AssessCheck

Nevada Property Tax Deadlines

Nevada’s calendar is a fiscal-year calendar: it runs July 1 to June 30, not January to December, and the values on a notice are for the fiscal year beginning the following July. That is why the deadlines below look out of order at first — the lien date comes before the notice, and the appeal window closes before the fiscal year it concerns has even started.

They also fall into two different clocks. Value questions run through January 15 and then March 10. Abatement questions run through June 15 and then June 30. Nothing about the first clock tells you anything about the second.

The lien date and the start of the fiscal year

July 1 is the lien date and the first day of Nevada's fiscal year. The assessor's published calendar names July 1 as the lien date and runs the fiscal year from July 1 to June 30, and a property's qualification status (for example whether it is the owner's primary residence, which is what carries the 3% abatement) is fixed as of that date. A mid-year change of status takes effect the following July 1, not immediately.

Your value notice

The assessor's calendar lists January 1 as the close of the real property roll and the deadline for mailing value notices to owners, and notes that under NRS 361.310 the actual mailing may occur somewhat earlier. In practice the office mails the notices when the roll is completed each November, so the notice that starts your appeal clock usually reaches you before the calendar date.

Appealing your value to the county board

An appeal of the assessed value is filed at the county assessor's office by January 15; if January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. The appeal goes to the County Board of Equalization, and the burden of proof is on the taxpayer to show that the valuation is in error or that the taxable value exceeds full cash value.

Appealing a county board decision about your value to the State Board of Equalization

A decision of the County Board of Equalization may be appealed to the State Board of Equalization by March 10.

Applying for or renewing an exemption

Most real property exemptions must be applied for or renewed by June 15, before the start of the new fiscal year. An initial claim for a tax exemption on real property acquired after June 15 and before July 1 must be filed by July 5.

Claiming the 3% level for a rental

Residential rental properties must file a partial abatement claim (the rent affidavit) by June 15 for the coming fiscal year, and must do so EVERY year because the rents are verified annually. Every unit on the parcel must rent at or below the HUD fair market rent for the county, and the county mails the affidavits in April or May.

Challenging the abatement determination

If the abatement determination on your property is wrong, the petition for review under NRS 361.4734 is filed with the county assessor by June 30 of the fiscal year concerned (for the 2024/2025 fiscal year, by June 30, 2024). The assessor acknowledges within 15 days and decides within 30 days of receiving it. Filing a claim for a status you have not yet claimed is a different step from appealing a determination already made.

Appealing an abatement decision to the Nevada Tax Commission

A taxpayer who disagrees with the assessor's decision on an abatement has 30 days after receiving the notice of decision to appeal to the Nevada Tax Commission. A hearing officer conducts the hearing, and the proposed order may be objected to within 20 days.

Anchor: receipt of the assessor's notice of decision on the abatement · Basis: rule tied to an event

Paying your taxes

Taxes are due on the third Monday in August, and may be paid in four installments when the taxes on the parcel exceed $100: the third Monday in August, the first Monday in October, the first Monday in January and the first Monday in March. For fiscal year 2026/2027 the treasurer's published dates are August 17, 2026, October 5, 2026, January 4, 2027 and March 1, 2027, and the last day to pay each without penalty is ten days later (August 27, October 15, January 14, March 11). Penalties attach per NRS 361.483, and the county files a trustee's certificate on the first Monday in June against property not paid in full.

Anchor: the third Monday in August billing date for the fiscal year · Basis: rule tied to an event

The shape of the year (illustrative)

Illustrative sequence for a fiscal year beginning July 1, 2026. The dates that control are the ones your county publishes and the ones on your own documents.

  1. July 1, 2026: lien date. Qualification status is fixed as of this day.
  2. Autumn 2026 to January 1, 2027: the assessor completes the roll and mails value notices; January 1 is the statutory deadline for the mailing and the close of the roll.
  3. December 2026: appeal forms are available from the assessor.
  4. January 15, 2027: deadline to file a value appeal with the county Board of Equalization.
  5. March 10, 2027: deadline to appeal a county board decision to the State Board of Equalization.
  6. June 15, 2027: exemptions renewed or applied for, and rental abatement claims filed for the fiscal year beginning July 1, 2027.
  7. June 30, 2027: deadline to challenge the abatement determination for the fiscal year that is ending.
  8. August 2027 onward: the tax bill is due on the third Monday in August, in up to four installments when the taxes exceed $100.

What this tells you: a Nevada bill that arrives in August has already been through both of these processes. The value was appealable in January on the previous year’s notice, and the abatement level was determined from your status on July 1 — before the bill reached you.

What it does not tell you: your county’s mailing dates, the general abatement percentage for your year, or your district rates. Those come from your county and appear on your bill.

Where the processes are explained

Sources