Nevada property tax appeals, 2027
In Nevada, you appeal a property assessment to the County Board of Equalization, and the deadline is January 15. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 17 counties, state and county recordsHow appeals work in Nevada
| Rule | What applies |
|---|---|
| What you argue | Market value as of Full cash value on January 1 immediately preceding the fiscal year (NRS 361.357(3)); uniformity is also recognized (NRS 361.356) |
| How homes are assessed | 35% of market value for homes. Assessed value is 35% of taxable value (NRS 361.225). Taxable value is land at full cash value plus improvements at replacement cost less depreciation (NRS 361.227(1)), and may not exceed full cash value (361.227(5)). Assessed ÷ 0.35 gives taxable value, not market value. |
| Deadline | On or before January 15 of the fiscal year, next business day if a weekend or holiday (NRS 361.356(1), 361.357(1)). |
| First appeal to | County Board of Equalization |
| What the notice shows | Often no market value; assessed value as “Assessed Value”. Mails: By December 18 for the next fiscal year (NRS 361.300(6)) |
| Assessment limit | No limit on value. NRS 361.4723 abates the tax on an owner-occupied primary residence so the bill rises no more than 3% a year. |
| Sale prices public | Yes |
| Statutes | Grounds: NRS 361.357, 361.356, 361.345(1), 361.227(5). Filing: NRS 361.357(1)–(2), 361.356(1)–(2). Assessor’s evidence: NRS 361.227(8) (copy of the appraisal and sales data within 15 days of request). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Nevada county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Clark County | Not yet published | — | — | Scan from recent sales |
| Washoe County | Not yet published | — | — | Scan from recent sales |
| Lyon County | Not yet published | — | — | Scan from recent sales |
| Carson City | Not yet published | — | — | Scan from recent sales |
| Nye County | Not yet published | — | — | Scan from recent sales |
| Elko County | Not yet published | — | — | Scan from recent sales |
| Douglas County | Not yet published | — | — | Scan from recent sales |
| Churchill County | Not yet published | — | — | Scan from recent sales |
| Humboldt County | Not yet published | — | — | Scan from recent sales |
| White Pine County | Not yet published | — | — | Scan from recent sales |
| Pershing County | Not yet published | — | — | Scan from recent sales |
| Lander County | Not yet published | — | — | Scan from recent sales |
| Mineral County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Storey County | Not yet published | — | — | Scan from recent sales |
| Eureka County | Not yet published | — | — | Scan from recent sales |
| Esmeralda County | Not yet published | — | — | Scan from recent sales |
Nevada questions
When is the property tax appeal deadline in Nevada?
On or before January 15 of the fiscal year, next business day if a weekend or holiday (NRS 361.356(1), 361.357(1)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Nevada?
The County Board of Equalization hears the first appeal (NRS 361.357(1)–(2), 361.356(1)–(2)).
How is a home assessed in Nevada?
At 35% of market value for homes, valued as of Full cash value on January 1 immediately preceding the fiscal year (NRS 361.357(3)). No limit on value. NRS 361.4723 abates the tax on an owner-occupied primary residence so the bill rises no more than 3% a year.
What does a Nevada assessment notice show?
Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: By December 18 for the next fiscal year (NRS 361.300(6)).
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- NRS ch. 361 (361.225, 361.227, 361.300, 361.345, 361.356, 361.357, 361.4723)
- NRS ch. 375 (declaration of value, 375.060)
- Washoe County Assessor, understanding your value notice
- Washoe County Assessor, assessment notices
- Clark County Assessor, board of equalization
- Clark County declaration of value form (2026)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).