How Property Tax Works
Clark County, Nevada operates under a property tax system that serves as a primary funding source for essential local services including public schools, fire protection, libraries, and municipal services. The county's property tax rate for fiscal year 2025-2026 is 3.2782 per $100 of assessed valuation, which translates to an effective rate of approximately 3.28%. This rate is significantly higher than Nevada's base rate of around 1% due to additional levies for school districts, special improvement districts, and municipal services that serve the Las Vegas metropolitan area.
Property taxes in Clark County are assessed based on the full cash value of real property as determined by the County Assessor's Office, with no assessment cap limiting annual increases. The tax year runs from July 1 to June 30, and the Assessor's Office performs accurate and equitable assessment functions while striving to be "the most technologically advanced, user-friendly Assessor's Office in the country." Property owners should be aware that Nevada's constitution limits total ad valorem property tax to $5.00 per $100 of assessed valuation, providing some protection against excessive taxation.