Nevada property tax rates by county

How Nevada's rate is applied

Taxable value: for vacant land, full cash value; for improvements, replacement cost new less depreciation; it cannot exceed full cash value. Assessed value: taxable value times the level of assessment, currently thirty-five percent (35%). (Glossary.) Overlapping tax districts are areas with a combination of two or more tax rates for entities formed for specific purposes; taxing boundaries are set by resolution or by a vote of the residents. Section A shows, for each taxing unit, the combined tax rate (the unit's own levies, detailed in Section B), the county rate, the combined special district rate, the school district operating rate and the total property tax rate. The Nevada Constitution caps the rate at $5.00 per $100 of assessed value, and NRS 361.453 has further capped the rate at $3.64 per $100.00 of assessed value. SB 507 (2003) added a total of 2 cents to the State of Nevada tax rate; SB 502 (2025) continues the 2-cent levy, with $0.0118 added to the previous 15 cents for statewide capital improvements and the rest for natural resource conservation. These additional levies are outside the statutory tax rate cap of $3.64 per $100 of assessed value.

The distribution table's average county-wide tax rate is the tax dollars projected for the county divided by its assessed value, so it is a county-wide average, not the rate on any one bill. Its footnote says the redevelopment agency (RDA) incremental value is included in the average rate while the total assessed value excludes it, so in the three counties with a redevelopment agency (Carson City, Douglas, White Pine) the division does not reproduce the printed rate; the other 14 reproduce it exactly. Abatement: for single-family residences and qualifying rental property, relief applies to taxes greater than the prior year's tax plus 3%; for all other property, to taxes above the prior year's tax plus up to 8%, depending on the county (the glossary cites NRS 361.4722 and 361.4723).

Worked example: a $400,000 home in the City of Las Vegas

Taxable value $400,000 × 35% = $140,000 assessed value. The City of Las Vegas total rate of $3.2782 per $100 is the sum of the city's own levies ($0.7715), the Clark County rate ($0.6541), special districts ($0.3792), the Clark County School District ($1.3034) and the state ($0.1700). $140,000 ÷ 100 × $3.2782 = $4,589.48 a year before the abatement. In unincorporated Clark County the total is $2.7264 ($3,816.96 on the same value); at the statewide average of $3.1062 it is $4,348.68.

All 17 counties, FY 2025-26

Highest average county-wide tax rate first; click a heading to sort. "County area" is the total rate in the unincorporated county (Section A); "Highest unit" is the highest total among the county area and the incorporated cities transcribed here. The bill column applies the county average to $140,000 of assessed value ($400,000 taxable).

* Carson City, Douglas, White Pine: the Redbook's footnote says the redevelopment agency incremental value is included in the average rate while the assessed value column excludes it, so tax ÷ value does not reproduce the printed rate for these three; it does for the other 14.

Clark County, with Las Vegas, Henderson and North Las Vegas, carries 70% of the $6.9 billion levied statewide. From FY 2024-25 to FY 2025-26 the average rose in 5 counties and fell in 8; the statewide average moved from $3.1095 to $3.1062. The lowest total rate among the units below is $2.0743 in Eureka County (unincorporated area); 9 units print $3.6600, the highest total in Section A.

Rates by city and county area

Section A of the Redbook, total property tax rate per $100 of assessed value and its parts. The "city or town" column is the unit's own combined levy (Section B); county areas have none, except Carson City, whose consolidated city-county levy is printed there.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey and Maine. County averages: Oregon. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Left out: Unincorporated towns and general improvement districts (Only the county area and incorporated cities (plus Pahrump Town, Nye's largest community) are transcribed from Section A; the Redbook lists several hundred more districts.).

Source: Nevada Department of Taxation, Property Tax Rates for Nevada Local Governments, Fiscal Year 2025-2026 (the Redbook; certified by the Nevada Tax Commission June 25, 2025). Fiscal year 2025-26 (July 1, 2025 to June 30, 2026), as certified by the Nevada Tax Commission on June 25, 2025. Checks: every Section A row's five components add up to its printed total rate; the 17 county rows add up to every printed column total of the distribution table (within $2 rounding); Section A's county assessed value equals the distribution table's for every county; tax levied ÷ assessed value × 100 reproduces the printed average rate for the 14 counties without a redevelopment agency; three independent reads of the rate columns agreed (one read reported White Pine's county total as 3.6581; two reads and the component sum give 3.6600). Last checked October 23, 2026. See the methodology. Not tax or legal advice.