Nevada homeowners pay a median of $2,027 a year in property tax, an effective rate of 0.47%, the 49th highest of the 51 states we cover. The deadline to appeal: January 15 (county board). Here is who sets your value, how to challenge it and what evidence works.
Opens soonAs of October 21, 2026, no appeal window is running for homes. Assessors mail value notices for homes they appraise that year by December 18, 2026, and appeals for the 2027-2028 tax year are due to the county Board of Equalization by Friday, January 15, 2027.
File your appeal with the county Board of Equalization on or before January 15 (the next business day if January 15 falls on a weekend or holiday). This is set by state law and is the same in every county. If you mail it, the post office postmark counts; a meter or online postage date does not. You must use the appeal form the county assessor provides. Example: Washoe County's petition for the 2026-2027 tax year had to reach the Assessor's Office by 5 p.m. on January 15, 2026. The next deadline, for the 2027-2028 tax year, is Friday, January 15, 2027.
When your property is appraised or reappraised, the assessor must mail or deliver a notice of assessed value by December 18. The notice covers the tax year that starts the next July 1. The full tax roll is open for inspection by January 1. Not getting a notice does not cancel the value, but you can ask the assessor for a free copy.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The county assessor values homes in each of Nevada's 16 counties and in Carson City. A county Board of Equalization, made up of citizens appointed by the county commissioners, hears appeals. Assessors and their staff cannot sit on the board. Nevada does not tax homes on plain market value. The assessor sets a 'taxable value': the market value of the land plus the cost to replace the building, minus depreciation of 1.5% a year (for up to 50 years). Your assessed value is 35% of taxable value. By law, taxable value may never be higher than what your home would sell for (full cash value). The assessor must reappraise every property at least once every 5 years. In the other years, values are updated with factors approved by the Nevada Tax Commission. Some counties reappraise every year; Clark County says it appraises all property annually.
Talk to the assessor first. Call or visit with your parcel number (APN) and ask how your value was set. You can ask for a copy of your property's appraisal and the sales data behind it; the assessor must provide it within 15 days of your request (a copying fee may apply). The assessor must lower taxable value that is above market value if you point out the facts. Talking to the assessor does not extend the January 15 deadline.
What works in Nevada: Recent sales of similar homes near you, close to January 1, showing your home would sell for less than its taxable value; A recent appraisal, or your purchase price if you bought recently in an open-market sale; Taxable values of similar homes in your subdivision that are valued lower than yours (for an equalization appeal); Photos and repair estimates showing defects or damage that lower value; Corrections to the assessor's record: square footage, quality class, year built, pool, garage; The assessor's own appraisal and sales data for your home, which you can request.
Get the appeal petition from your county assessor (in person, by phone or on the county website). Fill in the owner, parcel number, the value you think is right for land and buildings, and specific reasons. Use a separate petition for each parcel unless the parcels work as one unit. Turn it in by January 15 where your county says; in Washoe and Douglas counties, for example, you file it with the Assessor's Office. The board clerk will tell you the hearing date. In Douglas County you get at least 10 days' notice. Send your evidence ahead of the hearing if you can, and come to the hearing. You speak under oath, the assessor responds, and you can rebut. County boards must finish by the end of February. Cost: No filing fee was found in NRS or NAC chapter 361 or on Washoe's form. Ask your assessor to confirm for your county.
You have the burden to show why the value should change, at the county board and at the State Board. You must bring evidence: saying taxes are too high or went up is not enough, and the boards cannot lower a value because the tax is a hardship. In court, the standard is higher: you must show by clear and satisfactory evidence that the value is unjust and inequitable.
On or before March 10 after the county board decision (next business day if March 10 is a weekend or holiday). For the 2026-2027 tax year it was March 10, 2026; the next one is March 10, 2027. Fill out the Taxpayer Petition for Appeal from the Decision of the County Board of Equalization (LGS-F038). Email it to [email protected] by 5 p.m. on March 10, or mail it to State Board of Equalization, 3850 Arrowhead Drive, Carson City, NV 89706, postmarked by March 10. Attach a short statement of your arguments and list the county case number. The State Board gets the county record itself. It decides on the same evidence you gave the county board. New evidence is allowed only if you could not have found it earlier with due diligence. Give it to the State Board in writing and serve the assessor at least 7 days before the hearing (NRS 361.360(2)). The Department's appeal page says evidence not yet available should reach the State Board no later than 15 days before the hearing, so send it by then to be safe. At the hearing each side usually gets about 15 minutes. The form lists no filing fee. Questions: (775) 684-2160. After the State Board, you can go to district court.
The board's lower value applies to the tax year under appeal. The tax roll is corrected and your bill is based on the lower assessed value. The change lasts only for that year. The assessor reviews it the next year and keeps or removes it. If you already paid on the higher value, contact the county treasurer about a refund (refund steps were not confirmed).
Yes. Nevada law lets you appeal if your home is valued higher than another property with the same use and a comparable location (NRS 361.356). For a home, you must cite similar properties in your own subdivision if possible. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
The tax bill on the home you live in cannot rise more than 3% a year, apart from new construction or a change in use. Other homes, such as rentals and second homes, get a cap of up to 8%. The county assessor mails postcards to homeowners who may qualify; in Clark County, a recorded deed or ownership change removes the 3% abatement until you complete a new postcard. Only one home in Nevada can be your primary residence.
Qualifying Nevada residents can get part of their home's assessed value exempted. Disabled veterans need a service-connected disability of at least 60%, and the amount depends on the rating. Apply with the county assessor using the affidavit and proof (DD-214, VA letter, death certificate or doctor's certificate).
You can present your own case at both boards; you do not need a lawyer. Anyone filing or appearing for you, such as an agent, attorney or family member, needs your written authorization. Give it with the appeal or within 48 hours after the filing deadline. For the State Board, fill in the agent section of LGS-F038 or file the LGS-F032 Agent Authorization Form.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
File your appeal with the county Board of Equalization on or before January 15 (the next business day if January 15 falls on a weekend or holiday). This is set by state law and is the same in every county. If you mail it, the post office postmark counts; a meter or online postage date does not. You must use the appeal form the county assessor provides. Example: Washoe County's petition for the 2026-2027 tax year had to reach the Assessor's Office by 5 p.m. on January 15, 2026. The next deadline, for the 2027-2028 tax year, is Friday, January 15, 2027.
With the County Board of Equalization petition. Get the appeal petition from your county assessor (in person, by phone or on the county website). Fill in the owner, parcel number, the value you think is right for land and buildings, and specific reasons. Use a separate petition for each parcel unless the parcels work as one unit. Turn it in by January 15 where your county says; in Washoe and Douglas counties, for example, you file it with the Assessor's Office. The board clerk will tell you the hearing date. In Douglas County you get at least 10 days' notice. Send your evidence ahead of the hearing if you can, and come to the hearing. You speak under oath, the assessor responds, and you can rebut. County boards must finish by the end of February.
No filing fee was found in NRS or NAC chapter 361 or on Washoe's form. Ask your assessor to confirm for your county.
Talk to the assessor first. Call or visit with your parcel number (APN) and ask how your value was set. You can ask for a copy of your property's appraisal and the sales data behind it; the assessor must provide it within 15 days of your request (a copying fee may apply). The assessor must lower taxable value that is above market value if you point out the facts. Talking to the assessor does not extend the January 15 deadline.
You can appeal to the Nevada State Board of Equalization (SBE). On or before March 10 after the county board decision (next business day if March 10 is a weekend or holiday). For the 2026-2027 tax year it was March 10, 2026; the next one is March 10, 2027. Fill out the Taxpayer Petition for Appeal from the Decision of the County Board of Equalization (LGS-F038). Email it to [email protected] by 5 p.m. on March 10, or mail it to State Board of Equalization, 3850 Arrowhead Drive, Carson City, NV 89706, postmarked by March 10. Attach a short statement of your arguments and list the county case number. The State Board gets the county record itself. It decides on the same evidence you gave the county board. New evidence is allowed only if you could not have found it earlier with due diligence. Give it to the State Board in writing and serve the assessor at least 7 days before the hearing (NRS 361.360(2)). The Department's appeal page says evidence not yet available should reach the State Board no later than 15 days before the hearing, so send it by then to be safe. At the hearing each side usually gets about 15 minutes. The form lists no filing fee. Questions: (775) 684-2160. After the State Board, you can go to district court.
The board's lower value applies to the tax year under appeal. The tax roll is corrected and your bill is based on the lower assessed value. The change lasts only for that year. The assessor reviews it the next year and keeps or removes it. If you already paid on the higher value, contact the county treasurer about a refund (refund steps were not confirmed).
Checked 2026-10 against official Nevada sources. Local deadlines and fees can differ; confirm with your assessor or board.