Property Tax (Ad Valorem) Distributions
The property tax, also known as ad valorem taxes, is a very important revenue component of the County, and other taxing jurisdictions, because of its deterministic value. Property tax revenue is collected by the County Treasurer, and disbursed to the appropriate entities. The following is a description of the various taxes levied within Clark County.
State of Nevada - The money generated by this tax levy goes to the State of Nevada to help pay for the cost of operating the State government.
Clark County
| Operating - The taxes collected go to the Clark County General Fund to finance countywide services such as those of the Judicial System, District Attorney, Treasurer, Clerk, Recorder, etc.
Debt - If approved by a vote of the people, the County borrows money to finance capital improvements such as jails, street improvements, flood control, buildings, etc. The revenue generated by this tax repays this debt.
|
Cooperative Extension - The taxes generated go to the Cooperative Extension Service (CES). CES is a partnership between the U. S. Department of Agriculture, land-grant universities and County governments to provide educational programs for citizens in rural and urban communities (agricultural, drug & alcohol, etc.).
Medical Assistance to Indigent Persons - The Clark County Social Service Department uses 90 percent of the funds from this tax levy to pay hospitals and other medical providers, for services rendered to qualified indigent persons. The remaining 10 percent is remitted to the State for a supplemental indigent care fund. |
| County Capital - Fund from this tax levy are used for countywide capital. The proceeds are apportioned between the County and five incorporated cities, and through an interlocal agreement, are used to fund transportation projects. |
Family Court - This voter-approved tax levy generates funds to support the Family Court's operations, construction, and renovations. |
School District
| Maintenance and Operation - The School District incurs certain recurring costs in providing education to the County's residents, such as teacher salaries, text books, utilities, etc. The money generated by this tax levy, together with other revenues received by the District, helps to pay these costs. |
Debt Service - From time to time, following a vote of the people, the Clark County School District sells long-term federal obligation bonds to finance capital projects such as the construction of new schools or improvements to existing schools. The money generated by this tax levy repays this debt. |
Special Districts
| Library District - There are four library districts in Clark County: the Boulder City Library District, Henderson Library District, North Las Vegas Library District, and the Las Vegas/Clark County Library District. This tax revenue is used by these districts to buy books and periodicals, and to pay daily operating costs of the districts.
Library District Debt Service - Library Districts may levy a voter approved debt rate for capital improvements. The amount received from the Library District Debt Service levy is used to retire bonds issued to fund capital construction. |
LVMPD Emergency 9-1-1 - Voters of Clark County approved a tax rate of one-half cent to fund the operation of emergency communication centers.
LVMPD Manpower - Voters approved a levy of $0.0800 and $0.2000 in the 1988 and 1997 General Elections, to pay for additional police officers.
Fire District - The Clark County Fire Service District tax levy is used to fund the cost of providing fire and emergency medical services in the urban area. The rate includes a $0.0527 tax override approved by voters in 1996 to defray the cost of constructing and operating new fire stations. |
Artesian Basins
| Las Vegas Artesian Basin - Control of underground artesian water is within the jurisdiction of the State of Nevada. The amounts received from this tax levy go to the Office of the State Engineer to help offset the cost of controlling well drilling, preventing waste, pollution, and contamination control.
Muddy River Springs Area Groundwater Basin - This tax is used to pay expenses for the supervision of the groundwater basin by the State Engineer. Supervision includes controlling well drilling and preventing waste, pollution and contamination. This tax district is located in the Moapa Valley area. |
Coyote Springs Valley Groundwater Basin - This tax is used to pay for the supervision of the groundwater basin by the State Engineer, including: controlling well drilling, preventing waste, pollution and contamination. The area covered is located near Moapa Valley.
|
Town/City
| Town Levy - Properties located in unincorporated towns such as Laughlin, Paradise, Bunkerville, or Moapa, are assessed a tax rate to pay for services such as police protection, parks and public works.
City Levy - There are five incorporated cities: Las Vegas, North Las Vegas, Henderson, Boulder City, and Mesquite. Each city is permitted to levy a "not-to-exceed" operating rate, plus any rate approved by the voters for operating overrides such as police manpower, to fund a portion of the city's annual operating budget. |
City Debt Service - Cities may also levy voter-approved tax rates for capital improvements. The amount received from a City Debt Service levy is used to retire this debt. |
Calculation of Property Tax Owed
Several steps are involved in the assessment of real and personal property taxes. The County Assessor is responsible for appraising all real and personal property to determine the taxable value of the annual tax roll. The taxable value is multiplied by 35 percent to determine the assessed valuation. Once the Board of County County Commissioners and Nevada Tax Commission certify the annual tax rate for each taxing district, this information is provided to the County Comptroller for certification. The district tax rate for the area in which the property is located is multiplied by each $100 of assessed valuation to determine the tax payment. This extension of the tax roll is forwarded to the County Treasurer for the preparation and mailing of real property tax bills. Change in the tax bills are a direct result of changes in assessed valuation, tax rates or both.
TO DETERMINE YOUR TAXABLE VALUE- CLICK HERE
Allowed Property Taxes
Clark County is authorized be State statute to levy property taxes at a not-to-exceed rate. The not-to-exceed rate for Nevada is $3.64 per $100 of assessed valuation. The County has maintained rates which are at or below the authorized level.
FOR TAX RATE INFORMATION- CLICK HERE
Assessed Valuation
The County Assessor is required by Nevada Revised Statute (NRS) to appraise and assess all secured and unsecured property within Clark County. Secured property includes land and buildings. Unsecured property includes moveable personal property such as business equipment, mobile homes, billboards, and aircraft.
WANT TO FIND THE ASSESSED VALUATION IN CLARK COUNTY?
CLICK HERE
In determining the taxable value of each parcel of improved and unimproved property in Clark County, the Assessor uses assessment guidelines and mandates set by NRS and Nevada Administrative Code (NAC).
- Real property improvement values are determined by the cost of replacement, less depreciation of 1.5 percent of the cost of replacement for each year up to 50 years.
- Real property land values are estimated from market sales and other recognized appraisal methods and are added to the improvement values.
- Personal property is valued according to the guidelines established by the Nevada Tax Commission and the NAC.
- All properties within Clark County are reappraised annually.
|