PROPERTY TAX
Nev. Rev. Stat. 361
in effectContents
section361.010. Definitions.section361.013. Billboard defined.section361.015. Bona fide resident defined.section361.017. Camper shell defined.section361.020. Fiscal year defined.section361.025. Full cash value defined.section361.027. Geothermal resource defined.section361.028. Manufactured home defined.section361.029. Mobile home defined.section361.030. Personal property defined.section361.032. Property of an interstate or intercounty nature defined.section361.035. Real estate and real property defined.section361.040. Resident defined.section361.042. Slide-in camper defined.section361.043. Taxable value defined.section361.044. County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.section361.045. Taxable property.section361.050. United States property exempted.section361.055. Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.section361.060. Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.section361.061. Property related to public use of privately owned airport exempted; exclusion.section361.062. Property of trusts for furtherance of public functions exempted.section361.065. Property of school districts and charter schools exempted.section361.067. Vehicles exempted.section361.068. Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.section361.069. Household goods and furniture exempted; exclusion of rental property.section361.070. Drainage ditches, canals and irrigation systems exempted.section361.073. Property of water users nonprofit associations and nonprofit cooperative corporations exempted.section361.075. Exemption of unpatented mines and mining claims.section361.077. Exemption of property used for control of air or water pollution.section361.078. Exemption of residential property containing shelter protecting against radioactive fallout.section361.080. Exemption of property of surviving spouses.section361.082. Exemption of portions of certain property used for housing and related facilities for persons with low incomes.section361.083. Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.section361.084. Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters.section361.085. Exemption of property of persons who are blind.section361.086. Exemption of certain property used for housing and related facilities for very low-income elderly persons or very low-income persons with disabilities.section361.087. Exemption of residential improvements made to remove barriers to persons with disabilities.section361.088. Exemption of property of Nathan Adelson Hospice.section361.090. Veterans exemptions.section361.091. Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran.section361.095. Exemptions of veterans organizations.section361.096. Exemption of certain property leased or rented to charter school.section361.098. Exemption of property of charitable foundations established by Board of Regents of University of Nevada.section361.099. Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.section361.100. Exemption of property of university fraternities and sororities.section361.105. Exemptions of nonprofit private schools.section361.106. Exemption of property of certain apprenticeship programs.section361.107. Exemption of property of Pershing County Kids, Horses, Rodeo Inc.section361.110. Exemptions of certain organizations.section361.111. Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.section361.115. Exemptions of property of Nevada Childrens Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.section361.125. Exemption of churches, chapels and land used exclusively for worship.section361.130. Exemption of public cemeteries and graveyards.section361.132. Exemption of certain private cemeteries and places of burial.section361.135. Exemptions of certain lodges, societies and similar charitable or benevolent organizations.section361.140. Exemptions of certain charitable corporations.section361.145. Exemptions of noncommercial theaters.section361.150. Exemptions of volunteer fire departments.section361.155. Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.section361.157. Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions.section361.159. Exempt personal property subject to taxation if used in business conducted for profit; exceptions.section361.160. Personal property in transit defined; exceptions.section361.165. Warehouse books and records: Designation of no situs property; contents; inspection.section361.180. Civil action for collection of taxes evaded.section361.185. Penalty for false statement.section361.186. Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.section361.187. Applicability of exemption to owner of leased art.section361.189. Parceling system.section361.190. Manner of description until parceling system established.section361.195. Land surveyed under authority of United States.section361.200. City lots.section361.205. Description with reference to map or plat.section361.210. Description with reference to unofficial map filed with county assessor or county commissioners.section361.215. Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.section361.220. Description by metes and bounds.section361.221. Certification required; Appraisers Certification Board; examinations.section361.222. Temporary certificate.section361.223. Continuing education: Annual training requirement; waiver.section361.224. Effect of failure to meet requirements for continuing education.section361.225. Rate of assessment.section361.227. Determination of taxable value.section361.228. Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.section361.229. Adjustment of actual age of improvements in computation of depreciation.section361.233. Assessment and valuation of real property within common-interest community.section361.235. Assessment of corporate stock and property of partnership; taxation of corporate property.section361.240. Assessment of undivided property of deceased and insane persons; payment of taxes.section361.244. Classification of mobile or manufactured homes and factory-built housing as real property.section361.245. Personal property subject to security interest.section361.260. Method of assessing property for taxation; appraisals and reappraisals.section361.261. Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.section361.263. Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.section361.265. Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.section361.275. Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.section361.280. District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.section361.295. Assessment of real property by two counties: Examination and determination by Department.section361.300. Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.section361.305. Preparation by county assessor of maps or plats of city blocks and subdivisions.section361.310. Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.section361.315. Meetings to establish valuation for purposes of assessment.section361.318. Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.section361.320. Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.section361.321. Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.section361.323. Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.section361.325. Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.section361.330. Effect of noncompliance on assessment and collection of taxes.section361.333. Procedure.section361.334. Definitions.section361.335. Notice of completion of assessment roll and of meeting of county board of equalization.section361.340. County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.section361.342. Date of postmark deemed date of filing of appeal.section361.345. Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation.section361.350. List of assessments increased by county board of equalization; hearing before State Board of Equalization.section361.355. Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.section361.356. Appeal to county board of equalization where inequity exists.section361.357. Appeal to county board of equalization where full cash value of property is less than its taxable value.section361.360. Appeals to State Board of Equalization.section361.362. Appeal on behalf of owner of property.section361.365. Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.section361.375. State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.section361.380. Meetings of State Board of Equalization; notice.section361.385. Public sessions; persons may appear by attorney or file statements.section361.390. Duties of county assessor; projections for current and upcoming fiscal years.section361.395. Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.section361.400. Appeals from action of county boards of equalization.section361.402. Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining.section361.403. Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.section361.405. Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.section361.410. Judicial review: Availability and restrictions; prosecution and defense; burden of proof.section361.420. Payment of taxes under protest; action for recovery of taxes; limitation of action.section361.425. Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420 ; duties of county commissioners and Governor pertaining to interest.section361.430. Burden of proof on plaintiff in action brought under NRS 361.420 .section361.435. Consolidation of actions; venue.section361.0435. County assessor: Dissemination to public of information concerning taxation of property.section361.0445. Provision of certain information regarding property taxes on Internet.section361.445. Basis for property taxation.section361.0447. Report to county treasurer of change in ownership of residential real property.section361.450. Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.section361.453. Limitation on total ad valorem tax levy; exceptions.section361.454. Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.section361.455. Procedure for reducing combined rate within statutory limitation; revised budgets.section361.457. Establishment of combined tax rate: Prohibited agreements between local governments.section361.460. Levy of tax rate by county commissioners: Resolution.section361.463. Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.section361.465. Extension and delivery of tax roll after levy.section361.470. Tax receiver charged with full amount of taxes levied.section361.471. Definitions.section361.475. County treasurers to be tax receivers.section361.480. Notice to taxpayers; individual tax bills.section361.482. Collection of tax levied by State.section361.483. Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.section361.484. Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.section361.485. Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.section361.486. Payment of interest on overpayment of taxes.section361.505. Migratory property: Definition; placement on unsecured tax roll; proration of tax.section361.510. Preparation of blank receipts for payment of taxes on movable personal property.section361.525. Penalties for tax receiver giving other than required receipts.section361.530. Reservation and disposition of commission on personal property tax collected.section361.535. Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property.section361.545. Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.section361.550. Penalty for county assessors neglect or refusal; duties of county auditor and district attorney.section361.555. Actions against county auditor for losses sustained by State and county through defalcation of county assessor.section361.560. Action to recover personal property tax.section361.561. Applicability to certain vehicles.section361.562. Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.section361.565. Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.section361.567. Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment.section361.570. Trustees certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.section361.577. Costs of abating nuisance chargeable against property held by county treasurer.section361.580. Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.section361.585. Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.section361.590. Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.section361.595. Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.section361.600. Limitation of action to recover land sold for taxes.section361.603. Acquisition by local government or Nevada System of Higher Education of property held in trust.section361.604. Acquisition by Indian tribe of property held in trust.section361.605. Rental of property held in trust; application of rents.section361.0605. Property related to public use of privately owned park exempted; exclusion.section361.606. Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.section361.607. Leases for development of oil, gas and geothermal resources: Procedure for leasing.section361.608. Leases for development of oil, gas and geothermal resources: Term of lease.section361.610. Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property.section361.615. Liability of county treasurer for failure to perform duties of trust.section361.620. Payment of penalties, interest and costs into county general fund.section361.625. Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.section361.630. Service of tax receipt upon district attorney: Effect; liability for negligence.section361.635. Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.section361.640. Additional bond of district attorney.section361.645. Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.section361.650. Parties; venue and jurisdiction.section361.655. Form of complaint by district attorney.section361.660. Complaint and summons may contain more specific description of property than is contained in assessment roll.section361.665. Issuance of summons.section361.670. Service of summons on personal defendant and real estate and improvements.section361.675. Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.section361.680. Form of notice of action by district attorney.section361.0683. Partial abatement of taxes imposed on personal property located at new or expanded data center. [Effective through December 31, 2056.]section361.685. Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.section361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2032.]section361.690. Entry of default and final judgment on failure of defendant to appear.section361.695. Answer of defendant.section361.700. Judgments, liens and execution.section361.705. Effect of deeds derived from sale of real property.section361.710. Applicability of NRS, N.R.C.P. and NRAP to proceedings.section361.715. Fees of officers; taxing and apportionment of costs.section361.720. Duties of district attorney on collection of delinquent taxes.section361.725. Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.section361.730. Penalties for district attorney failing or refusing to pay over tax money.section361.731. Tax lien defined.section361.732. Issuance of duplicate certificate of assignment.section361.733. Commencement of action for collection by assignee; notice of action and claim.section361.736. Definitions.section361.737. Property tax accrued defined.section361.738. Filing, form, contents and execution of claims; availability of forms.section361.739. Attachment of liens for postponed amounts; collection of postponed amounts.section361.745. Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.section361.755. Apportionment of taxes by county treasurers.section361.765. Correction of clerical and typographical errors on tax rolls.section361.767. Assessment of personal property that was not assessed or was underassessed.section361.768. Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.section361.769. Assessment of real property not on secured roll.section361.770. Assessment of newly constructed real property as personal property when not assessed for current tax year.section361.773. Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.section361.777. Priority of partial abatements and partial exemptions from taxation.section361.780. Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.section361.790. Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.section361.797. Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.section361.802. Definitions.section361.804. Affiliate defined.section361.806. Heavy equipment rental company defined.section361.808. Heavy equipment rental property defined.section361.811. North American Industry Classification System and NAICS defined.section361.814. Rent, rental and renting defined.section361.816. Rental charge defined.section361.818. Renter defined.section361.821. Maintenance and availability of records; regulations.section361.822. Examination of records by Department.section361.826. Maximum amount; separately stated on invoices; authorized use.section361.828. Prohibition against charging certain persons and entities.section361.831. Filing and contents of report.section361.834. Prohibited acts; penalty.section361.900. Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.section361.0905. Waiver of veterans exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.section361.905. Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.section361.910. Duration of validity.section361.915. Relinquishment.section361.920. Allodial Title Trust Account; regulations of State Treasurer.section361.1565. Certain exemptions reduced to extent of exemption from governmental services tax.section361.2212. Petition to review criminal history of person to determine whether criminal history disqualifies person from obtaining certificate.section361.2224. Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]section361.2225. Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]section361.2226. Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]section361.2227. Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal.section361.2242. Department of Taxation prohibited from denying application for certificate based solely on immigration or citizenship status; applicant without social security number authorized to provide alternative personally identifying number; disclosure and confidentiality of social security number and alternative personally identifying number.section361.2275. Determination of status of property as leased or used.section361.2285. Adoption of regulations regarding use of income approach for valuation of real property used to conduct business.section361.2445. Conversion of mobile or manufactured home from real to personal property.section361.3205. Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes.section361.4535. Projections of revenue from ad valorem taxes: Duties of county assessors and Department.section361.4545. Publication of informational notices regarding tentative budgets and tax rates.section361.4547. Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation.section361.4712. Ad valorem taxes levied in a county defined.section361.4715. Combined overlapping tax rate defined.section361.4721. Taxing entity defined.section361.4722. Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.section361.4723. Partial abatement of taxes levied on certain single-family residences; manner of submitting claim for partial abatement.section361.4724. Partial abatement of taxes levied on certain residential rental dwellings; manner of submitting claim for partial abatement.section361.4725. Exemption from partial abatements following certain fluctuations in taxable value of property.section361.4726. Exemption from partial abatements for certain new taxes and increases in existing taxes.section361.4727. Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.section361.4728. Levy of tax upon approval of voters at rate that is exempt from partial abatements.section361.4729. Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.section361.4732. Effect of annexation of real property to taxing entity.section361.4733. Adoption of regulations by Committee on Local Government Finance.section361.4734. Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.section361.4735. Penalty for false claim of partial abatement.section361.4835. Waiver of all or part of interest and penalty for late payment of taxes.section361.5605. County commissioners may designate county treasurer to collect personal property taxes.section361.5607. Designation of taxes on personal property as uncollectible.section361.5625. Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.section361.5641. Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.section361.5643. Issuance of sticker by county assessor.section361.5644. Penalty for noncompliance; seizure and sale of mobile or manufactured home.section361.5648. Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.section361.7303. Definitions.section361.7307. Assignee defined.section361.7311. Agreements for assignment of tax liens.section361.7312. Assignment of tax lien by county treasurer.section361.7314. Posting of bond by assignee; exception.section361.7316. Time and conditions of assignment.section361.7318. Certificate of assignment: Issuance; contents; security interest.section361.7322. Record of assignment.section361.7326. Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.section361.7362. Claim defined.section361.7364. Household defined.section361.7366. Income defined.section361.7368. Occupied by the owner defined.section361.7372. Single-family residence defined.section361.7374. Powers and duties of Department.section361.7376. Eligibility to file claim for postponement; maximum amount that may be postponed.section361.7378. Determination of claimant for household.section361.7382. Action by county treasurer on claims; review of decisions on claims.section361.7384. Confidentiality of information contained in claims.section361.7386. Issuance, contents and recording of certificates of eligibility.section361.7388. Accrual of interest on amounts postponed.section361.7392. Submission of request for statement of amount postponed; preparation and provision of statement.section361.7394. Time when postponed amounts become due; payments authorized before amounts become due.section361.7396. Denial or revocation of claims; penalty and assessment upon revocation.section361.7398. Criminal penalty.section361.47111. Ad valorem taxes defined.section361.47285. Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026