When it resets
After a refinance or title change
Recording new ownership paperwork can drop the 3 percent abatement until you re-file the owner-occupancy claim.1
Clark County . The Issues . Your Taxes
The 3% cap is your shield.
Nevada gives homeowners a protection most people do not know they have, and that some lose by accident. Here is how your county property tax actually works, the cap that limits it, and the one paperwork mistake that can cost you.
Every figure below is tied to Clark County and to Nevada law. This page is the revenue side of the county story: how you are taxed and how the county is funded. For where the money is spent, see the Fiscal and Transparency page. Know your cap, and protect it.
3%
Yearly cap on an owner-occupied home's tax bill1
35%
Share of taxable value that is actually assessed3
Up to 8%
The cap on everything that is not an owner-occupied home1
6 in 1
State revenues bundled into the county's Consolidated Tax5
Scroll to begin
I . The Shield
The cap that limits your bill.
Nevada law caps how much your property tax bill can rise each year. For your home, the cap is 3 percent.
Here is the protection at the center of this page. Nevada caps the year-over-year increase in a property owner's tax bill, not the assessed value, but the bill. For an owner-occupied primary residence, that cap is 3 percent a year.12 So even when home values jump, the county portion of your tax bill on your own home cannot rise more than 3 percent in a year, as long as you keep your owner-occupied status on file.
Everything else, rental homes, vacant land, commercial buildings, and business property, is capped at a higher rate of up to 8 percent a year.1 The cap is calculated annually, so the exact number in a given year can be lower than 8, but 3 percent is the figure that matters most to a homeowner. Only one property per owner statewide qualifies for the 3 percent residential cap.2
Your home: 3 percent
An owner-occupied primary residence's tax bill cannot rise more than 3 percent a year.12
Everything else: up to 8 percent
Rentals, land, and commercial property are capped at up to 8 percent a year.1
One per owner
Only one property per owner statewide qualifies for the 3 percent residential cap.2
It caps the bill
The cap limits the increase in the tax bill itself, not the assessed value behind it.1
II . The Trap
The mistake that quietly costs you.
Thousands of homeowners lose the 3 percent cap without realizing it. Here is how it happens, and how to fix it.
The 3 percent cap depends on the county having your owner-occupancy status on file. When ownership paperwork changes, for example after a refinance, a title transfer, or adding someone to the deed, the cap can drop to the higher rate until you re-file the owner-occupancy claim with the county.1 New construction also gets no cap in its first fiscal year, then becomes eligible.1 Many residents never find out until a noticeably higher bill arrives.
The fix is simple and free: file the owner-occupancy claim with the Clark County Assessor so your primary residence is correctly flagged for the 3 percent cap.8 A commissioner who actually knows this can save constituents real money just by telling them to check it after a refinance.
Do this if you refinanced
Refinanced or changed your title in the last year? Confirm your 3 percent cap is still on.
A refinance or any change to how your home is titled can reset the cap to the higher rate until you re-file. It is a free fix through the Clark County Assessor, but only if you know to do it. Check your latest tax bill, and if the increase looks higher than 3 percent, contact the Assessor about the owner-occupancy claim.
New builds
First year gets no cap
Newly built homes get no cap in the first fiscal year, then become eligible. Worth checking on a recent purchase.1
The fix
File with the Assessor
The Clark County Assessor handles the owner-occupancy claim that keeps your home on the 3 percent cap. It is free.8
III . The Mechanics
How Nevada property tax actually works.
A quick, honest walk through the math, so the bill is not a mystery.
Nevada does not tax the full market value of your property. It assesses property at 35 percent of taxable value, and taxable value cannot exceed full market value.3 The county then applies a tax rate, set in pieces for the General Fund, family court, capital projects, and other purposes, all within limits the state sets.4 The partial-abatement caps from the first two sections then limit how much your resulting bill can grow each year.1
The practical takeaway: rising home values do not translate one-for-one into a rising tax bill, because of the 35 percent assessment and the annual cap. That design is meant to protect homeowners from being taxed out of a home when the market runs hot, which is exactly what has happened to valley home prices in recent years.
Taxable value
Set by the Assessor and capped at full market value.3
Assessed at 35 percent
Only 35 percent of taxable value is assessed for taxation.3
The rate
Set in components within state-imposed limits, applied per $100 of assessed value.4
The cap
The 3 percent or up-to-8 percent abatement then limits the annual increase in the bill.1
IV . The Funding
Where the county's money comes from.
Property tax is only part of it. The other giant piece is a bundle of state taxes called the Consolidated Tax.
Two revenues dominate the county's General Fund, and they are roughly the same size: property tax and the Consolidated Tax.4 The Consolidated Tax, often called C-Tax, is a bundle of six state-collected revenues distributed back to local governments: the two local-relief sales taxes, the Governmental Services Tax you pay at vehicle registration, the Real Property Transfer Tax, the cigarette tax, and the liquor tax.56 The state collects them and sends each county and its local governments a share under a formula in state law.5
Why this matters: a big share of county money is sales-tax-driven, which is why the local economy and tourism affect the county budget so directly. When visitation and spending soften, the county feels it. That connection is part of why the same County Commission both manages the budget and helps steer the economy.
Property tax
One of the two largest General Fund revenues, limited by the caps above.4
Consolidated Tax (C-Tax)
A bundle of six state revenues sent back to local governments, roughly tied with property tax as the largest source.56
Licenses and permits
Business, liquor, and gaming licenses and franchise fees add hundreds of millions more.4
The takeaway
A large part of county money is sales-tax-driven, so the local economy moves the budget.5
V . The Lane
What the seat decides about your taxes.
Being precise about the lane matters here, because tax authority is shared between the county and the state.
The County Commission adopts the county budget and sets the county portion of the tax rate within limits the state imposes.47 It cannot rewrite the 3 percent and 8 percent caps, which are Nevada law, and it cannot exceed the state-set rate ceilings. What it can do is set spending priorities, decide what the county charges in fees and licenses, and run the budget responsibly so the county lives within the revenue those caps allow.7
It also matters who is honest about this. A commissioner cannot promise to cut your property tax bill by fiat, because the rate components and the caps are constrained by state law. The honest promise is to manage the dollars well, keep fees fair, and make sure residents actually get the protections, like the 3 percent cap, that the law already gives them.
Can do
Adopt the budget, set the county rate components within state limits, and set fees and licenses.47
Cannot do
Rewrite the 3 percent and 8 percent caps or exceed state rate ceilings; those are state law.1
Should do
Run the budget responsibly and make sure residents claim the protections they are owed.7
VI . The Proposal
Where Manny stands.
These are candidate positions, offered as proposals, not enacted county policy.
Manny's tax view is the businessman's view: spend the public's money like it is your own, tie spending to outcomes, and review contracts on whether they actually perform.7 On the revenue side, he wants the county to be straight with residents: the caps are state law, so the honest job is to manage well within them and keep county fees fair rather than nickel-and-diming working families.
And he wants the county to help residents claim what the law already gives them. The 3 percent cap protects homeowners, but only if they keep their owner-occupancy on file, and too many lose it after a refinance without ever being told. A commissioner who makes that protection common knowledge is doing real constituent service. For the full spending and transparency plan, see the Fiscal and Transparency page.
Spend like an owner
Tie county spending to measurable outcomes and review contracts on performance.7
Be straight on taxes
Acknowledge the caps are state law and keep county fees fair to working families.1
Protect the cap
Make the 3 percent cap and the re-filing fix common knowledge so residents do not lose money.18
In Practice
How the cap plays out.
No invented dollar figures here, just how the rule behaves in a hot market like ours.
Picture a year when home values jump sharply, as they have in the valley. Your taxable value can rise with the market, and 35 percent of it is assessed.3 But because your home is owner-occupied, the partial abatement caps the increase in your actual bill at 3 percent for the year.1 So the faster the market climbs, the more the cap is doing for you, the gap between an uncapped bill and your real bill widens in your favor.
The abatement is recalculated each year, so the cap is an annual protection rather than a one-time lock. That is also why keeping your owner-occupancy claim current matters: the cap only does its job year after year if the county still has your home flagged as your primary residence.18
Values climb
Your taxable value can rise with the market, and 35 percent of it is assessed.3
The bill is capped
On your owner-occupied home, the bill increase is held to 3 percent for the year.1
Hot market, bigger benefit
The faster values rise, the more the cap saves you versus an uncapped bill.1
Recalculated yearly
The abatement is figured each year, so your owner-occupancy status must stay current.18
Myth vs Fact
What the cap is not.
A few common misunderstandings, corrected, so you can rely on the real rule.
Myth: it freezes my home's value
Fact: it caps the annual increase in your tax bill, not the assessed value behind it.1
Myth: I keep it automatically forever
Fact: ownership paperwork changes can reset it until you re-file the owner-occupancy claim.18
Myth: it applies to my rental too
Fact: the 3 percent cap is for one owner-occupied primary residence; rentals fall under up to 8 percent.2
Myth: the county can raise my rate at will
Fact: the county rate sits within state-set limits, and the caps are state law.14
Myth: double the home value, double the tax
Fact: only 35 percent is assessed, and the annual cap limits how fast the bill can grow.13
Myth: new homes are capped right away
Fact: new construction gets no cap in its first fiscal year, then becomes eligible.1
Myth: a commissioner can just cut my tax
Fact: the caps and rate ceilings are set by state law; the seat manages the budget within them.4
Right Office
Who to call for what.
Tax questions go to different county offices. Here is the quick map so you reach the one that can act.
Value & cap
The Assessor
Sets your taxable value and handles the owner-occupancy claim that keeps your home on the 3 percent cap.8
The bill
The Treasurer
Sends and collects the property-tax bill and handles due dates and payment. Your actual bill questions go here.4
The cap rules
Tax abatement page
The county's plain explanation of the 3 percent and up-to-8 percent caps and how ownership changes affect them.1
The budget
The Commission
Adopts the county budget and sets the county rate components within state limits, with public comment at its meetings.7
Plain Words
The tax terms, in plain English.
Property-tax language is dense. Here is what the words on this page actually mean.
Taxable value
The Assessor's value for your property, which cannot be more than full market value.3
Assessed value
The portion actually taxed: 35 percent of taxable value in Nevada.3
Ad valorem
Latin for "according to value." It just means a tax based on the value of property.4
Partial abatement (the cap)
The law that limits how much your tax bill can grow each year: 3 percent for your home, up to 8 percent otherwise.1
Owner-occupancy claim
The form on file with the Assessor that flags your home for the 3 percent cap.8
Consolidated Tax (C-Tax)
A bundle of six state-collected taxes sent back to local governments under a state formula.56
General Fund
The county's main operating account, funded largely by property tax and the Consolidated Tax.4
The Short Version
If you remember five things.
The whole page, distilled. Each line is backed by the sources below.
Your home is capped at 3 percent
An owner-occupied home's tax bill cannot rise more than 3 percent a year.12
A refinance can reset it
Changing ownership paperwork can drop the cap until you re-file with the Assessor. The fix is free.18
Only 35 percent is assessed
Nevada taxes 35 percent of taxable value, not full market value.3
Sales taxes fund a lot of it
The Consolidated Tax bundles six state revenues and rivals property tax as the county's biggest source.5
The seat manages, the state caps
The commission runs the budget within state-set rate limits and the legal caps.4
Questions
Fair questions.
The things people actually ask about their county tax bill.
It is a Nevada partial-abatement law that limits the year-over-year increase in the tax bill on an owner-occupied primary residence to 3 percent. Most other property is capped at up to 8 percent a year.12
Two reasons. Nevada assesses only 35 percent of taxable value, and the 3 percent cap limits how much the bill can rise each year on your home. Together they protect homeowners from being taxed out when the market runs hot.13
Possibly. Recording new ownership paperwork, including some refinances and any title change, can drop the cap to the higher rate until you re-file the owner-occupancy claim with the Clark County Assessor. Check your latest bill and contact the Assessor if the increase looks high.18
File the owner-occupancy claim with the Clark County Assessor so your primary residence is correctly flagged for the 3 percent cap. It is a free fix, but you have to know to do it.8
The 3 percent cap is for an owner-occupied primary residence, one per owner statewide. Rentals, land, and commercial property fall under the higher up-to-8-percent cap, with some qualifying low-income rentals treated differently.12
Nevada taxes only 35 percent of a property's taxable value, and taxable value cannot exceed full market value. The tax rate is applied to that assessed portion, not to the full market price.3
Alongside property tax, the Consolidated Tax is the other giant source. It bundles six state-collected revenues, including two local sales taxes, the vehicle Governmental Services Tax, the real property transfer tax, and cigarette and liquor taxes, sent back to local governments under a state formula.56
Not by fiat. The caps are state law and the rate components sit within state-set limits. A commissioner sets county spending priorities and fees and runs the budget; an honest one will not promise a tax cut the office cannot deliver.14
Because a large share of county money is sales-tax-driven through the Consolidated Tax. When visitation and local spending soften, those revenues soften, which is why the county budget and the local economy are tightly linked.5
The Fiscal and Transparency page breaks down the county's roughly $12.9 billion all-funds and $10.1 billion governmental budget and where it goes. This page is the revenue side; that page is the spending side.4
Newly built property gets no cap in its first fiscal year, then becomes eligible for the abatement. If you bought a newly built home, it is worth checking how the cap applied in the first year.1
No. The tax facts here are nonpartisan and sourced to Clark County and Nevada law. This is the Manny Kess campaign's site, and his positions are clearly marked as proposals in the "Where Manny stands" section.1
Not every year, but the county must have your owner-occupancy on file, and an ownership-paperwork change can require you to re-file. The safe habit is to confirm your status after any refinance or title change.18
The Clark County Treasurer sends and collects the bill and handles due dates and payment. Questions about your actual bill or a payment go to the Treasurer; questions about your value or the cap go to the Assessor.48
Your property-tax bill includes portions for several entities, such as the county, the school district, the state, and special districts. The County Commission controls only the county's components, and even those sit within state-set limits.4
Not as a separate line. The state collects it from underlying taxes you already pay, such as sales tax, vehicle registration, and the real property transfer tax, then distributes a share back to local governments under a formula.56
Only your primary residence qualifies for the 3 percent owner-occupied cap, one per owner statewide. A second home or rental falls under the higher up-to-8-percent cap.2
It can. Recording a change to how the home is titled is exactly the kind of event that can drop the cap until you re-file the owner-occupancy claim. Check with the Assessor after any deed change.18
It is the tax you pay at vehicle registration, and it is one of the six revenues bundled into the county's Consolidated Tax. So part of what funds the county comes from registering your car.56
Nevada provides an appeal process for property valuations. Start with the Clark County Assessor, who sets your taxable value and can explain the appeal path and deadlines.8
Property tax and the Consolidated Tax feed the General Fund, which pays for public safety, public works, parks, and county services. The Fiscal and Transparency page breaks down the full spending picture.4
The County Commission sets the county's rate components within limits the state imposes, while other entities on your bill set their own portions. No single body sets your whole bill, and the abatement caps then limit how fast it can rise.47
Yes. Nevada assesses property at 35 percent of taxable value statewide, and taxable value cannot exceed full market value. What varies is the local tax rate applied to that assessed amount.3
The cap limits how fast a bill can rise, not how far it can fall. If your taxable value declines, the assessed value and the resulting bill can come down. The Assessor sets the value each cycle.38
It is a tax applied when property changes hands, and it is one of the six revenues bundled into the county's Consolidated Tax. So a share of county funding comes from property sales activity.56
Not freely. Nevada counties operate within taxing authority the state grants, and major new taxes generally require state authorization. That is part of why the county's revenue is so dependent on the property tax and the Consolidated Tax.45
The partial abatement applies to the property's ad valorem tax bill under state law, which is why the 3 percent and up-to-8 percent caps matter across the bill rather than for one line of it. For the precise calculation on your parcel, the Assessor is the authority.18
This: if you refinanced or changed your home's title, confirm your 3 percent cap is still on by checking the owner-occupancy claim with the Clark County Assessor. It is free, and forgetting it is the most common way people quietly overpay.18
Keep Exploring
More on the county's money.
Taxes are the revenue side. Here is the rest of the fiscal picture.
The spending
Fiscal & Transparency
Where the roughly $12.9 billion all-funds budget goes, and the case for tying spending to results.
Cost of living
Affordability
Why housing costs so much here, the federal-land squeeze, and the county levers that can help.
A county job
Water
Where the valley's water comes from, the conservation record, and what the county seat decides.
A note from Manny
Know your cap. Keep your money.
Spend it like your own. Tell the truth about taxes.
The county handles a lot of your money, and the least it owes you is to be straight about it. The caps are state law, so I will not promise a tax cut the office cannot deliver. What I will do is manage the dollars like they are my own, keep county fees fair, and make sure people actually know about protections like the 3 percent cap, because too many lose it after a refinance and never find out. That is real money, and real respect.
Sources & Method
Every figure, sourced.
Tax claims should be checkable, and every one here is tied to Clark County or Nevada law.
- Clark County, tax abatement (the 3 percent owner-occupied cap, the up-to-8-percent cap on other property, and how new construction and ownership changes affect it): clarkcountynv.gov tax abatement
- Nevada Revised Statutes 361.4723 (the partial abatement for owner-occupied residential property, the 3 percent cap, one property per owner): NRS 361.4723
- Nevada Revised Statutes 361.227 (taxable value, capped at full cash value, assessed at 35 percent): NRS 361.227
- Clark County budgets and the FY2026 Final Budget (the rate components, the assessed valuation, and the all-funds and governmental totals): clarkcountynv.gov budgets
- Nevada Revised Statutes Chapter 360 (the Local Government Tax Distribution Account and the Consolidated Tax distribution, NRS 360.690): NRS Chapter 360
- Nevada Department of Taxation, Consolidated Tax (CTX) overview (the six bundled revenues): Nevada Dept. of Taxation CTX presentation
- Clark County Board of County Commissioners (the body that adopts the county budget and sets the county rate components within state limits): clarkcountynv.gov commissioners
- Clark County Assessor (the office that handles the owner-occupancy claim that keeps a home on the 3 percent cap): clarkcountynv.gov Assessor
How we handled the numbers. The caps, the 35 percent assessment, and the Consolidated Tax structure come straight from Clark County and Nevada Revised Statutes. The budget totals are from the county's published FY2026 budget; for the full spending breakdown and the General Fund definition, the Fiscal and Transparency page goes deeper.
What to verify yourself. Your own cap status, your owner-occupancy claim, and your specific bill are settled only by the Clark County Assessor and Treasurer. If you think you lost the 3 percent cap, contact the Assessor directly using the link above.
Found something to fix? If a figure here is out of date, the campaign wants to know. Accuracy is the whole point. Reach the team through the main site.