M.W. Schofield, Assessor

your notice of value card

The "Notice of Value" card is not a bill, but a document that contains important information regarding your property.

Statutes mandate each year that the County Assessor ascertain and establish the assessed value for all real and personal property in the county which is subject to taxation. A written notice stating the property's assessed valuation will be mailed to the owner each year through a "Notice of Value" card.

According to Nevada Revised Statutes, "Notice of Value" cards must be mailed to property owners on or before December 18th of each year.

Below is a description of each field on the "Notice of Value" card.

- Parcel Number: Unique number assigned by the Assessor to each parcel of land in Clark County.

- District: The taxing district in which the property is in. There are currently over 90 tax districts in Clark County.

- Mailing Date: The date the "notice of value" card was generated.

The following categories have two columns on the "notice of value" card. The column on the left represents current values for this tax year. The column on the right represents the new values for next fiscal year beginning July 1.

- Year: Tax year represented.

- Taxable Value: The appraised value of land and the current replacement cost of improvements, less depreciation, as determined by the Assessor.

- Assessed Value: By state law this value is established as 35% of the taxable value. The value is broken down to represent which portion is attributable to land, improvements and personal property.

- Incremental Land: This figure represents uncapped land added as incremental value excluded from partial abatement.  Click here for more information on the abatement.

- Incremental Improvements: This figure represents uncapped improvements added as incremental value excluded from partial abatement.  Click here for more information on the abatement.

Pursuant to Nevada Revised Statute 361.300, the Assessor is required to publish the tax roll in a newspaper of general circulation in the County on or before January 1 of each year.

In Clark County there are over 90 tax districts. These tax rates vary depending on the type of services provided to an area. The tax rates for these districts are based on the amount of monies budgeted to them for the necessary maintenance and improvements of their facilities and services. The tax monies collected for the districts pay for schools, roads, police and fire protection, along with other services that a taxpayer demands and desires from his local government. Clark County uses a portion of its tax monies to pay for County services such as Family Court and Indigent Care. Many of these services could not exist without the funding provided by property taxes.

If, in your opinion, the taxable value of your property exceeds the value indicated in the real estate market, please call or come in to the Assessor's Office and discuss your appraisal with an appraiser. The Assessor welcomes the opportunity to review any evidence you can provide that will show the valuation exceeds market value. If, after discussing the matter with the Assessor's staff, a difference of opinion still exists, you may appeal your assessment to the County Board of Equalization. You may obtain the appeal forms from the Assessor's Office during the month of December until the deadline for filing, which is January 15 unless it falls on a holiday or weekend, which then would make the deadline the next business day. Completed forms must be returned to the Assessor's Office by the appeal filing deadline date. Please call 702-455-3891 to have an appeal form mailed to you. The forms are relatively easy so you may represent yourself rather than incur legal expenses.

The Nevada Legislature provides for property tax exemptions to assist individuals meeting certain requirements. Some of these include veterans, disabled veterans, surviving spouses, and blind persons. Nevada also offers a Senior Citizen Tax Assistance/Rental Rebate program to persons 62 years of age or older. For more information on these programs, click on the links listed below:

Exemption programs