Clark County Property Tax Appeal — Nevada

Rob Hartley·Updated February 16, 2026

Clark County is Nevada's most populous county, home to Las Vegas and containing approximately 70% of the state's residents. Major cities include Las Vegas, Henderson, North Las Vegas, and Boulder City. With a median home value of approximately $435,000 to $450,000 in 2026 and an effective property tax rate of 0.48% to 0.74%, Clark County homeowners pay significantly less than the national average. Property tax appeals matter here because even with Nevada's tax cap protections, assessment errors can cost homeowners thousands annually, especially in a market where home values fluctuate and the county uses complex valuation methodologies that may overassess properties.

Notable cities: Las Vegas, Henderson, North Las Vegas, Boulder City, Mesquite

Median Home

$440,000

Tax Rate

0.74%

Annual Tax

$1,841

Population

2,300,000

2026 Appeal Deadline: January 15, 2026 (or next business day if it falls on a weekend or holiday)

Property owners must file appeals by January 15 of the fiscal year based on assessment notices mailed by December 18. If January 15 falls on a Saturday, Sunday, or legal holiday, the deadline extends to the next business day. The appeal applies to the fiscal year beginning July 1, 2026 through June 30, 2027.

Property in Clark County, Nevada — local tax assessment and appeal guide

How Clark County Assesses Property

35%of market value

Assessed by: Clark County Assessor's Office

Assessment cycle: annual

Notices typically mailed: December (by December 18)

In Clark County, your property tax is based on taxable value, not market value. Nevada law requires assessed value to equal 35% of taxable value. For example, if your home's market value is $440,000, at Nevada's 35% assessment ratio your assessed value would be $154,000. At Clark County's effective rate of 0.74%, this results in approximately $1,140 in annual property taxes. The county calculates taxable value using replacement cost for improvements (less 1.5% annual depreciation) plus market value of land, which often differs significantly from actual market conditions and can lead to overassessment.

The Appeal Process

Appeals are heard by the County Board of Equalization. You will receive written notice of your hearing date and time, typically scheduled between January and February. Hearings are open to the public under Nevada Open Meeting Law. You will present your evidence first, followed by the Assessor's response, and the Board will make a decision that is effective only for that fiscal year.

Review your Notice of Assessment received by December 18 and compare your property's taxable value to comparable properties and recent sales in your area using the Clark County Assessor's property search tool

Contact the Assessor's Office informally to discuss your valuation with an appraiser before filing a formal appeal, as many issues can be resolved at this stage

Gather supporting evidence including comparable sales data, professional appraisals, photographs of property condition, repair estimates for defects, and documentation of any factors reducing your property value

Complete and submit Form 5101SBE to the Clark County Board of Equalization by January 15, including your parcel ID number, proposed lower valuation, and detailed explanation of why the assessment is incorrect

Attend your Board of Equalization hearing (scheduled January through February) where you will present evidence to support your appeal; the burden of proof is on you to demonstrate the assessment exceeds fair market value or contains errors

If your appeal is denied by the County Board of Equalization, you may appeal to the Nevada State Board of Equalization within 30 days of the county decision

As a final option, if administrative appeals are exhausted, you may appeal the State Board's decision to district court to preserve your rights

Required form: Clark County Board of Equalization Appeal Form (Form 5101SBE)

Filing Methods

mail:Clark County Assessor's Office, 500 S Grand Central Parkway, 2nd Floor, Las Vegas, NV 89155

in-person:Clark County Assessor's Office, 500 S Grand Central Parkway, 2nd Floor, Las Vegas, NV 89155; Hours: Monday-Thursday 7:30 AM - 5:30 PM (Closed Friday)

phone:Call(702) 455-3891 to request appeal form and parcel ID information

Evidence to Bring

Comparable sales data from similar properties in your areaProfessional real estate appraisal reportPhotographs documenting property condition or defectsRepair estimates for structural or functional issuesDocumentation of unusual circumstances affecting value

Clark County Assessor Contact

Clark County Assessor's Office

Phone: (702) 455-3882

Address: 500 S Grand Central Parkway, 2nd Floor, Las Vegas, NV 89155

Website: https://www.clarkcountynv.gov/government/assessor

Online Portal: https://maps.clarkcountynv.gov/assessor

Hours: Monday-Thursday 7:30 AM - 5:30 PM (Closed Friday)

Tax Exemptions in Clark County

Veterans Exemption

$3,540 assessed value (approximately $126 annually)

Available to Nevada residents who served minimum 90 consecutive days of active duty during qualifying periods of war or national emergency

Eligibility: Must be Nevada resident with honorable discharge or certificate of satisfactory service from qualifying service periodsDeadline: June 15 for real property (for following fiscal year); anytime before taxes due for personal property

Disabled Veterans Exemption

60-79% disabled: $17,700 assessed value (~$632); 80-99% disabled: $26,550 assessed value (~$948); 100% disabled: $35,400 assessed value (~$1,264)

Provides exemptions based on percentage of permanent service-connected disability

Eligibility: Must be Nevada resident with permanent service-connected disability of at least 60% and honorable discharge; surviving spouse may also qualifyDeadline: June 15 for real property (for following fiscal year)

Surviving Spouse Exemption

$1,770 assessed value (approximately $63 annually)

Available to surviving spouses of eligible veterans or disabled veterans

Eligibility: Surviving spouse must not have remarried and must be Nevada resident; veteran must have been eligible at time of deathDeadline: June 15 for real property (for following fiscal year)

Blind Persons Exemption

$5,310 assessed value (approximately $189 annually)

For Nevada residents meeting legal blindness criteria under state law

Eligibility: Visual acuity not exceeding 20/200 in better eye with correcting lenses, or vision restricted to field of 20 degrees or less; requires physician certificationDeadline: June 15 for real property (for following fiscal year)

Homestead Declaration

Up to $605,000 equity protection

Protects home equity from general creditor claims (not a property tax reduction but asset protection)

Eligibility: Must file declaration with Clark County Recorder; protects primary residence from general creditors but not mortgages, taxes, or liensDeadline: File anytime with County Recorder; $40 recording fee

Official Resources

Clark County Assessor Official Website →

Access property records, assessment information, exemption applications, and downloadable forms directly from the official Clark County Assessor's Office.

Clark County Property Search Tool →

Look up your property's current assessed value, taxable value, parcel information, and assessment history to prepare for your appeal.

Nevada State Board of Equalization →

Find forms and information for appealing County Board decisions to the Nevada State Board of Equalization.

Clark County Board of Equalization Information →

Official information about the Board of Equalization appeal process, hearing procedures, and what to expect during your appeal.

Check Your Clark County Assessment

Enter your address to see if your Clark County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Clark County for 2026?

The deadline to file a property tax appeal in Clark County is January 15, 2026. Because this date falls on a Wednesday in 2026, it is a regular business day. Your appeal must be received by the County Board of Equalization on or before this date to be considered for the fiscal year beginning July 1, 2026. Assessment notices are mailed by December 18, 2026, giving you less than one month during the holiday season to review your assessment and file your appeal, so act quickly when you receive your notice.

How do I file a property tax appeal in Clark County online or by mail?

To file a property tax appeal in Clark County, you must complete Form 5101SBE (Clark County Board of Equalization Appeal Form) and submit it by January 15. Unfortunately, Clark County does not currently offer online filing for appeals. You can obtain the form by calling(702) 455-3891 or downloading it from the Assessor's website. Submit your completed form with supporting evidence by mail to Clark County Assessor's Office, 500 S Grand Central Parkway, 2nd Floor, Las Vegas, NV 89155, or deliver it in person Monday-Thursday between 7:30 AM and 5:30 PM. Be sure to include your parcel ID number, proposed valuation, and detailed explanation of why the assessment is incorrect.

What evidence do I need to win my Clark County property tax appeal?

To succeed in your Clark County property tax appeal, you need compelling evidence that your assessment exceeds fair market value or contains errors. The most effective evidence includes recent comparable sales of similar properties in your neighborhood that sold for less than your assessed value, a professional appraisal report from a licensed appraiser establishing a lower market value, photographs documenting property defects or functional obsolescence, contractor repair estimates for structural issues, and documentation of factors negatively affecting value such as location issues or needed improvements. The burden of proof is on you as the property owner, so the more objective, verifiable evidence you provide, the stronger your case will be before the Board of Equalization.

How does Nevada's 35% assessment ratio affect my Clark County property taxes?

Nevada law requires that assessed value equals 35% of your property's taxable value, which significantly reduces your tax base compared to states that tax full market value. For example, if your home's taxable value is determined to be $440,000, your assessed value for tax purposes would be only $154,000 (35% of $440,000). At Clark County's median effective rate of approximately 0.74%, this results in annual taxes of about $1,140. However, it's important to understand that taxable value is not the same as market value—the county calculates it using replacement cost for improvements minus depreciation, plus land value, which can differ substantially from what your home would actually sell for in today's market.

What happens at a Clark County Board of Equalization hearing?

At your Board of Equalization hearing in Clark County, you will receive advance written notice of the date and time, typically scheduled between January and February. The hearing is open to the public under Nevada Open Meeting Law. You will be given time to present your case first, including all evidence supporting your claim that the taxable value should be lowered. The Assessor's representative will then present their evidence supporting the current valuation. The Board may ask questions of both parties and will make a decision based on the evidence presented. You do not need an attorney to represent yourself. The Board's decision applies only to the current fiscal year and does not automatically carry forward, so you would need to appeal again in future years if needed.

Can I appeal my Clark County property taxes if they increased due to the 3% tax cap?

The 3% tax cap in Nevada limits annual tax increases on owner-occupied primary residences, but it does not prevent you from appealing your underlying taxable value assessment. If you believe your property's taxable value as determined by the Assessor is incorrect or too high, you can appeal that valuation by January 15 regardless of whether your actual tax bill was capped at a 3% increase. Successfully reducing your taxable value through appeal will lower your base assessment, which affects your taxes even with the cap in place. However, the Board of Equalization can only address matters related to property value or equity—they cannot hear appeals based solely on ability to pay or disputes about the tax cap percentage itself.

How much can I save by successfully appealing my property taxes in Clark County?

The amount you can save through a successful property tax appeal in Clark County depends on how much you reduce your taxable value. If you successfully reduce your home's taxable value by $50,000, at the 35% assessment ratio your assessed value would decrease by $17,500. At Clark County's median effective rate of 0.74%, this would save approximately $130 annually in property taxes. For a larger reduction of $100,000 in taxable value, your savings would be approximately $260 per year. These savings compound over time as long as the lower valuation remains in place. Given that statistics show approximately 25% of homes in America are overassessed by an average of $1,346 annually, the potential savings can be substantial, especially in areas where rapid market changes or assessment errors have occurred.

What are the next steps if my Clark County Board of Equalization appeal is denied?

If the Clark County Board of Equalization denies your appeal or you disagree with their decision, you have the right to appeal to the Nevada State Board of Equalization. You must file your State Board appeal within 30 days of receiving the County Board's decision. The State Board conducts a new review of your case and is not bound by the County Board's findings. You will need to complete a Taxpayer Appeal from County Board of Equalization form and submit it with a statement of facts and supporting evidence. If you are still dissatisfied after the State Board decision, you may have the option to appeal to district court, though this requires exhausting all administrative remedies first. It's important to document your appeal at each level and consider consulting with a property tax professional or attorney for higher-level appeals.

For state-wide appeal information including Nevada's assessment ratio and deadlines, see our Nevada Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All Nevada property tax appeal info

Sources: https://www.clarkcountynv.gov/government/assessor | https://www.clarkcountynv.gov/government/general_information/board_of_equalization.php | https://www.ownwell.com/trends/nevada/clark-county | https://smartasset.com/taxes/nevada-property-tax-calculator | https://tax.nv.gov/faqs/veterans-tax-exemptions-faqs/

Last verified: 2026-02-16