How to Appeal Your Property Tax in Nevada: Step-by-Step Guide
In Nevada the county board of equalization hears the first appeal of an assessed value. State law fixes the deadline: January 15 of the fiscal year in which the assessment was made, or the next business day if that date falls on a weekend or legal holiday (NRS 361.357, 361.356).
Nevada deadlines at each level
| Step | Body | Deadline rule | Statute |
|---|---|---|---|
| Value appeal: full cash value is below the taxable value | County board of equalization, petition filed through the county assessor | Not later than January 15 of the fiscal year in which the assessment was made | NRS 361.357(1)(a) |
| Equity appeal: assessed higher than another property with identical use and comparable location | County board of equalization | On or before January 15 of the same fiscal year | NRS 361.356(1)(a) |
| Unsecured roll items assessed May 1 through December 15 | County board of equalization | The following January 15 | NRS 361.355(2), 361.357(1)(b) |
| Appeal of the county board’s action | State Board of Equalization | On or before March 10 | NRS 361.360(1) |
| Unsecured roll items assessed after December 15 through April 30 | State Board of Equalization (direct) | On or before May 15 | NRS 361.360(3) |
| Court | A court of competent jurisdiction in Nevada | No court action until the State Board has denied relief. A petition for judicial review of the State Board’s decision: within 30 days after the decision is served. A suit to recover taxes paid under protest: within 3 months as set out in NRS 361.420(3) | NRS 361.410(1), 361.420, 233B.130(2)(d) |
The January 15, March 10 and May 15 dates move to the next business day when they land on a Saturday, Sunday or legal holiday; each of those sections says so in its own words. The January 15 date is set by statute for every county, and the Clark and Washoe assessor pages repeat it. The Department of Taxation’s 2026–27 County Board of Equalization Guidelines list January 15, 2026 for appeals of 2026–27 secured roll values and March 10, 2026 for appeals from a county board. For the 2027–28 roll the same statutory date is Friday, January 15, 2027.
When the value arrives, and why January is tight
If your property was appraised or reappraised, the assessor must deliver or mail a notice of assessed valuation on or before December 18 (NRS 361.300(6)). By January 1 the secured roll has to be open for inspection. Not getting the notice does not invalidate the appraisal (NRS 361.300(8)), so the January 15 date runs anyway. A notice mailed on December 18 leaves four weeks, holidays included.
The Washoe County petition packet, a Department of Taxation form, tells owners to start with the assessor: ask how the value was estimated and request the property record card. For land value adjustments, such as a view premium, NAC 361.1182(3) requires the assessor, on your written request, to provide the market evidence for each adjustment and a written analysis of how it was made, within 15 days. Fixing a wrong square footage or year built with the assessor may make a petition unnecessary.
Filing the petition with the county board
You have to use the assessor’s form, and the assessor may ask for your parcel number before handing it over (NRS 361.357(2), 361.356(2)). The Department of Taxation’s model form is the “Petition for Review of Taxable Valuation”; Washoe County’s version is numbered LGS-F057. Clark County’s instructions call for one petition per parcel unless the parcels are contiguous and under the same ownership.
- Clark County: the assessor’s instructions say forms “must be received or postmarked on or before January 15” and accept mail or drop-off at 500 S Grand Central Parkway, 2nd Floor, Las Vegas, or email to BOEAdmin@ClarkCountyNV.gov. Postmarks by a postage meter do not count as proof of timely mailing under the State Board’s filing rule (NAC 361.723(3)), so use a post-office postmark or deliver the form in person.
- Washoe County: the assessor’s page says the form “must be completed and submitted to the Assessor’s Office by the January 15th statutory due date,” and the petition form itself says to submit it “no later than 5 p.m. of the date due.”
The Department of Taxation’s model county petition carries the same 5 p.m. instruction, so treat 5 p.m. on the due date as the cutoff unless your assessor’s instructions say otherwise.
If an agent, relative or company files for you, it must include your written authorization, or deliver it within 48 hours after the last filing day (NRS 361.362).
What the board can and cannot change
The county board may reduce the assessor’s value only if it is shown “by a preponderance of the evidence” that the value exceeds full cash value or is inequitable (NRS 361.345(1)). An appeal under NRS 361.357 cannot raise your taxable value. An equity appeal under NRS 361.356 is different: the board may add to or deduct from the value of your property or the one you compared it with. For residential property, the appellant “shall cite other property within the same subdivision if possible” (NRS 361.356(3), (4)).
Two situations block any reduction. If you refused, or without good cause neglected, to give the assessor the sworn list required by NRS 361.265, or without good cause refused the assessor entry for a physical examination, the board may not cut the assessor’s estimate (NRS 361.345(2)).
Clark County’s board page adds a limit worth knowing before you file: the board “may only address matters relative to value or property value equity” and “cannot hear appeals regarding tax rate increases or abatements.” The partial abatement itself is explained in our Nevada property tax guide. A county board must finish its equalization business by the last day of February, except for cases the State Board sends back (NRS 361.340(11)).
State Board of Equalization by March 10
The appeal to the State Board is heard “upon the same facts and evidence” presented to the county board. New evidence is allowed only if it could not have been found with due diligence before the county board adjourned, and it must be in writing and served on the county assessor at least 7 days before the hearing (NRS 361.360(2)).
The taxpayer’s form is “Taxpayer Petition for Appeal from the Decision of the County Board of Equalization.” The version on the Department of Taxation’s site in 2026 directed filers to email it to stateboard@tax.state.nv.us or mail it to 3850 Arrowhead Drive, Carson City, with a 5:00 p.m. March 10, 2026 cutoff and a postmark allowed for mail.
Going to court
No lawsuit may be brought against the assessor’s or county board’s action until the State Board has denied relief (NRS 361.410(1)). In court, the complainant must show “by clear and satisfactory evidence” that the equalized value is unjust and inequitable (NRS 361.410(2)).
The State Board’s decision in a contested case is a written final decision (NAC 361.747), and the State Board is not among the agencies exempted from Nevada’s Administrative Procedure Act (NRS 233B.039). Under NRS 233B.130, a petition for judicial review of a final decision in a contested case must be filed in district court within 30 days after the decision is served. That clock runs from service of the decision, not from your last tax payment.
A refund suit has an extra condition. NRS 361.420 lets an owner who paid each installment under written protest sue after the State Board denies relief. The protest is a separate signed statement filed with the tax receiver when each installment is paid. The suit must be filed within 3 months after the last installment, or, if the full tax was paid under protest with the first installment, within 3 months after full payment or the State Board’s decision, whichever is later.
Related reading
- Property tax calculator
- California assessment appeals
- Arizona assessment appeals
- Utah assessment appeals
- Las Vegas vs Reno
Questions Nevada owners ask about appeals
What if January 15 falls on a weekend or holiday?
On the next business day. NRS 361.357(1) and 361.340(11) both carry that rule for the county board, and NRS 361.360(1) does the same for March 10.
I won a reduction last year. Does it carry forward?
Not automatically. A change is effective only for the fiscal year of that assessment, and the assessor reviews it each year and keeps or removes it “as circumstances warrant” (NRS 361.345(1)).
Could the county board raise my value because I appealed?
Not in a full-cash-value appeal: NRS 361.357(4) says no such appeal “may result in an increase.” In an equity appeal the board may add to either property, and before adding to any assessed valuation it must give the owner notice by registered or certified letter or personal service (NRS 361.345(3)).
Do I have to pay the tax while I appeal?
If you may end up suing for a refund, yes: NRS 361.420 conditions that suit on paying each installment under a written protest filed with the tax receiver.
My complaint is the size of the bill, not the value. Can the board help?
In Clark County, no: its board states it has no authority where “the only issue is the ability to pay taxes or the tax abatement amount.”
My notice never came. Can I still appeal after January 15?
The statute says failure to receive the notice “does not invalidate the appraisal or reappraisal” (NRS 361.300(8)), and the January 15 date in NRS 361.357 has no exception for a missing notice.