M. W. Schofield, Assessor

Division of Land Parcels

To divide a tax parcel of land into one or more parcels for billing purposes, the following requirements must be met:

1. Lease Cut: Division of ground lease for long term lease of 5 years or longer. (Allocation of tax liabilities for terms less than a five year period, or within a structure, is the responsibility of the assessed owner of the property).
2. Separation of Legal Lots: Division of an existing recorded legal lot created by one of the following: Parcel Map, Subdivision, Certificate of Land Division.

Note: Property taxes should be paid through the current installment for the present fiscal year.

Note: Should taxes on the base parcel become delinquent, all new parcels will bear a tax delinquent status.

Note: A parcel cut by a Division Request Form may be in violation of zoning regulations. Please verify with your city or county zoning department prior to submitting this form.

Once these requirements are met, you may:

1. Download the Real Property Records Division Request form  from this web page. In order to view the form, you must have the Adobe Acrobat Reader installed on your computer.

Real Property Records Division Request form

Adobe Acrobat Reader is FREE. If you do not have the Reader it can be downloaded from the Adobe site by clicking the following button.

  Information about using Adobe Acrobat Reader

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2. Send a letter to the Assessor's Office at 500 South Grand Central Parkway, Las Vegas, NV 89155-1401, explaining which parcels are to be divided.

3. Complete a division request form at any of the Assessor's Office locations.

4. The Assessor's Office will fax you a "Real Property Records - Division Request Form." Call 702-455-3881.

Government Center, 500 South Grand Central Parkway, Las Vegas Nevada 89155-1401  
702-455-3882 (INFORMATION)