Nevada property tax appeals
Review the sourced process overview below, then get the Nevada DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Nevada appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Nevada has 4 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
NRS 361.357 taxable-value-exceeds-full-cash-value appeal with mandatory obsolescence relief
Although listed as a level-1 ground above, this deserves separate treatment as the highest-value Nevada theory because the relief is MANDATORY once the factual finding is made. NRS 361.357(3): 'If the county board of equalization finds that the full cash value of the property on January 1 immediately preceding the fiscal year for which the taxes are levied is less than the taxable value computed for the property, the board shall correct the land value or fix a percentage of obsolescence to be deducted from the otherwise computed taxable value.' Paired with the NRS 361.227(5) command that 'A county assessor is required to make the reduction prescribed in this subsection if the owner calls to his or her attention the facts warranting it,' this is the closest thing Nevada has to a burden-shifting rule. The evidence expressly permitted is comparative sales based on prices actually paid, a summation of estimated full cash value of land plus contributory value of improvements, or capitalization of fair economic income expectancy or fair economic rent or a discounted cash flow analysis.
When:
primary source · verified
NRS 361.356 inequity appeal permitting adjustment of the COMPARISON property
NRS 361.356(3) gives the county board an unusual remedial power: 'If the board finds that an inequity exists in the assessment of the value of the land or the value of the improvements, or both, the board may add to or deduct from the value of the land or the value of the improvements, or both, either of the appellant's property or of the property to which it is compared, to equalize the assessment.' The board can raise the comparison property instead of lowering the appellant's - which is a genuine risk to disclose where the appellant's comparables are neighbors, and a reason the same-subdivision instruction in NRS 361.356(4) should be applied thoughtfully.
When:
primary source · verified
State Board remand for an inadequate county record
NRS 361.360(6): if the State Board determines that the record of a case on appeal from the county board is inadequate because of an act or omission of the county assessor, the district attorney, or the county board, the State Board may remand to the county board with directions to develop an adequate record within 30 days, specifying the inadequacies to be remedied. If the returned record is still inadequate, the State Board may hold a hearing anew or contract with an appropriate person to hear the matter and develop an adequate record. The cost of the contract and all costs, including attorney's fees, to the State or the appellant necessary to remedy the inadequate record ARE A CHARGE AGAINST THE COUNTY. This is a meaningful lever where a county board conducts a perfunctory hearing.
When:
primary source · verified
Unsecured tax roll direct protest to the State Board
NRS 361.360(3): a taxpayer whose real or personal property placed on the unsecured tax roll was assessed after December 15 but before or on the following April 30 may protest directly to the State Board of Equalization, bypassing the county board. Every such appeal must be filed on or before May 15, with a next-business-day roll if May 15 falls on a Saturday, Sunday or legal holiday. A meeting must be held before May 31 for protests that may have a substantial effect on tax revenues; other protests may be heard at meetings held before November 1.
When:
primary source · verified
What evidence wins in Nevada
NEVADA DOES NOT VALUE RESIDENTIAL PROPERTY BY MARKET COMPARABLES. This is the single most important modeling fact about the state and it invalidates any comparable-sales engine ported from another jurisdiction. Taxable value is a COST-BASED construct with a market-value ceiling. VERBATIM NRS 361.227(1): 'Any person determining the taxable value of real property shall appraise: (a) The full cash value of: (1) Vacant land by considering the uses to which it may lawfully be put, any legal or physical restrictions upon those uses, the character of the terrain, and the uses of other land in the vicinity. (2) Improved land consistently with the use to which the improvements are being put. (b) Any improvements made on the land by subtracting from the cost of replacement of the improvements all applicable depreciation and obsolescence. Depreciation of an improvement made on real property must be calculated at 1.5 percent of the cost of replacement for each year of adjusted actual age of the improvement, up to a maximum of 50 years.' So LAND is valued at full cash value and IMPROVEMENTS are valued at replacement cost new less straight-line depreciation of exactly 1.5 percent per year, capped at 50 years - meaning maximum statutory depreciation is 75 percent and a structure over 50 years old receives no further age depreciation. NRS 361.227(2): the unit of appraisal must be a single parcel unless the location of improvements causes two or more parcels to function as a single parcel, the parcel is one of a group of contiguous parcels qualifying for valuation as a subdivision under Nevada Tax Commission regulations, or in the professional judgment of the person determining taxable value the parcel is one of a group that should be valued as a collective unit. NRS 361.227(4): other taxable personal property, except mobile or manufactured homes, is valued by subtracting all applicable depreciation and obsolescence from cost of replacement; billboard depreciation is 1.5 percent per year after the year of acquisition up to 50 years. THE HOMEOWNER'S ACTUAL WEAPON IS SUBSECTION (5). VERBATIM NRS 361.227(5): 'The computed taxable value of any property must not exceed its full cash value. Each person determining the taxable value of property shall reduce it if necessary to comply with this requirement. A person determining whether taxable value exceeds that full cash value or whether obsolescence is a factor in valuation may consider: (a) Comparative sales, based on prices actually paid in market transactions. (b) A summation of the estimated full cash value of the land and contributory value of the improvements. (c) Capitalization of the fair economic income expectancy or fair economic rent, or an analysis of the discounted cash flow. A county assessor is required to make the reduction prescribed in this subsection if the owner calls to his or her attention the facts warranting it, if the county assessor discovers those facts during physical reappraisal of the property or if the county assessor is otherwise aware of those facts.' THIS IS THE ONLY DOORWAY THROUGH WHICH COMPARABLE SALES ENTER NEVADA VALUATION - and they enter for the limited purpose of proving that computed taxable value exceeds full cash value, or that OBSOLESCENCE is a factor. Nevada is a disclosure state and comparative sales 'based on prices actually paid in market transactions' are expressly authorized evidence for that purpose. NRS 361.357 is the procedural vehicle for exactly this claim, and NRS 361.357(3) makes the remedy mandatory once the finding is made: the board 'shall correct the land value or fix a percentage of obsolescence to be deducted from the otherwise computed taxable value.' THE SECOND, INDEPENDENT THEORY IS UNIFORMITY UNDER NRS 361.356 - assessment 'at a higher value than another property whose use is identical and whose location is comparable.' Note the statutory test is strict: identical USE and comparable LOCATION. NRS 361.356(4) adds a specific evidentiary instruction for homeowners: 'In the case of residential property, the appellant shall cite other property within the same subdivision if possible.' That is a near-mandate to build the uniformity case from same-subdivision assessed comparables. NRS 361.227(6) directs the Nevada Tax Commission to establish by regulation the standards for determining cost of replacement of improvements and of personal property, schedules of depreciation for personal property, and criteria for valuation of two or more parcels as a subdivision - so the replacement-cost schedules themselves are regulatory and are a legitimate target of attack. NRS 361.227(7)(b) permits a county assessor to use final architect or builder representations, including final building plans, drawings, sketches and surveys, as a basis for establishing measurements of size or quantity - which cuts both ways and is a source of correctable square-footage error.
primary source · verified 2026-08-12
The appeal ladder, in Nevada's own terms
- 1
County Board of Equalization
Deadline: JANUARY 15, a FIXED statutory date, with an EXPRESS statutory weekend/holiday roll. There are TWO distinct statutory grounds, each with its own section but the same deadline. GROUND ONE - INEQUITY, NRS 361.356(1)(a) VERBATIM: 'An owner of any real or personal property placed on: (a) The secured tax roll who believes that his or her property was assessed at a higher value than another property whose use is identical and whose location is comparable may appeal the assessment, on or before January 15 of the fiscal year in which the assessment was made, to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.' GROUND TWO - FULL CASH VALUE BELOW TAXABLE VALUE, NRS 361.357(1)(a) VERBATIM: 'The owner of any real or personal property placed on: (a) The secured tax roll who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than January 15 of the fiscal year in which the assessment was made, appeal to the county board of equalization. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.' UNSECURED ROLL VARIANT (both sections, subsection (1)(b)): property placed on the unsecured tax roll which was assessed on or after May 1 and on or before December 15 may be appealed on or before the FOLLOWING January 15, with the same weekend roll. MANDATORY PRE-FILING STEP - both NRS 361.356(2) and NRS 361.357(2) VERBATIM: 'Before a person may file an appeal pursuant to subsection 1, the person must complete a form provided by the county assessor to appeal the assessment to the county board of equalization. The county assessor may, before providing such a form, require the person requesting the form to provide the parcel number or other identification number of the property that is the subject of the planned appeal.' The form is obtained FROM THE COUNTY ASSESSOR and completion of it is a statutory precondition to filing.
NRS 361.356(1), (2); NRS 361.357(1), (2) · primary source · verified 2026-08-12
Form: Appeal form provided by the county assessor (completion is a statutory precondition to filing)
primary source · verified 2026-08-12
Fee: $0
No filing fee is authorized by NRS 361.356 or NRS 361.357 for an appeal to the county board of equalization · primary source · verified 2026-08-12
- 2
State Board of Equalization
Deadline: MARCH 10, a FIXED statutory date with an express weekend/holiday roll. VERBATIM NRS 361.360(1): 'Any taxpayer aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his or her property, or property of others, or a county assessor, may file an appeal with the State Board of Equalization on or before March 10 and present to the State Board of Equalization the matters complained of at one of its sessions. If March 10 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day.' UNSECURED ROLL VARIANT - NRS 361.360(3): a taxpayer whose real or personal property placed on the unsecured tax roll was assessed after December 15 but before or on the following April 30 may protest directly to the State Board; every such appeal must be filed ON OR BEFORE MAY 15, with the same weekend/holiday roll. A meeting must be held before May 31 to hear those protests that in the State Board's opinion may have a substantial effect on tax revenues, and one or more meetings may be held before November 1 to hear all other protests. THE EVIDENCE LOCK-IN IS THE CRITICAL RULE - VERBATIM NRS 361.360(2): 'All such appeals must be presented upon the same facts and evidence as were submitted to the county board of equalization in the first instance, unless there is discovered new evidence pertaining to the matter which could not, by due diligence, have been discovered before the final adjournment of the county board of equalization. The new evidence must be submitted in writing to the State Board of Equalization and served upon the county assessor not less than 7 days before the hearing.' This is NOT a de novo hearing. The record is made at the county board and is frozen there. TWO BARS TO RELIEF - NRS 361.360(4): the State Board may NOT reduce the county assessor's assessment if (a) the appeal involves an assessment on property which the taxpayer refused or, without good cause, neglected to include in the list required under NRS 361.265, or refused or without good cause neglected to provide the list to the county assessor; or (b) the taxpayer has, without good cause, refused entry to the assessor for the purpose of conducting the physical examination authorized by NRS 361.260. ONE-YEAR EFFECT - NRS 361.360(5): 'Any change made in an assessment appealed to the State Board of Equalization is effective only for the fiscal year for which the assessment was made. The county assessor shall review each such change and maintain or remove the change as circumstances warrant for the next fiscal year.' REMAND POWER - NRS 361.360(6): if the State Board determines the record on appeal is inadequate because of an act or omission of the county assessor, the district attorney, or the county board, it may remand with directions to develop an adequate record within 30 days, may hold a hearing anew, or may contract with an appropriate person to hear the matter, with all costs including attorney's fees charged against the county.
NRS 361.360(1), (2), (3), (4), (5), (6) · primary source · verified 2026-08-12
Not confirmed from a primary source: NRS 361.360 does not prescribe a form number. The Nevada Department of Taxation administers the State Board of Equalization and publishes appeal forms, but the form number and revision date were not retrieved in this pass. Check the official page before relying on this.Fee: $0
No filing fee is authorized by NRS 361.360 for an appeal to the State Board of Equalization · primary source · verified 2026-08-12
- 3
Nevada district court (judicial review)
Not confirmed from a primary source: The existence of district court review after the State Board is confirmed by the structure of NRS chapter 361 and by cross-references in NRS 361.360 and NRS 361.395 to NRS 361.400 and related sections. However, the specific filing deadline for judicial review of a State Board decision was NOT extracted from primary text in this pass - the retrieved portions of NRS 361.360 and surrounding sections did not state it. DO NOT PUBLISH A NEVADA JUDICIAL-REVIEW DEADLINE UNTIL NRS 361.410 and NRS 361.420 ARE READ DIRECTLY. This is a safety-critical gap. Check the official page before relying on this.Not confirmed from a primary source: Not retrieved. Judicial review is commenced by civil pleading; no prescribed form identified. Check the official page before relying on this.Not confirmed from a primary source: Not verified from a primary source. Check the official page before relying on this.
When values are set
Values are established annually for each fiscal year, and NRS 361.356(1)(a) and NRS 361.357(1)(a) both frame the appeal as taken 'on or before January 15 of the fiscal year in which the assessment was made,' confirming an annual assessment and annual appeal right. NRS 361.357(3) fixes the valuation reference point as 'the full cash value of the property on January 1 immediately preceding the fiscal year for which the taxes are levied.' Nevada operates on a fiscal year, which is why the January 15 appeal deadline precedes the tax year rather than following a spring notice as in most states. NRS 361.227(1)(b) contemplates ongoing physical reappraisal - subsection (5) refers to facts the assessor 'discovers during physical reappraisal of the property.' NRS 361.360(5) confirms any change won at the State Board 'is effective only for the fiscal year for which the assessment was made,' and requires the county assessor to review each change and maintain or remove it as circumstances warrant for the next fiscal year - so a win does not carry forward automatically and the appeal is a genuinely recurring annual event.
primary source · verified 2026-08-12
How counties differ
Nevada deadlines are FIXED STATEWIDE by statute - January 15 to the county board, March 10 to the State Board, May 15 for the unsecured-roll direct protest - each with an express next-business-day roll written into the statute itself. There is no notice-date-dependent variation as in Arizona and no alternate-procedure county split as in Colorado. That makes Nevada the cleanest deadline engine in this region. THE VARIATION IS IN THE FORM, NOT THE DATE: NRS 361.356(2) and NRS 361.357(2) both require the appellant to complete 'a form provided by the county assessor,' and permit the assessor to demand the parcel number or other identification number before even providing the form. There is therefore a per-county form acquisition step that is a statutory precondition to filing, and the product must maintain county-by-county form sources and any county-specific submission instructions for at minimum Clark County (Las Vegas) and Washoe County (Reno), which together contain the large majority of Nevada residential parcels. NRS 361.227(6) further provides that replacement-cost standards, personal property depreciation schedules, and subdivision-valuation criteria are set by Nevada Tax Commission regulation statewide, so the cost tables themselves do not vary by county even though their application does.
Nevada appeal deadline
Deadlines varyNevada deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Nevada exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Nevada home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.