Español

How to appeal your property tax assessment in Nevada

In Nevada, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.

Checked against official sources: Oct 21, 2026

Can I still appeal?

Not open yet — opens by Dec 18, 2026

As 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 (a board that hears appeals and evens out values between homes) by Friday, January 15, 2027.

Get your letter ↓

0.47%Median effective tax rate
$2,027Median yearly tax on a home
January 15 (county board)Deadline to appeal
County Board of Equalization petitionFirst level of appeal

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.

Deadline: January 15 (county board)

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.

Find your Nevada county

Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.

How much could you save?

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.

Use the full market value, not the assessed value, if your notice shows both. The estimate uses your bill or your state's median effective tax rate.

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.

How to appeal in Nevada, step by step

  1. Understand your assessment

    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.

  2. Check the record and talk to the assessor

    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.

  3. Gather your evidence

    What works in Nevada:

    • Recent sales of similar homes near you
    • 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
    • Photos and repair estimates showing defects or damage that lower value
    • Corrections to the assessor's record: square footage
    More detail
    • 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

  4. File your appeal LGS-F057 LGS-F038 LGS-F032 NRS 361.091

    First level: 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. 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.

  5. Prove your case at the hearing

    Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.

    More detail

    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.

  6. If you lose: 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 stateboard@tax.state.nv.us 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.

  7. After you win

    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).

Official forms

LGS-F057 Petition for Review of Taxable Valuation to the County Board of Equalization (Washoe County 2026-2027 version; get your own county's form from your assessor)

Open the official form page

LGS-F038 Taxpayer Petition for Appeal from the Decision of the County Board of Equalization (State Board of Equalization)

Open the official form page

LGS-F032 Agent Authorization Form (State Board of Equalization)

Open the official form page

NRS 361.091 Affidavit of Disabled Veteran for Property Tax Exemption (Washoe County form; other counties use their own)

Open the official form page

Rules that are different in Nevada

  • January 15 is the deadline in every county, set by state law. There is no 30-day window after the notice.
  • You must use the appeal form from your county assessor. A letter is not enough.
  • If you mail your appeal, only a post office postmark proves it was on time.
  • The board can lower taxable value to full cash value (market value) but an appeal based on full cash value cannot raise it.
  • An agent or attorney filing for you needs your written authorization, at filing or within 48 hours after the deadline.
  • A lower value applies only to that tax year. The assessor reviews it again the next year.
  • Boards hear value questions only. They cannot change tax rates or the 3% tax cap.

Is your home assessed higher than similar homes?

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 checklist

Exemptions that lower your bill without an appeal

An 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.

3% property tax cap on your primary residence (partial abatement)

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.

Official details

Veterans, disabled veterans, surviving spouse and blind person exemptions

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).

Official details

Do you need a lawyer or a tax consultant?

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.

Free property tax appeal letter

Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.

About you

Where should the board send its decision?

The property

The year printed on your notice.

Who gets the letter
Your appeal
Reasons (tick all that apply)
Other formats

Sign the letter. Send it by certified mail with a return receipt, or file it online or in person, before your deadline. Keep a copy and your receipt.

RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.

Nevada property tax appeal FAQ

What is the deadline to appeal property taxes in Nevada?

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.

Where do I file a property tax appeal in Nevada?

First level of appeal in Nevada: 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.

How much does it cost to appeal in Nevada?

No filing fee was found in NRS or NAC chapter 361 or on Washoe's form. Ask your assessor to confirm for your county.

Can I talk to the assessor before filing?

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 if the board turns me down?

Next level: 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 stateboard@tax.state.nv.us 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.

What happens if I win?

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).

Sources

Checked Oct 21, 2026 against official Nevada sources. Local deadlines and fees can differ; confirm with your assessor or board.

Other states