redbook): NRS 361.0445 also requires the Department to post the rates of taxes imposed by various taxing entities and the revenues generated by those taxes. You may find this information in “Property Tax Rates for Nevada Local Governments” commonly called the “Redbook.”
Nevada County Assessors, Clerks and Treasurers: The following are links provided by the Department leading to individual county assessor and treasurer websites in Nevada.
County Assessors' Contact List
Nevada Association of Counties Directory: An excellent resource for information on Nevada county governments.
Taxpayer Forms & Information **to be completed by an Assessor**:
- Affidavit of Labor on Patented Mining Claims for Exemption of Taxes
- Application for Property Tax Exemption
- Personal Property Tax Estimator
- Veteran's Exemption FAQs
Assessor Resource Forms
- Agricultural Hay Price and Pasture Rental Survey
- Agricultural Deferred Calculation (XLSX)
- Agricultural Sales Questionaire (PDF)
- Age Weighting Calculation Form (XLSX)
- Income Approach for Obsolescence (XLS)
- Interpolation Form (XLSX)
- Lot Depth Table (DOCX)
- Percent of Building and Improvement Calculation (XLSX)
- Sales Questionnaire (XLSX)
- Segregation of the Roll (SEG) and Statistical Analysis of the Roll (SAR) Reporting 101 (PPTX)
Additional Information
- See also Local Government Services Publications
- Nevada County Websites Assessor and Treasurer Pages are available on each county website. Please navigate to the appropriate page for information on property tax.
- Property Tax Related Statutes & Regulations:
- Link to Property Tax Information and Links to County Officials Page
Local Property Taxes are billed by your local county assessor and or treasurer. Questions regarding billings should be addressed to your local county assessor/treasurer. The name, address, parcel number and telephone number should be on the bottom portion of your bill, or can be found under the publications section of this site.
Locally Assessed Properties